Declaration, approval and authorisation of personal services (SAP)
Layered: declaration is optional but essential for customers' tax advantages; approval or authorisation is mandatory to serve vulnerable audiences.
Issued by: The DREETS (declaration and approval) and departmental councils (authorisation for vulnerable audiences)
Home-service businesses: cleaning, gardening, tutoring, childcare, support for elderly or disabled people.
What this scheme covers
- C.1SAP declaration: the condition for customers' tax credit and reduced VAT, subject to exclusive activity.
- C.2Approval (notably childcare under three), issued by the DREETS for five years after quality checks.
- C.3Departmental authorisation for home help to elderly and disabled people, with a national specification.
The link with Qualiopi
A separate regime from vocational training — except that tutoring and home lessons remain personal services, not training: a business moving into funded training (CPF, OPCO) changes framework and then falls under Qualiopi.
The process, summarised
- 1.Identify your regime: simple declaration, approval (listed audiences and activities) or departmental authorisation.
- 2.File the applications through the national SAP platform (NOVA), with the required documents.
- 3.Meet the ongoing duties: exclusive activity where applicable, quarterly and annual statistics, the approval specification.
FAQ — Personal services (SAP)
+Is SAP declaration mandatory?
Not to operate, yes in practice to compete: without it, customers lose the 50% tax credit — decisive in this market.
+What is the difference between approval and authorisation?
Approval (State, DREETS, five years) notably covers young-childcare; authorisation (departmental council) governs provider-mode home help for elderly and disabled people. The scopes are set by the labour and social-action codes.
+Does tutoring fall under Qualiopi?
Not while it is a family-paid personal service (SAP tax credit). Qualiopi only comes into play for vocational-training actions drawing dedicated funds.
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