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1°. Defining the activity
a. Definition
The professional engaged in a human services activity (SAP) helps to improve the daily lives of individuals. These services of a diverse nature are carried out in the homes of the beneficiaries of the benefit or from their homes.
SAP's activity includes a set of activities that may be subject to an optional declaration and some of which are subject to approval.
Activities subject to approval include:
Activities that are not subject to approval are:
All SAP activities, whether or not they fall under the accreditation, are subject, on an optional basis, to be reported to qualify for the tax and social benefits of AMPs.
For further information: Articles L.7231-1, L.7233-2 and D.7231-1 of the Labour Code.
b. Competent Business Formalities Centre (CFE)
The relevant CFE depends on the nature of the structure in which the activity is carried out:
- For craft activities, the competent CFE is the Chamber of Trades and Crafts (CMA);
- For commercial activities, it is the Chamber of Commerce and Industry (CCI);
- for the exercise of a liberal activity, the competent CFE is the Urssaf.
All procedures can be carried out online directly on guichet-entreprises.fr, which transmits to the relevant CFE.
Good to know
The activity is considered commercial as long as the company has more than ten employees (except in the Lower Rhine, Upper Rhine and Moselle where the activity remains artisanal regardless of the number of employees of the company provided that it does not use an industrial process). On the other hand, if the company has ten or fewer employees, its activity is considered artisanal.
2°. Installation conditions
a. Conditions for obtaining accreditation
For approval:
Once the professional meets these conditions, he must apply for certification in order to practice his profession.
For further information: Article R. R7232-6 of the Labour Code.
b. Professional qualifications
In order to carry out SAP's approved activities, the professional must justify professional qualifications specified in the decree of 1 October 2018 setting out the specifications set out in Article R. 7232-6 of the Labour Code.
c. Professional Qualifications - European Nationals (Free Service Or Freedom of establishment)
A national of a Member State of the European Union (EU) or party to the Agreement on the European Economic Area (EEA) who wishes to carry out an SAP activity in France on a temporary and occasional basis (as part of a free provision of services (LPS ) or on a permanent basis (as part of a Freedom of establishment) is subject to the professional qualification requirements specified in the order of 1 October 2018 setting out the specifications set out in Article R. 7232-6 of the Labour Code.
d. Some peculiarities of the regulation of the activity
Tax measures
As long as the professional carries out his SAP activity exclusively (without any other activity within the same structure), he can benefit from tax advantages (see Articles 279 and 199 sexdecies of the General Tax Code). To do this, the professional must make a declaration of activity (see infra "3 degrees. Installation procedures and formalities for approved activities").
For some activities, the professional can only benefit from these benefits if the benefit is provided as part of a set of activities carried out at home (see III Article D. 7231-1 of the Labour Code to find out what activities are involved).
For further information: In: circular of April 11, 2019 (NOR: ECOI1907576C).
3°. Installation procedures and formalities
a. Company registration
Depending on the nature of the business, the entrepreneur must register with the Trades and Crafts Register (RMA) or the Trade and Corporate Register (RCS). It is advisable to refer to the "Commercial Company Reporting Formalities" and "Registration of a Commercial Individual Company at the RCS" for more information.
b. Application for accreditation
Competent authority
The application for approval is addressed to the prefect of department electronically or by letter recommended with notice of receipt.
Supporting documents
The application for accreditation states:
A file is attached to the application for approval, including:
For further information: the application for approval is made under the conditions set out in Articles R.7232-1 to R.7232-3 of the Labour Code and by points 42 and 67 of the specifications of 1 October 2018.
Please note
Professionals legally based in another EU Member State or party to the European Economic Area Agreement attach to their file any information and documents relating to their situation in relation to the implementation of the obligations, if any, by applicable legislation in the state in which they are based, for the purpose of reviewing their application for accreditation.
Outcome of the procedure
If the file is incomplete, the prefect informs the professional and invites him to produce the missing documents or information. The silence kept per the prefect for more than three months from the date of receipt of a full application for accreditation carries decision of acceptance.
For further information: Article R7232-4 of the Labour Code
Please note
If the professional plans to carry out the activity subject to accreditation in several departments, the prefect of the department of the place of establishment of the main professional establishment gathers the opinion of the presidents of the departmental council of the departments, through the territorially competent prefects.
Validity and renewal
Accreditation is valid for five years and any renewal application must be sent to department prefect no later than three months before the end of the previous accreditation.
For further information: Articles R. 7232-7 and the following articles of the Labour Code.
Business report
The certified professional produces at least a quarterly state of activity and each year a qualitative and quantitative assessment of the activity carried out for the past year as well as an annual statistical table. These documents are sent electronically to the prefect, who makes them available to the Minister responsible for the economy. When the professional has several establishments, the statistical statements and the annual balance sheet distinguish the activity carried out by each institution.
