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	<title>Admin &amp; Legal &#8211; The Language Network</title>
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	<title>Admin &amp; Legal &#8211; The Language Network</title>
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		<title>France’s 2026 Budget Revives the Controversial VAT Reform for Self-Employed Micro-Entrepreneurs</title>
		<link>https://thelanguagenetwork.online/2026-budget-vat/</link>
					<comments>https://thelanguagenetwork.online/2026-budget-vat/#respond</comments>
		
		<dc:creator><![CDATA[Ian BAILEY]]></dc:creator>
		<pubDate>Tue, 14 Oct 2025 17:46:01 +0000</pubDate>
				<category><![CDATA[Admin & Legal]]></category>
		<guid isPermaLink="false">https://thelanguagenetwork.online/?p=2698</guid>

					<description><![CDATA[After months of uncertainty, the long‑disputed reform of VAT exemption thresholds for France’s auto‑entrepreneurs is back on the political agenda. The measure, initially abandoned under the François Bayrou government earlier this year following major protests, has reappeared in the draft 2026 Finance Bill led by Prime Minister Sébastien Lecornu. A Reform Once Shelved, Now Revived Originally planned for March 2025, the reform aimed to introduce a single VAT exemption ceiling of €25,000 in annual turnover. The plan was suspended in February 2025 after fierce opposition from self‑employed workers, professional associations, and unions, who denounced it as economically destabilizing.The new proposal—outlined in Article 25 of the 2026 draft Finance Bill—is a softened version but still reshapes the VAT framework for micro‑entrepreneurs. It establishes a unified exemption threshold of €37,500 across most activities, with one crucial exception: the construction and building sector, where a lower €25,000 ceiling would apply. The government justifies this sector‑specific adjustment as a response to long‑standing demands from major trade federations in construction, who argue that the auto‑entrepreneur status creates unfair competition with traditionally regulated businesses. Key Changes by Sector Service providers: No change, as the €37,500 ceiling is already in place. Commercial and craft activities: Currently exempt up to €85,000, these businesses would face a sharp reduction to €37,500. Building sector: The most affected, with a drop from €85,000 to €25,000. Lawyers and performing artists: Would also move toward unified thresholds, departing from the €50,000 limit currently applied. According to the government, unifying thresholds will bring coherence to the system and clarify obligations for all self‑employed workers. However, the Urssaf reports that the average annual turnover for auto‑entrepreneurs in 2024 was just over €20,000—meaning most remain below the existing thresholds and do not yet charge VAT. Persistent Fears Among the Self‑Employed Despite being less drastic than the 2025 version, the reform continues to alarm small business owners. Many fear reduced competitiveness, particularly when billing customers who are not subject to VAT. Jean‑Guilhem Darré, General Secretary of the Syndicat des Indépendants, warns that “tens of thousands of businesses—especially in rural areas—depend on this model. Given that they earn between €900 and €1,200 per month, many will not survive if this reform goes through.” Independent professionals echo the sentiment. Psychopractitioner Françoise Madec likened the policy to “crushing a mosquito with a nuclear warhead.” Analysts also predict possible side effects such as under‑reporting income to stay below thresholds or multiplying micro‑enterprise registrations to bypass the ceiling. What Happens Next For now, the current VAT thresholds remain valid for all of 2025. The Finance Bill explicitly ensures legal continuity, allowing businesses to operate under the 2025 limits until December 31.However, debate will intensify as the Budget 2026 vote begins on October 15 at the National Assembly. If approved, the reform could fundamentally transform France’s micro‑enterprise regime, reshaping the financial landscape for self‑employed workers across the country. The consolidated article above is based on information from these two sources: Previssima: “TVA des auto-entrepreneurs : la réforme de la franchise aura-t-elle finalement bien lieu ?” by Alexandre Panizzo, published on 19 September 2025. Capital: “TVA des auto-entrepreneurs : la réforme controversée des seuils de franchise maintenue dans le budget 2026” by Esteban Saez, published on 14 October 2025. Both articles discuss the VAT exemption threshold reform for French auto-entrepreneurs as featured in the 2026 draft budget and shed light on the perspectives of affected professionals and policy stakeholders .         ]]></description>
		
