Legal structure for renovation of chambre d’hotes in France?

We reside outside France currently and last year bought a property in France under SCI, with a future plan to renovate within two years and eventually move to France and open chambre d’hotes. After the renovation, we will have three to four rooms to rent. We are planning to move back to France a year or two, after the renovation is complete.

Our friends and their accountant have advised us to set up SARL/EURL prior the renovation, in order to be able to claim TVA from the renovation also to claim some part of the renovation as expenses. But we heard that once we register a business, and claim TVA, we must open during certain limited of months thus no flexibility to change our returning date to France.

1. What is the best type of business legal structure that will give us flexibility on the time frame (since we are not sure which year we will be returning to France).
2. Is it better to register the business now, before the renovation or once we are back in France for good ?
3. What is the tax regime we should choose? We think the revenue will not be more than 40,000 euros for the first1 or two years.
4. What is the average occupancy rate of chambre d’hotes in France? I have heard the chambre d’hotes business has gone down the last two years and many chambre d’hotes are on sale lower than their value.
5. If this is our main income, is it realistic to rely on chambre d’hotes business to cover our living cost?