A French training organisation does more than sell teaching hours. It manages an activity declaration number, contracts, evidence of completion, Qualiopi where funding requires it, an annual training report, VAT, platforms, subcontractors and cash.
This guide complements our training organisation accountant page, the training accounting guide, the article on training accounting entries and our e-invoicing support.
Quick answer. To sell CPF-eligible training, a provider must be Qualiopi-certified and then list its offers on EDOF, the platform run by the Caisse des Dépôts, which pays the provider after justified completion. Every holder of an activity declaration number (NDA) must also file its annual training report (BPF) between 1 April and 31 May, even with no activity. Professional training can be VAT-exempt, but only on certificate and under conditions.
Executive Summary#
The owner should manage four types of evidence: administrative, educational, tax and financial. NDA, Qualiopi, BPF and VAT should describe the same underlying activity.
| Topic | Evidence expected | Risk |
|---|---|---|
| NDA | Declaration and real activity | Confused with approval |
| Qualiopi | Documented quality process | Funding loss |
| VAT | Certificate and scope | Exemption applied wrongly |
| BPF | Consistent annual data | Rebuilt too late |
| Platform | Access, payments, evidence | Revenue and obligations mismatch |
Freshness note: updated on 3 May 2026.
NDA, Contracts and Activity Evidence#
The activity declaration number identifies the provider in a declarative framework. It does not replace contracts, programmes, attendance records or evidence of completion. Accounting should connect invoice, training action, funder, learner and evidence.
Qualiopi as an Evidence System#
Qualiopi is required to access certain public or pooled funding. The owner should review the model: private B2B, CPF, OPCO, subcontracting, online training, intra-company or open courses.
CPF, EDOF and Caisse des Dépôts Funding#
The personal training account (CPF) is funded €500 per year for a full-time employee, capped at €5,000 (€800 per year and €8,000 for the least-qualified). For training to be CPF-fundable, the provider must be Qualiopi-certified and list its offer on EDOF, the training-providers' space run by the Caisse des Dépôts. The Caisse pays the provider after the course and on proof of completion (attendance, certification).
Two accounting consequences. First, a cash gap: revenue is recognised on completion, but the Caisse des Dépôts pays afterwards, once evidence is checked. Second, since 2024 a flat learner co-payment applies to CPF-funded training (excluding jobseekers and employer top-ups): it must be collected and tracked separately. EDOF compliance is monitored: a breach can lead to de-listing of offers.
VAT Exemption#
Professional training may benefit from VAT exemption under conditions, but it is not automatic. The certificate, scope and ancillary services should be reviewed: consulting, coaching, subscriptions, platforms, certification or digital content.
Platforms and Subcontracting#
Platforms add payment delays, refunds, fees, educational evidence and sometimes cross-border flows. Subcontractors require contracts, deliverables, independence, invoices and quality responsibility.
BPF: The Annual Training Activity Report#
Every holder of an activity declaration number must file an annual pedagogical and financial report (BPF) each year, even with no activity — otherwise the NDA lapses. The BPF reports the year: number of trainees and hours, source of funds (companies, OPCO, CPF, employment service, individuals), and the income and costs of the training activity. It is filed online with the DREETS between 1 April and 31 May.
| Step | Deadline | Owner |
|---|---|---|
| Year-end close | 31 December | Director |
| Consolidate pedagogical and financial data | February-March | Accountant |
| File the BPF online (DREETS) | 1 April to 31 May | Provider |
Best practice is to prepare the BPF throughout the year, with monthly data, rather than rebuild it in April. The BPF also feeds the Qualiopi audit: declared figures must match pedagogical evidence and accounting.
Annual Checklist#
- Check NDA and the real scope of training actions.
- Keep contracts, agreements and completion evidence.
- Track revenue by programme and funder.
- Prepare BPF throughout the year.
- Review VAT and ancillary services with tax advice.
- Build a Power BI dashboard where volume justifies it.
Our Chartered Accountant's View#
Hayot Expertise recommends programme-level accounting: revenue, trainer cost, platform fees, subcontracting, occupancy rate, margin, receivables and evidence. It shows which programmes actually fund the business.
The Underestimated Risk#
The underestimated risk is inconsistency between quality evidence and accounting data. A Qualiopi file may look organised while invoices, completion evidence and BPF tell a different story.
What the Owner Must Decide#
The owner must choose the model: private B2B, CPF, OPCO, certifying training, e-learning, subcontracting or premium advisory. That choice drives Qualiopi, VAT, cash and evidence.
2026 Watch Points#
- Review Qualiopi and funder requirements.
- Secure VAT exemption scope.
- Prepare BPF with monthly data.
- Document subcontracting and platforms.
- Prepare relevant B2B e-invoicing flows.
Questions frequentes
Is an NDA enough to operate as a training provider ?+
No. The activity declaration number is declarative and does not replace educational compliance, contracts, quality evidence or accounting.
Is Qualiopi mandatory for all providers ?+
Qualiopi is required to access certain public or pooled funding. The funding model should be reviewed before concluding.
Is professional training automatically VAT exempt ?+
No. Exemption requires specific conditions and procedures. The certificate and scope of services should be checked.
How should online training be tracked ?+
Registrations, access, consumption, refunds, platforms, VAT, educational evidence and recognised revenue should be reconciled.
Which KPIs matter for a training provider ?+
Occupancy, trainer cost, margin by programme, funding source, receivables, refunds, BPF, cash and satisfaction should be monitored.
How do I become eligible for CPF funding ?+
The provider must be Qualiopi-certified, then list its courses on EDOF, the Caisse des Dépôts platform. The Caisse funds the course after completion and on proof. Since 2024 a flat learner co-payment applies, excluding jobseekers and employer top-ups.
When a Statutory Auditor Reviews the Same Activity#
The four proofs a training provider builds, administrative, educational, tax and financial, are not reviewed in isolation. Beyond the sector thresholds, a statutory auditor of the training organisation may also test whether they describe one and the same activity. That is exactly where the underestimated risk surfaces: a Qualiopi file can look well presented while invoicing, completion evidence and the BPF tell a different story. The figures declared in the BPF must stay consistent with the educational evidence and with the accounting, because the same numbers feed the Qualiopi audit.
This consistency requirement reinforces several habits set out above. Prepare the BPF throughout the year from monthly data rather than rebuilding it in April, so that trainee counts, hours and sources of funds reconcile with recognised revenue. Document subcontractors and platforms properly, since their contracts, deliverables and quality responsibility shape both the evidence trail and the reported income. Where ancillary services such as consulting, coaching, subscriptions or digital content sit alongside training, confirm that the VAT exemption scope and the recorded revenue match what the certificate actually covers.
The BPF is filed online with the DREETS between 1 April and 31 May each year. Every holder of an activity declaration number must submit it, even with no activity in the year, or the NDA lapses.
Official Sources Used#
- Service-Public: training provider declaration.
- French Ministry of Labour: professional training.
- Qualiopi certification.
- BOFiP: VAT and professional training.
- economie.gouv.fr: e-invoicing.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
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