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			</item>
		<item>
		<title>Our Language Network &#8211; New Momentum</title>
		<link>https://thelanguagenetwork.online/new-momentum/</link>
					<comments>https://thelanguagenetwork.online/new-momentum/#respond</comments>
		
		<dc:creator><![CDATA[Ian BAILEY]]></dc:creator>
		<pubDate>Wed, 08 Oct 2025 14:25:12 +0000</pubDate>
				<category><![CDATA[Admin & Legal]]></category>
		<category><![CDATA[Communication]]></category>
		<category><![CDATA[Meetings]]></category>
		<guid isPermaLink="false">https://thelanguagenetwork.online/?p=2653</guid>

					<description><![CDATA[Prologue. When Claire Oldmeadow, the founder, mentor, and almost single-handed manager of The Language Network passed away on November 16th, 2023, the association was dealt a heavy blow, and members were left wondering about its future.However, if one principle preoccupation reigned in that sad and troubling period, it was that The Language Network should live on, and continue to be active, in honour and memory of Claire’s unique vision, and her untiring work on behalf of all of us members. That was nearly two years ago, and today the impetus remains. The grassroots activities – principally the online meetings that became channelled into the “Watchdogs” group, then in addition the Qualiopi Mutual Support group – have continued to this day, with monthly meetings attracting a regular group of active members throughout this period. Behind the scenes, Mark Bayhurst continued in his role of President, working hand-in-hand with Greg Williams and with Claire’s husband, Olivier, who has been a constant source of support and mentorship, through his valuable insights into the administrative and financial structure of the Language Network. That structure was, to say the least, highly complex. Claire’s enthusiasm for helping to improve the lot of the independent language trainers she was supporting, combined with her thirst for new projects, meant that over a couple of decades, The Language Network had spawned many activities, including several ongoing language training courses, the BEST certification (in conjunction with the Franco-British Chamber of Commerce), as well as the in-person and online activities dedicated to independent language trainers. At that time, The Language Network, or “TLN” as it was commonly known, was subdivided into two entities: The TLNS (‘S’ for ‘Services’) included the BEST certification and most (but not all) of the for-profit training courses. The TLNE (‘E’ for… anyone know? Maybe ‘Everything Else’!) also included some for-profit training courses, but principally covered the direct support and collaboration activities with the independent language trainers themselves. To help run this complex organisation, Claire hired the help of a salaried employee, Samantha Watson, and also hired some part-time help from Lucy Davis. In addition to these two branches of The Language Network, Claire came up with a new initiative in response to the increasingly severe administrative demands of the French government on training organisations. Her idea sowed the seeds of &#8216;Training People&#8217;: a separate organisation in the form of a company driving a professional language training offer, with the aim of providing work opportunities for Language Network members within a framework seeking to mutualise the ever-increasing burden of administrative tasks. Claire also had new projects on the communications front, and in her last summer, she sought to materialise her will to see the online ‘Blog’ of The Language Network matured into a full-on website, albeit simple and straightforward, that would be a showcase for the activities of The Language Network, but also a tool to foster communications between its members.For this project, she asked Ian Bailey to propose a website development within a limited budget, and the result is where you are reading this article today. Re-organisation. This is the legacy that Mark, our President, was bestowed and, despite the complexity of the mission, he was determined to help revitalise The Language Network. That has been an ongoing, behind-the-scenes task of rather ungratifying administrative procedures, and Greg Williams came forward to help by taking on the helm of the BEST certification test, to satisfy the ongoing demand, while at the same time coordinating with Olivier, on behalf of both branches of The Language Network: ‘TLNS’ and ‘TLNE’. It became clear that these two entities needed to be rationalised, with the ‘TLNS’ becoming responsible for all the for-profit activities, such as the BEST certification tests and the remaining training courses, leaving the ‘TLNE’ as the Language Network, a not-for-profit association providing opportunities for independent trainers to come together – on- and off-line – to share ideas, news, and views. So it was that in the summer of this year, Mark needed to convene an official meeting to ratify this position and rapidly appoint a couple of members to help him in the administrative tasks behind the running of these entities. Greg and Ian were obvious choices in the current context, and the meeting was held on the 24th June, 2025, online.As a result, Mark continues as President, while Greg took on the tasks of Treasurer, aided and abetted by Olivier, who continues to support us, not only as a paid-up member of the Language Network, but particularly in his precious mentorship for all things administrative.Ian agreed to take on the role of ‘General Secretary’, to assist the two principal officers: President and Treasurer, compulsory for any “Association loi 1901”. During this meeting, it was also required to ratify the statutes of the Association, which were reviewed and updated to reflect current realities: Removal of exam-related passages (now the domain of the BEST organisation) Opening membership beyond English language teachers to all independent language professionals including teachers of other languages, language coaches, and administrators. Simplifying member categories and membership expiration rules. Clarifying governance structures to the minimal required roles (President and Treasurer), with one-year terms for elected officers. This official restructuration ensures that Claire’s legacy continues with three separate, but interdependent, and mutually-supporting organisations: the Language Network: a not-for-profit association providing online and in-person opportunities for independent trainers of languages, language coaches, and other independent language professionals to share ideas, news, and views, as well as opportunities for personal and professional development. the BEST organisation: an association governing and conducting the BEST certification tests, in conjunction with the Franco-British Chamber of Commerce, and still currently overseeing the remaining language training courses under the aegis of the ‘TLNS’. This association clearly needs to maintain its profit-based activity. Training People: from the outset, an independent company (SAS), born out of Claire’s original initiative, and offering opportunities for Language Network members to undertake professional language training missions. The Way Forward. 1.    Our first “Big Meeting” This brings us right up to the]]></description>
		