For further information: Articles R. 7232-9 and the following articles of the Labour Code.
4°. Installation procedures and formalities for reporting activities
a. Company registration
Depending on the nature of the business, the entrepreneur must register with the Trades and Crafts Register (RMA) or the Trade and Corporate Register (RCS). It is advisable to refer to the "Commercial Company Reporting Formalities" and "Registration of a Commercial Individual Company at the RCS" for more information.
b. Tax utility of the return
The declaration allows professionals to be entitled to the tax benefits provided for in Article L. 7233-2 of the Labour Code (tax credit provided by Article 199 sexdecies of the General Tax Code and, as appropriate, reduced VAT rate provided for in the i of Article 279 or D of Article 278-0 bis of the same C ode for some of their approved activities), as well as the exemptions from social contributions referred to in Article L. 241-10 of the Social Security Code for Personal Service Activities section D. 7231-1 of the Labour Code.
The declaration covers both activities requiring prior approval or authorization as well as activities that can be conducted freely.
The professional undertakes to carry out only the activities specified in his declaration, among the activities of SAP listed in Article D. 7231-1 of the Labour Code and subject to having obtained accreditation for the activities under its jurisdiction.
For further information: In: circular of April 11, 2019 (NOR: ECOI1907576C).
c. Request to register the return
Competent authority
The declaration is addressed to the territorially competent Dirrecte electronically or by recommended letter with notice of receipt. The request is made via the NOVA (www.entreprises.gouv.fr/services-a-la-personne) application or failing that on a standard form.
Content of the declaration file
The reporting file includes:
This list is exhaustive, no other documents can be requested by the registrant by the Dirrecte.
For further information: Articles R.7232-16 to R.7232-22 of the Labour Code and Circular of April 11, 2019 (NOR: ECOI1907576C).
Outcome of the procedure
Upon receipt of the file, its completeness is verified, including the inscription in the Sirene directory or the national directory of associations.
When the declaration is complete the Dirrecte registers it within eight days and issues a receipt electronically or postally to the applicant.
When the file is incomplete, a letter is sent to the applicant to inform the applicant of the missing information.
For further information: Article R7232-18 of the Labour Code and Circular of 11 April 2019 (NOR: ECOI1907576C).
Please note
The professional who has made a declaration undertakes to affix on all his commercial media the logotype identifying the human services sector. It is made available free of charge to corporations and individual contractors by downloading to NOVA, after acceptance of the specific conditions of the license of the tracker services to the person.
Validity and renewal
The declaration takes effect on the day of filing when the file is complete and meets all regulatory requirements. It is not time-limited, and has a national reach.
For further information: In: circular of April 11, 2019 (NOR: ECOI1907576C).
Business report
The professional who has made a return produces at least a quarterly state of activity and each year a qualitative and quantitative assessment of the activity carried out for the past year as well as an annual statistical table. These documents are sent electronically to the prefect, who makes them available to the Minister responsible for the economy. When the professional has several establishments, the statistical statements and the annual balance sheet distinguish the activity carried out by each institution.
For further information: Article R.7232-19 of the Labour Code.
5°. Billing SAP
a. The bill
SAP providers must file an invoice showing:
Similarly, when SAP activity is offered to the user by a third party in the form of a card, voucher or gift pass, quotes, invoices and business documents state that the services provided do not qualify for tax benefits. Article L. 7233-2.
When SAP benefits are taxable on VAT, rates, prices and travel expenses include this tax.
For further information: Article D.7233-1, D.7233-2 of the Labour Code and Circular of April 11, 2019 (NOR:ECOI1907576C).
b. Tax certificate
The declared professional must provide each of his clients with an annual tax certificate by 31 March of year 1, in order to enable them to benefit from the tax benefit defined in Section 199 sexdecies of the General Tax Code under the imposition of the N-year.
This certificate should include:
In cases where benefits are paid in pre-funded CESU, the certificate must indicate to the client that he is obliged to clearly identify with the tax authorities, on his annual tax return, the amount of the CESUs he has personally funded, this amount alone giving rise to tax benefits.
Cash payments do not qualify for a tax certificate.
For further information: Article D. 7233-3, Article D. 7233-4 of the Labour Code and Circular of April 11, 2019 (NOR:ECOI1907576C).
Remedies
The applicant may obtain the return of his file as long as it has not been submitted during the above deadlines.
If the CFE refuses to receive the file, the applicant has an appeal before the administrative court.
Cost
The cost of this declaration depends on the legal form of the company.
For further information: Section 635 of the General Tax Code.