Personal Services

Personal services (services à la personne) encompass 26 categories of activities performed at beneficiaries' homes to improve their daily lives. These include childcare, assistance for elderly or disabled persons, housekeeping, tutoring, gardening, IT support, and home meal delivery. To operate, you file a declaration with your regional DDETS (or DREETS) via the NOVA online platform.

Certain activities involving vulnerable people require a prior agrément from the prefecture: care for children under three, assistance for elderly dependents, and support for disabled persons. The declaration gives your clients access to a 50% tax credit and lets you issue CESU vouchers. You must comply with a national quality specification (cahier des charges) and submit annual activity reports.

Requirements and Qualifications

  • Mandatory authorization (agrément) : Required for certain activities (childcare under 3 years or disabled children, assistance for elderly or disabled persons, personal vehicle driving services) issued by the préfet.
  • Human and material resources : The professional must have the means to perform services and comply with the specifications set by the decree of October 1, 2018.
  • Professional qualifications : Staff must hold qualifications specified in the decree of October 1, 2018.
  • Criminal record : Directors and staff must not have convictions incompatible with the activity, especially for activities involving minors (verification in the automated national judicial file of sexual offenders).
  • Exclusive activity : For certain tax benefits, the professional must exclusively perform personal services within the same entity.

Application Procedure

  • Business registration : Registration in the craft register (RMA) or commercial register (RCS) depending on the activity type.
  • Authorization application (agrément) : Submitted to the département préfet electronically or by registered mail. The file includes RCS/RMA extract, bylaws, service quality elements, client information model, and subcontractor list. Silence from the préfet after 3 months constitutes acceptance.
  • Optional registration (déclaration) : Made to the Dirrecte via NOVA application or standard form to access tax benefits. Receipt issued within 8 days if file is complete.
  • Validity period : Authorization valid for 5 years, must be renewed 3 months before expiry. Registration has national scope with no time limit.
  • Activity reports : Quarterly statements and annual report submitted to préfet electronically.

Invoicing and Tax Certificate Obligations

  • Mandatory invoice information : Provider name and address, registration/authorization number and date, beneficiary identity, service description, amount paid, staff identification, hourly rates including tax or fixed price, time spent, travel expenses.
  • VAT : When applicable, prices include VAT (reduced rate possible under articles 279 or 278-0 bis of the General Tax Code).
  • Annual tax certificate : Registered professionals must provide before March 31 of year N+1 a certificate allowing clients to claim tax credit (article 199 sexdecies CGI). Cash payments do not qualify for certificates.
  • Prepaid CESU : Certificate must specify that only amounts personally funded by the client qualify for tax benefits.
  • Logo : Registered professionals must display the official logo on commercial materials.