France: apprenticeship training centres need no DREETS attestation for the VAT exemption on initial training, BOFiP rescrit of 23 September 2026
This page records one dated change. For the rules in France as they stand today, see the France guide →
- Jurisdiction
- France
- Tax
- VAT
- Change type
- Update
- Status
- In force
- Impact
- FYI
- Announced
- 23 September 2026
- Effective
- 23 September 2026
- Authority
- Direction générale des Finances publiques (DGFiP)
- Systems
- Tax engine, Invoicing
- Verified
- Fetched from official source · high confidence
Apprenticeship training centres (CFA) governed by Title III of Book II of Part Six of the Code du travail.
No action — monitoring only.
Tax engineInvoicing
A DGFiP rescrit published in BOFiP on 23 September 2026 (BOI-RES-TVA-000272) states that initial vocational training by apprenticeship provided by apprenticeship training centres (CFA) governed by Title III of Book II of Part Six of the Code du travail is exempt from VAT under article 261, 4, 4°, a of the CGI, and that CFAs do not need to obtain a DREETS attestation for this exemption. CFAs still need the attestation for continuing vocational training. The exemption is restated in article L. 213-92 of the CIBS.
What changed in detail
A DGFiP rescrit published in BOFiP on 23 September 2026 (BOI-RES-TVA-000272) states that initial vocational training by apprenticeship provided by apprenticeship training centres (CFA) governed by Title III of Book II of Part Six of the Code du travail is exempt from VAT under article 261, 4, 4°, a of the CGI.
CFAs do not need to obtain a DREETS attestation for this exemption. They still need the attestation for continuing vocational training.
The exemption is restated in article L. 213-92 of the CIBS.
What it means
The practical effect is administrative: a CFA no longer has to seek a DREETS attestation to treat apprenticeship training as exempt. The attestation requirement stays for continuing vocational training, so a CFA offering both needs the attestation for the second activity only.
The rescrit also confirms that the exemption continues in the CIBS wording.
Proof
Les CFA n’ont donc pas à solliciter une attestation délivrée par la direction régionale de l’économie, de l’emploi, du travail et des solidarités (DREETS)CFAs therefore do not have to request an attestation issued by the regional directorate for the economy, employment, labour and solidarity (DREETS)
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