Subcontracting training to a provider based abroad: NDA, Qualiopi, VAT

An expert you cannot find in France, a course taught in a foreign language, a module delivered by video call from Lisbon or Montreal: French training organisations increasingly work with providers based abroad. The arrangement is perfectly possible — but it combines the rules on training subcontracting with those on international services. Here is what to lock down before signing.

Distance changes nothing about the subcontracting regime

First reflex: a foreign subcontractor is still a subcontractor. You, the certified prime contractor, carry the quality responsibility towards your funders and your certification body. Indicator 27 of the framework contains no geographical exception: you must show that you select external trainers against defined criteria, that the relationship is contractualised and that you evaluate their work — whether the trainer is in Lyon or Barcelona.

Management research sheds light on this point: a study by Poppo and Zenger published in 2002 in the Strategic Management Journal (see the study) shows that, for outsourced services, well-specified formal contracts and relational governance (trust, regular communication) work as complements, not substitutes. At a distance, both levers become vital: a detailed contract AND regular check-ins.

The NDA: no territorial exception in the legislation

Article L. 6351-1 of the Labour Code requires the activity declaration from “any person who delivers” training, from the first contract onwards — the provision does not distinguish according to where the provider is established. A foreign organisation that wants to work durably with French training providers, obtain certification or access public funding therefore has every interest in filing its declaration of activity in France; it is also the condition for obtaining its own VAT exemption certificate.

On the prime contractor’s side, prudence dictates treating this exactly as you would with a French subcontractor: ask for the NDA (registered activity number), or failing that get the provider’s declarative situation confirmed in writing. The exact filing arrangements for a structure with no establishment in France (competent authority, representative) should be checked with the DREETS: do not settle for a verbal assurance.

Qualiopi from abroad: possible — and sometimes mandatory

Being based outside France does not prevent certification. France Compétences states, in its international FAQ, that where the organisation has no premises in France, the certification body and the representative in France agree on the audit location. A foreign organisation can therefore obtain Qualiopi certification under conditions close to those applying to a French one.

When does it become mandatory? On the CPF (personal training account), since 1 April 2024 (Decree no. 2023-1350): a subcontractor performing all or part of a CPF-funded course must hold the certification, and Articles R. 6333-6-2 to R. 6333-6-4 of the Labour Code contain no territorial exception. The waiver reserved for micro-entrepreneurs refers to the French micro-social regime: in practice it appears out of reach for a provider not established in France — in other words, on the CPF, require certification from your foreign subcontractor exactly as you would from a French one. The same goes for the ban on cascade subcontracting: your foreign subcontractor cannot re-subcontract the CPF course you entrust to it.

VAT: the reverse-charge mechanism

This is the most technical part of the arrangement. For a B2B service, the place of taxation is where the customer is established (Article 259, 1° of the French Tax Code): your foreign subcontractor’s service is taxable in France, and it is you, the French organisation, who account for the VAT under the reverse charge (Article 283, 2) when the supplier is not established in France. In practice: you receive an invoice without foreign VAT, and you declare the French VAT yourself.

What about the training exemption? It is conditional on the tax exemption certificate issued to providers declared in France. A foreign subcontractor with no NDA and no certificate cannot claim it: the reverse-charged service remains, in principle, within the scope of the tax. If your own activity is exempt, that reverse-charged VAT can become a dry cost (it is then not deductible) — a parameter to factor into price negotiations, and to validate systematically with your accountant, since every situation (EU or non-EU, exact nature of the service, supplier’s status) has its subtleties.

Contract, time zones and quality control: the vigilance points

The written contract remains the backbone, with a few clauses reinforced by distance:

• Governing law and contract language: stipulate French law and a French version prevailing — your funders and your auditor work in French.
• Evidence documents: attendance sheets or connection logs, evaluations, materials — specify who produces them, in what format and by when. At audit time, an attendance record in untranslated Portuguese makes a poor impression.
• Compliance with the framework: your subcontractor must apply your quality requirements; the reform of the framework published in August 2026 specifically strengthens the traceability of that compliance in subcontracting agreements.
• Data protection: hosting and transfers of trainee data outside the EU need framing.

On the economic substance, no need for excessive alarm: the study by Amiti and Wei published in 2005 in Economic Policy (see the study) showed that international outsourcing of services remained modest in scale, with no demonstrated net negative effect on employment in client countries. The issue is not avoiding international work, but contractualising it properly.

The costly mistakes

• Paying a foreign “trainer” as a mere technical supplier to sidestep training law: if the service is a training course, the subcontracting regime applies.
• Accepting an invoice with foreign VAT instead of applying the reverse charge: potential double penalty (non-recoverable foreign VAT plus a French reassessment).
• Entrusting a CPF course to an uncertified foreign subcontractor: the risk falls on your EDOF listing, not on them.
• No usable evidence in French when the surveillance audit comes around.

Take action

Before signing with a foreign provider, straighten out your selection process and your contracts: the complete Qualiopi certification guide sums up what the framework expects of you on subcontracting. The Complete Kit Certif includes the subcontracting agreement template and the trainer file framework to adapt — two documents that save several days on this kind of arrangement.