Declaration of activity by trainers or training bodies

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

If you provide vocational training, you must file an activity declaration with the regional department responsible for supervising the Dreets: titleContent. You must also submit an annual educational and financial report. The activity declaration allows you to benefit from an exemption of VAT: titleContent because of your vocational training activity.

Tableau - Professionals concerned or not by the declaration of activity

Data subjects

Persons not concerned

A person who carries out any of the following skills development activities:

  • Training action
  • Skills assessment
  • Actions to validate the experience gained
  • Apprenticeship training measures
    • Provider who offers training to individuals in their leisure activities
    • a company which provides its staff with in-house professional training on its own

    This activity reporting obligation applies to you if you carry out at least one of these activities as a principal or ancillary activity.

    You must file the activity declaration within 3 months which follow the conclusion of the 1er training contract by the provider.

    Once obtained, the registration number of the declaration of activity must appear on the agreements. In the absence of agreements, this number must appear on purchase orders, invoices or vocational training contracts.

    You must meet certain conditions when conducting these courses: it is necessary to have a program and to provide a certificate of completion of the training. In addition, certain details must be included in training contracts.

    How do I report?

    Online

    You can file your return using the following online service:

    My Training Activity (MAF)

    By mail

    To file your return, you must send the following form to the regional tax department. Dreets: titleContent.

    Training Provider Activity Report (TA) Bulletin

    The regional control service of the Dreets: titleContent must give you his answer within 30 days after receipt of the complete dossier. Silence kept within this period shall be deemed to constitute registration of the declaration.

    FYI  

    the registration number does not constitute an accreditation of your organization or the training you provide.

    What supporting documents should be sent?

    Your return must include the following documents:

    • Copy of the proof of allocation of the unique identification number (Siren)
    • Criminal record bulletin 3, the director for legal persons or the declarant for natural persons
    • A copy of one of the following:
      • 1era vocational training agreement
      • Purchase order or invoice issued for the delivery of the training
      • First vocational training contract
      • Apprenticeship contract
    • If you provide apprenticeship training: copy of the statutes (except for company apprenticeship training centers)
    • If this information does not appear in the training contract or agreement transmitted: information on the content of the actions, their organization and the technical and educational resources mobilized

    In addition, the administration may ask you to send proof of the first training performed, the persons who have taken this training or the nature of this training.

    They may also ask you for proof of the competencies of the person conducting the training and the relevance of those competencies to the training.

    Upon receipt of this request, you have 15 days to send the supporting documents.

    What should be done if the declaration is amended?

    Any change in the initial declaration (name of the body, address, status, identity of the person responsible, etc.) or any cessation of activity must be declared in the 30 days.

    Changes must be made online through the same service as the original declaration.

    My Training Activity (MAF)

    Please note

    If you have made your return on paper form, you should inquire with the advisor in your region.

    Contact details for these advisors are available at:

    What happens after the return is registered?

    All training organizations and self-employed trainers reported are listed in the public list of training organizations.

    This list, which can be consulted online free of charge, includes information on the organization's name, staff numbers, the description of the training provided and the number of employees and trained persons.

    Registration of the declaration of activity may be refused in the following cases:

    • The services provided or realized do not correspond to vocational training measures
    • One of the provisions concerning the implementation of training measures (requirement of a program, delivery of a certificate of completion of training, particulars to appear in training agreements and training contracts, etc.) is not complied with
    • One of the supporting documents is missing
    • The company or service provider making the declaration has been convicted of crimes or offenses which are incompatible with the performance of the managerial, teaching or administrative duties of a training organization. These include, for example, a conviction for breach of honor and morality, a temporary ban or a criminal penalty in connection with vocational training.

    The prefect must state the reasons for the refusal of registration and indicate the means of appeal.

    You must draw up a pedagogical and financial balance sheet (GMP) tracing your activity from the previous year before 30 April each year.

    You must submit your GMP in one of the following ways:

    • Online on the My Job and Vocational Training Portal
    • By mail by sending the form cerfa n°10443 to the regional control service (SRC)

    This balance sheet is compulsory, whatever your legal status, whether the activity is carried out as a principal or ancillary activity, individually or not.

    The activity report is no longer valid if no training activity is reported or if it has not been submitted. You will no longer have the right to organize training activities and will be forced to make a new application in order to resume their activity.

    Online

    Tele-declaration of the educational and financial balance sheet (GMP)

    By mail

    Educational and financial balance sheet

    FYI  

    you no longer have to send the regional control service the accounting balance sheet, the profit and loss account and the annex for the last financial year ended.