TVA repayment

I have been informed by my accountant that I will need to pay back the 13/20th of the TVA on my apartment now that the apartment is not managed by Residhotel. They have stated that

"It's compulsory that the new management society offers you a commercial lease for at least 13 years in order to arrive to 20 years of activity with the same agreement as Residhotel - this includes 3 of the 4 services:

Reception, breakfast, linen supply and household goods"

I am using a local agent to rent my apartment which by luck has managed to rent my apartment for the whole of the winter season.

Firstly no one offers a commercial lease for 13 years? is there anyway that I can pay back the TVA over the 13 years rather than in one go as I do not have the money available. What happens if I cannot pay?