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		<item>
		<title>Should you still hire an Expert comptable or join a CGA in 2025?</title>
		<link>https://thelanguagenetwork.online/accounting-in-2025/</link>
					<comments>https://thelanguagenetwork.online/accounting-in-2025/#comments</comments>
		
		<dc:creator><![CDATA[Ian BAILEY]]></dc:creator>
		<pubDate>Tue, 15 Jul 2025 13:54:59 +0000</pubDate>
				<category><![CDATA[Accounting & Invoicing]]></category>
		<category><![CDATA[Admin & Legal]]></category>
		<guid isPermaLink="false">https://thelanguagenetwork.online/?p=2579</guid>

					<description><![CDATA[Navigating Your Options as an Independent Trainer in France As independent language trainers here in France, we&#8217;ve long had to juggle more than just lesson planning—there&#8217;s also the small matter of managing admin, accounting, and taxes. Whether you&#8217;ve been handling it all yourself or working with an Expert comptable and a Centre de Gestion Agréé (CGA), things are changing in 2025, and it&#8217;s time to take stock. For years, many of us have benefited from a generous tax credit—up to 915€—for using both a certified accountant (Expert comptable) and being a member of a CGA. That incentive is now gone: from 1st January 2025, this tax reduction has been abolished. So the big questions are: is it still worth it? Are there alternatives? And where do we go from here? Let’s break it all down. Doing It Yourself: is it worth the hassle? Managing your own accounts certainly has appeal—especially when you&#8217;re just starting out, or your turnover is fairly modest. A Few Pros: You save on fees: If you’re not paying an Expert comptable, that’s money in your pocket straight away. Accounting apps cost something, but nowhere near as much as a professional. Up-to-date books: When you do your own accounting regularly, your figures stay current. That makes it easier to see what’s really going on in the business: cash flow, outstanding invoices, etc. But Be Careful: It takes time—and quite a lot of it. And if you’ve never done it before, there will be a learning curve. No one’s checking your mistakes: If your figures are off, you alone are responsible. That’s a real risk if you&#8217;re ever audited. You’ll need to handle taxes too: That includes VAT (TVA), income tax returns, and keeping up with legislative changes—which can get complex, especially under regimes other than the micro-entreprise. So yes, it can be done. But it’s not for everyone. The Traditional Route: Expert comptable + CGA Many of us have opted for the reassurance of hiring an Expert comptable and joining a CGA. This has long been a smart route for trainers who prefer to focus on teaching while a trusted advisor keeps the books and tax submissions in order. What the CGA Offers: A layer of security: they check your return and provide a management report each year. Support: if you make an error, joining a CGA enables you to correct it within a three-month window—without penalties (according to Article 1755 du CGI). Relationship with the tax authorities (fisc): being a member shows you’re doing things by the book, making you less of a target for audits. The Catch? The generous tax credit—up to 915€ off your accounting and CGA fees—is being scrapped from 1st January 2025. That means the same support will now cost you double in real terms. So… Is it still worth it? Honestly? That depends on why you signed up in the first place. If the tax saving was your only