Professional trainers can benefit from a VAT exemption, which allows them to invoice their training services without VAT. Here is a complete reminder on the possible VAT exemption for trainers and the steps to take to benefit from it.
Training providers who may be exempt from VAT
Professionals who provide training may be exempt from VAT, regardless of the legal status retained to exercise the activity.
The services concerned by this VAT exemption are in particular continuing vocational training and closely related services, the carrying out of skills assessments, and support for job seekers aimed at promoting their professional integration. For that first calculate the tax yourself with the use of the taxfyle’s tax calculator.
The trainer must carry out an activity falling within the framework of continuing professional training as defined jointly by Articles L. 900-1 and L. 900-2 of the Labor Code or falling within the missions legally devolved to approve organizations.
The formalities necessary to obtain exemption from VAT
For a trainer to benefit from the VAT exemption, it is necessary:
That he has made an initial declaration of activity and that he has obtained a tax certificate from the administration,
That it is up to date with its obligation to submit an annual educational and financial report.
The initial declaration of activity
Professionals who provide continuing vocational training must submit an initial declaration of activity to the prefecture. The activity declaration must be sent as soon as a training agreement or a training contract is concluded by the trainer.
The form to be used to make the initial declaration of activity is Cerf n ° 10782 * 04, accessible on the Service-Public.fr site. It must be sent to the Directed department to which the applicant belongs or by electronic declaration.
The filing of the initial declaration of activity is compulsory to benefit from the VAT exemption.
The tax certificate
To be able to benefit from the VAT exemption on continuing vocational training provided, it is necessary to obtain a tax certificate from the administration to exercise this activity. The request must be sent within 3 months following the conclusion of a training agreement or a training contract by the trainer.
The decision must be taken within 3 months of receipt of the request. Otherwise, the tax certificate is deemed to be granted.
The form to use to make the initial declaration of activity is Cerf n ° 10219 * 11, accessible on the Service-Public.fr site. It must be sent by recorded delivery to the service of the Directed responsible for the applicant.
Obtaining the tax certificate is mandatory to benefit from the VAT exemption.
The annual educational and financial report
In addition to the initial declaration of activity, professionals who provide continuing vocational training must also submit an annual educational and financial report. This report traces the activity of the trainer over a calendar year and must be sent before April 30 of each year.