Within 3 months, then every year
The activity declaration number and the yearly BPF
Declare your activity within 3 months of the first training agreement or contract signed; its number (NDA) then appears on your agreements, quotes, invoices and contracts. Every year, the teaching and financial report (BPF) keeps it valid. The attendance sheet carries that number, and the Excel file adds up the hours per trainee for the BPF.
Source: Entreprendre.Service-Public.frSince 1 November 2026
Qualiopi does not mention attendance sheets: funders do
The decree of 1 August 2026 sets 7 criteria and 33 indicators for Qualiopi, France’s quality certification for training providers. The text does not mention attendance sheets: they are the proof of completion that funders ask for, and signing per half-day is their practice, not a written obligation. For distance modules, indicator 19 asks for proof that they are actually followed: the sheet provides the “À distance” box and the connection observations.
Source: LégifranceArticles L6353-3 to L6353-6
Self-funded trainees: 10 days to withdraw
The contract is signed before final enrolment and before any payment. The trainee has 10 days to withdraw by registered letter; nothing is collected before that period ends, then 30% of the price at most, with the rest spread out. The attendance sheet keeps the record of the hours actually attended that you then invoice.
Source: LégifranceHome tutoring
The immediate advance needs compatible software
To offer families the immediate advance of their tax credit, your business must be declared or approved for personal services, up to date with its social and tax obligations, free of any undeclared-work offence for 5 years, and use software compatible with the API Tiers de prestation of the Urssaf, the French social contributions agency. The weekly register does not make the advance, but its hours are used to invoice the month and prepare the yearly tax certificate.
Source: Sénat