motivation, maybe not. The financial gain is gone. But if you value peace of mind, reliable support, and a lower risk of being audited, then continuing with your Expert comptable and CGA could still make a lot of sense—especially if you aren’t comfortable navigating the complexities of French tax law on your own. Personally, I’m sticking with both. The total cost, even without the reduction, feels fair when you consider the time saved and the professional support. For me, the yearly fee for a CGA is similar to the cost of the main alternative—the Examen de Conformité Fiscale (more on that below)—but with perhaps a few more ongoing advantages. Enter the ECF: A Modern Alternative? With the tax credit gone, many are eyeing up another option: the Examen de Conformité Fiscale (ECF). It’s a relatively new tool meant to offer tax security in a different form. What is it? The ECF is a voluntary tax audit carried out by a service provider authorised by the fisc. It checks 10 key areas of your accounts that are most likely to raise questions during an audit—things like VAT compliance, depreciation rules, expense deductions, etc. It’s not a full tax audit and doesn’t replace proper bookkeeping, but it does show that you’ve had your records checked—a big tick of credibility in the eyes of the authorities. Key Benefits: Reduced audit risk: Companies with an ECF certificate are less likely to be targeted for tax inspections. No penalties on validated points: If there’s an error in an area covered by the ECF, there’ll be no penalty as long as the mistake wasn’t intentional. Affordable: For small businesses, an ECF typically costs around 200€. That’s in the same ballpark as many CGA memberships. Why isn’t everyone doing it? Good question. Adoption is growing, but some Experts comptables are hesitant: Some feel it’s “doing the taxman’s job.” Others don’t have the time or resources. And some clients just don’t see the benefit of paying for something that only might prevent a future audit. Still, for those dropping their CGA, the ECF is definitely worth considering. It offers a way to show compliance proactively—and gain some of the protection that CGA membership used to offer, at a similar price. CGA vs. ECF: Quick Comparison Feature CGA ECF Tax reduction ✗ abolished 1st January 2025 ✗ No Ongoing support and reports ✓ Annual performance report ✗ One-off review Audit risk management ✓ Lower risk ✓ Lower risk, but only with validated points Error correction window ✓ 3-month window for voluntary fixes ✗ Not applicable Cost (approximate) €150–€250/year ~€200/year (varies) Encourages good record-keeping ✓ ✓   Final Thoughts The loss of the 915€ tax credit is definitely a blow, especially for those of us who had come to count on it. But it shouldn’t be the only factor in your decision. Whether you stick with your Expert comptable and CGA, switch to an ECF, or venture out solo, the key is to make an informed choice. Think about how much time and stress you want to save, the complexity of]]></description>
		
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		<title>Common Non-Conformities Identified in Training Organizations and How to Ensure Compliance</title>
		<link>https://thelanguagenetwork.online/common-non-conformities-identified-in-training-organizations-and-how-to-ensure-compliance/</link>
					<comments>https://thelanguagenetwork.online/common-non-conformities-identified-in-training-organizations-and-how-to-ensure-compliance/#comments</comments>
		
