TVA rates for training and education

Verified 20 July 2026 - Entreprendre Service Public / (Prime Minister)

Most training and teaching services are exempt from TVA. This is particularly the case for school education and university education, for continuing vocational training (subject to conditions) or for private lessons. Other services are subject to the TVA 20%.

Educational activities are services that may be submitted to the TVA as long as they correspond to an economic activity carried out for consideration. The applicable TVA rate is 20%.

These include, for example, driving instruction, bridge lessons or the teaching of certain sports disciplines (such as yoga practice for example).

FYI  

In Martinique, Guadeloupe and Réunion, the TVA rate is applicable 8.5%.

The following activities may be exempted from TVA if certain conditions are met:

  • School, university, technical, vocational, agricultural, distance education
  • Continuing vocational training provided by a public institution or a business holding a certificate issued by the competent administrative authority
  • Private lessons given by individual contractors paid directly by students.

School and university education

Educational services exempt from TVA are as follows:

  • Primary, secondary and higher education provided in a public institution or by a private institution comparable to a public institution of the first, second or higher degree. Examples include a vocational school, a private school, a private higher education institution or a private technical higher education institution
  • University education provided in a public institution or by a private institution having concluded an agreement with a public scientific, cultural and professional institution or a private institution contributing to the tasks of the public higher education or research service
  • Agricultural education and vocational training
  • Primary, secondary, tertiary or technical distance education by a public institution or a private distance learning institution.

The TVA exemption also applies to the supply of services or goods closely linked to educational services. These include, for example, the following services or deliveries: the provision of accommodation and food to boarders or half-boarders, the sale of school articles or supplies, the sale of objects manufactured or services rendered by pupils in the course of the implementation of education.

Continuing vocational training

The TVA exemption may cover continuing vocational training, whether provided by a public or private body.

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Training provided by a public body

Continuing vocational training provided by the following public institutions is exempt from TVA:

  • State central and local government
  • Region and local authority (department, commune...))
  • State public institution
  • Local public institution
  • Establishment bringing together several local authorities
  • Urban Community
  • District
  • Public establishment of new cities
  • Departmental institution
  • Syndicate of communes
  • Joint trade union
  • Establishment dependent on a local authority
  • HLM Public Office
  • Tourist Office
  • Departmental fire-fighting service
  • French Chamber of commerce and industry, Chamber of Trades, Chamber of Agriculture

The provision of services and supplies of goods closely linked, carried out in the context of continuing vocational training are also exempt from TVA. These include, for example, the provision of accommodation or food for trainees, the provision of teaching materials, the sale of objects made by trainees during their training.

Training provided by a private organization

Continuing vocational training provided by a private body may be exempted from TVA.

The rules governing this exemption may vary depending on whether the organization is a private company or an accredited competency operator (OPCO).

Training by a private company

In order for a private company to benefit from a TVA exemption, it must attestation. The procedure for obtaining this certificate varies according to the location of the training institution:

General scenario

The private company that wishes to be exempted from TVA must make a request for attestation using the Form 3511-SD. The company must complete 4 copies and send 3 by registered post with acknowledgement of receipt to the Regional Directorate for Economic Affairs, Employment, Labor and Solidarity (DREETS) of the company's registered office.

Who shall I contact

DREETS has a deadline of 3 months from the receipt of the request to issue the certificate. In the absence of a reply within that period, the certificate shall be deemed to have been issued.

The DREETS must send a copy of the certificate or the refusal to issue the certificate to the company and to the public finance department on whose company the certificate depends. In case of refusal, the DREETS must state the reasons for the refusal.

The company is exempt from TVA upon receipt of the certificate.

FYI  

The provision of services and supplies of goods closely linked, carried out in the context of continuing vocational training are also exempt from TVA. These include, for example, the provision of accommodation or food for trainees, the provision of teaching materials, the sale of objects made by trainees during their training.

Company located in Nouvelle Aquitaine

When the company is located in Nouvelle-Aquitaine, the request for certification is made using the following online service:

DREETS Nouvelle-Aquitaine: Request a certificate to benefit from a TVA exemption for vocational training

Training by an approved Competency Operator (OPCO)

In order for their training to benefit from a TVA exemption, the Authorized Competence Operator (OPCO) must have attestation. The procedure for obtaining this certificate varies according to the location of the OPCO:

General scenario

In order for its training to benefit from a TVA exemption, the OPCO must have a attestation. The procedure for obtaining this certificate varies according to its geographical location.

The OPCO that wishes to be exempted from TVA must make a request for attestation using the Form 3511-SD. It must be completed in 4 copies and the operator must send 3 copies by registered letter with acknowledgement of receipt to the authority that issued his approval.

The competent authority shall have a period of 3 months from the receipt of the request to issue the certificate. In the absence of a reply within that period, the certificate shall be deemed to have been issued.

It must send a copy of the certificate or of the refusal to issue the certificate to the competent operator and to the public finance directorate to which the operator depends. In case of refusal, the DREETS must state the reasons for the refusal.

The company is exempt from TVA upon receipt of the certificate.

FYI  

The provision of services and supplies of goods closely linked, carried out in the context of continuing vocational training are also exempt from TVA. These include, for example, the provision of accommodation or food for trainees, the provision of teaching materials, the sale of objects made by trainees during their training.

OPCO located in Nouvelle-Aquitaine

Where the authorized competence operator is located in Nouvelle-Aquitaine, the request for attestation shall be made using the following online service:

DREETS Nouvelle-Aquitaine: Request a certificate to benefit from a TVA exemption for vocational training

Private lessons or lessons

Courses and lessons relating to school, university, professional, artistic or sporting education provided by a individual entrepreneur paid directly by his students are exempt from TVA.

When the teacher or trainer is exempt from TVA, which means that he has more to collect the TVA on behalf of the State. In other words, it does not charge the TVA to his clients.

In return for this exemption from TVA, the teacher or trainer cannot deduct TVA from purchases carried out for the purposes of his activity. He loses his right to deduct.

On the other hand, if the teacher or trainer charges for services or goods that are not covered by the TVA exemption, he or she will have to charge TVA to his or her customers for those sales. He will also be able to deduct the TVA from purchases he has made for his professional activity.

Examples of benefits and assets that may be subject to TVA include:

  • Training services not related to vocational training
  • Sales of items made by pupils as part of their training that compete with the operations of professionals subject to the TVA.

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