		<dc:creator><![CDATA[Ian BAILEY]]></dc:creator>
		<pubDate>Wed, 19 Feb 2025 08:29:39 +0000</pubDate>
				<category><![CDATA[Accounting & Invoicing]]></category>
		<category><![CDATA[Admin & Legal]]></category>
		<category><![CDATA[Communication]]></category>
		<category><![CDATA[Training]]></category>
		<category><![CDATA[VAT]]></category>
		<guid isPermaLink="false">https://thelanguagenetwork.online/?p=1144</guid>

					<description><![CDATA[Audits of training organisations are carried out on the basis of documents or on site, by 145 agents spread across the 18 regional audit services (SRC /DREETS). Non-compliance may lead to sanctions imposed by the regional prefect or the minister, based on reports and observations.Below are the most common non-conformities identified in the latest report, along with solutions to ensure compliance. 1. Non-compliant advertising (21%) Issue:Training organizations must adhere to strict rules regarding communication and advertising. This includes:• Avoiding misleading claims about qualifications, certifications, or accreditations.• Including required legal information (e.g., registration number, Qualiopi certification if applicable).• Avoiding misleading promises (e.g., guaranteeing full financial support when conditions apply). How to ensure compliance:• Check that your communication materials (website, brochures, social media) include your registration number (N.D.A.: Numéro de Déclaration d’Activité) and relevant certifications.• Whenever you quote your N.D.A. in any communication, make sure that it includes the indication: “Cet enregistrement ne vaut pas agrément de l’État” (This registration does not imply State approval).• Be precise and factual when describing your training programs.• Add a disclaimer stating that financial support from funding bodies (OPCO, Pôle emploi) is subject to eligibility criteria. 2. Lack of separate accounting (18%) Issue:Training organizations must keep their financial records separate from other business activities. How to ensure compliance:• Open a dedicated bank account for your training activity.• Use accounting software that allows you to track income and expenses separately for each activity.• Ensure that invoices and quotes for training services specify the legal framework for VAT exemption.For example, if you are certified (by the DREETS, or previously DIRECCTE) exempt from VAT for your professional training activities, then all invoices for these VAT-exempt activities should include the following statement: “exonérée de TVA — Art. 261.4.4 a du CGI.”If the invoice is for an activity other than for your VAT-exempt activity (for example, for translation work), and if this ‘extra’ activity does not exceed the threshold in turnover for application of VAT, then your invoices for this activity should include the following statement: “TVA non applicable selon l&#8217;article 293B du CGI.” 3. Failure to deliver planned training actions (17%) Issue:Not delivering a planned training session or failing to adhere to its content is a major cause of non-compliance. How to ensure compliance:• Create a detailed syllabus and schedule for each training program.• Maintain attendance sheets signed by participants.• Archive training materials and certificates of completion.• If a session is cancelled, promptly notify participants and provide alternative solutions (rescheduling, refunds, etc.) 4. Absence or non-compliance of internal regulations (13%) Issue:The ‘règlement intérieur’, or ‘internal regulations’, are mandatory for training programs exceeding 500 hours per year. How to ensure compliance:• Draft internal regulations that outline:• General operating conditions.• Rights and responsibilities of trainees.• Safety and disciplinary rules.• Ensure trainees sign the regulations before starting the training. 5. Irregularities in the nature of services provided (5%) Issue:Training services must align with the legally defined categories (e.g., vocational training, skills assessments, validation of prior experience, apprenticeships). How to ensure compliance:• Verify that your programs fit within the legal framework for training services.• If offering coaching, ensure it is integrated into a structured training program with clear learning objectives. 6. Insufficient information for trainees (5%) Issue:Trainees must receive clear and complete information about the training program, including objectives, content, and conditions. How to ensure compliance:• Provide a detailed syllabus before enrolment.• Clearly state prerequisites and learning objectives.• Supply a welcome booklet outlining the training process. 7. Non-compliance with individual training contracts (4%) Issue:Any training commitment must be formalized through a contract or agreement. How to ensure compliance:Always issue a training contract specifying:• The nature and duration of the training.• Cost and funding arrangements.• Responsibilities of both trainer and trainee. How to Conduct a Compliance Review 1. Review your administrative documents• Ensure your registration number is valid.• Verify the existence and compliance of your internal regulations.• Update contract and agreement templates. 2. Check your accounting obligations• Maintain separate financial records for training activities.• Justify VAT exemption where applicable. 3. Assess your communication practices• Ensure your advertising complies with legal requirements.• Provide transparent information on training courses. 4. Evaluate your training procedures• Ensure each training program has a structured syllabus.• Keep records of attendance, training materials, and completion certificates. 5. Ensure traceability of your actions• Retain essential documents (contracts, agreements, proof of attendance, etc.) Developing Your Compliance Roadmap What&#8217;s at stake? Ensuring compliance with the regulatory framework governing training organizations in France is crucial to avoid significant legal and financial penalties. Below is an overview of potential sanctions associated with each of the previously discussed non-conformities: 1. Non-compliant Advertising Potential Sanctions: Financial Penalties: A fine of up to €4,500. Criminal Penalties: Up to one year of imprisonment. Operational Restrictions: Possible temporary or permanent prohibition from managing a training organization. Legal References: Articles L.6355-16, L.6355-17, and L.6355-23 of the French Labour Code. 2. Absence of Separate Accounting Potential Sanctions: Financial Penalties: A fine of up to €4,500. Operational Restrictions: Potential temporary or permanent ban from directing a training organization. Legal References: Articles L.6355-10 to L.6355-14 of the French Labour Code. 3. Failure to Execute Planned Training Actions Potential Sanctions: Financial Repercussions: Obligation to reimburse unduly received funds for services not rendered. Operational Restrictions: Possible annulment of the activity declaration, leading to a prohibition from offering training services. Legal References: Articles L.6354-1 and L.6351-4 of the French Labour Code. 4. Absence or Non-compliance of Internal Regulations Potential Sanctions: Financial Penalties: A fine of up to €4,500. Operational Restrictions: Potential temporary or permanent prohibition from managing a training organization. Legal References: Articles L.6355-8, L.6355-9, and L.6355-23 of the French Labour Code. 5. Irregularities in the Nature of Services Provided Potential Sanctions: Operational Restrictions: Annulment of the activity declaration if services do not align with legally defined training actions, leading to a ban on providing training services. Legal Reference: Article L.6351-4 of the French Labour Code. 6. Insufficient Information to Trainees Potential Sanctions: Financial Penalties: A fine of up to €4,500. Operational Restrictions: Possible temporary or permanent prohibition]]></description>
		
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		<title>The reduction in VAT exemptions voted in the 2025 budget today will penalise hundreds of thousands of micro-entrepreneurs &#8211; but as independent trainers, you are not necessarily amongst them</title>
		<link>https://thelanguagenetwork.online/vat-exemptios/</link>
					<comments>https://thelanguagenetwork.online/vat-exemptios/#respond</comments>
		
		<dc:creator><![CDATA[Ian BAILEY]]></dc:creator>
		<pubDate>Thu, 06 Feb 2025 21:22:43 +0000</pubDate>
				<category><![CDATA[Accounting & Invoicing]]></category>
		<category><![CDATA[Admin & Legal]]></category>
		<category><![CDATA[Training]]></category>
		<category><![CDATA[VAT]]></category>
		<guid isPermaLink="false">https://thelanguagenetwork.online/?p=1128</guid>

					<description><![CDATA[Please note an important update to this article as of 10th February 2025: This measure, which is normally scheduled to apply from 1st March 2025, has been suspended for the time being.In response to the concerns of professionals, the government is opening discussions with relevant parties to clarify the implementation of this measure.Please note: the finance bill is the subject of an appeal before the Constitutional Council.Therefore, there could be changes before it is promulgated by the President of the Republic. To be continued… Please join the discussion in our fluent Community here. At tonight’s pre-AGM meeting of the Language Network, members learned that the Senate had today overwhelmingly adopted the Finance Bill, which was the subject of an agreement between MPs and Senators. Following the use of the 49.3 vote in the French National Assembly, this vote by the Senate means that the budget can now be definitively adopted by Parliament, a month and a half late.But the item that sent a wind of panic through the meeting was that from March 1st this year, the VAT exemption threshold will be lowered to €25,000 annual turnover, compared with the current €37,500, which will radically change the situation for hundreds of thousands of micro-entrepreneurs.However, this doesn’t necessarily affect us independent trainers. This represents a significant reduction in the exemption for micro-entrepreneurs – previously known as auto-entrepreneurs – who until now have benefited from an exemption up to an annual turnover of €37,500 for services and €85,000 for commercial activities (purchase/sale of goods).With this new threshold lowered to €25,000, the micro-entrepreneurs concerned will now have to charge VAT to their customers, making their services 20% more expensive, before passing it on to the State. However, most training and teaching services are still exempt from VAT. This applies in particular to school and university teaching, continuing vocational training (subject to certain conditions) and private tuition and lessons. The following activities may be exempt from VAT if certain conditions are met: School, university, technical, vocational, agricultural and distance educationContinuing vocational training provided by a public institution or a company holding a certificate issued by the competent administrative authorityPrivate courses or lessons given by individual entrepreneurs paid for directly by the students.Continuing vocational trainingContinuing vocational training may be provided by a public body or a private body.The rules for obtaining VAT exemption are different when the training is provided by a private company or an approved skills provider.Training provided by a private company can be exempt from VAT if it has a certificate.Private companies wishing to be exempt from VAT must apply for a certificate using form 3511-SD. The company must complete 4 copies and send 3 of them by registered post with acknowledgement of receipt to the Regional Directorate for the Economy, Employment, Labour and Solidarity (DREETS) where the company’s registered office is located.DREETS has 3 months from receipt of the application to issue the certificate. If no response is received within this period, the certificate is deemed to have been issued.The DREETS must send a copy of the certificate or refusal to issue the certificate to the company and to the public finance department to which the company belongs. In the event of refusal, DREETS must state the reasons for the refusal.The company is exempt from VAT as soon as it receives the certificate.When a teacher or trainer is exempt from VAT, this means that they no longer have to collect VAT on behalf of the State. In other words, they do not charge VAT to their customers. Most independent trainers made the choice of whether they wished to be exempted or not from VAT right at the beginning, when setting up their private entreprise, and at the time of applying for their ‘numéro de déclaration d’activité&#8217;, or NDA.So if you have never charged VAT on your training courses, this is probably because you have already applied for, and received, this certificate, but it may well have been back in the day when this procedure was handled by the DIRECCTE, which on April 1st 2021 ceded to the new DREETS (or DRIEETS, for the Île de France!) When they are exempt from VAT for their training or teaching activity, teachers and trainers cannot deduct VAT on purchases made for the purposes of their activity.They lose their right to deduct.On the other hand, if the teacher or trainer invoices for services or goods that are not covered by the VAT exemption, they will have to charge VAT to their customers for these sales, but they will also be able to deduct VAT on purchases made for this part of their professional activity. For example, the following services and goods may be subject to VAT: Training services that are not related to professional trainingSales of items made by students as part of their training that are in competition with the transactions of professionals subject to VAT.This is definitely something we can discuss at our next Watchdogs meeting, under the “admin and legislation” banner.Looking forward to discussing this with you soon,ian Sources:Budget 2025 : la baisse des exemptions de TVA va pénaliser des centaines de milliers de micro-entrepreneursBudget 2025 : le texte définitivement adopté par le Parlement, après un dernier vote du SénatTaux de TVA applicables à la formation et à l’enseignement]]></description>
		
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