Personal services — registration, approval and the tax advantage
Personal services cover twenty-six occupations that must be carried out AT THE HOME of the people being helped. Registration is OPTIONAL but recommended: it is what lets the organisation obtain tax advantages and pass them on to its clients, and it covers every occupation in the sector. Approval, by contrast, is compulsory for certain activities only — two where the organisation employs the worker, five where the client does —, all concerned with caring for and accompanying children under 3 and disabled children under 18. Registration and approval both go through the same online service, Nova. The price of the tax advantage is demanding: the exclusive activity condition commits the organisation to devoting itself EXCLUSIVELY to personal services.
Up to date for 2026 — verified on September 11, 2026Official procedure, no printed formGuide: about 35 min
Deadlines
- Before promising a client a tax advantage
- It is registration that lets the organisation obtain tax advantages and pass them on to its clients: without it, there is no advantage to announce.
- Quarterly activity statements and annual statistical return
- Organisations exempt from the exclusive activity condition since 1 January 2025 must report there their main and ancillary turnover as well as their headcount.
- Ancillary turnover for the previous calendar year
- The exemption requires ancillary turnover of no more than 30% of total turnover for the previous calendar year.
Documents to prepare
- A list of your activities, checked against the twenty-six personal services occupations
- The mode of working chosen: provider or agency, which settles who is the employer
- Main and ancillary turnover for the previous calendar year, for the exemption
- Separate accounts for personal services work, if you rely on the exemption
- Headcount, to be reported in the annual statistical return and quarterly statements
- An account on the Nova online service, for registration as well as approval
No form is attached to this procedure: the link leads to the official page that describes it.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- Organisations carrying out one of the twenty-six personal services occupations at the home of the people being helped
- Micro-entrepreneurs and small businesses in the sector, which since 1 January 2025 may be exempt from the exclusive activity condition on conditions
- Organisations working in provider mode, employing their workers and invoicing the client for the service
- Organisations working in agency mode, selecting the worker, with the private client becoming the employer
- Organisations caring for or accompanying children under 3 or disabled children under 18, for which approval is compulsory
Worked example
Example: Domicile Plus, a micro-business doing cleaning and light gardening
Domicile Plus works at private homes on household cleaning, domestic work and light gardening — three of the twenty-six occupations, none of which requires approval. So that its clients obtain the tax advantage, the business registers through the Nova online service. It then commits to the exclusive activity condition: it cannot do cleaning for private individuals as a personal service AND cleaning work in a hospital, nor for private individuals outside the scheme — that would call for a separate company. Being under the micro-business tax regime, however, it falls within the exemption opened on 1 January 2025: it may keep an ancillary activity, on three conditions — ancillary turnover of no more than 30% of the previous calendar year's total, separate accounts for the personal services work, and reporting its main and ancillary turnover and its headcount in the annual statistical return and the quarterly activity statements. Finally it downloads the sector logo from its Nova account and puts it on its quotes, invoices and advertising.
How to fill it in, step by step
- Check that your activity is among the twenty-six personal services occupations, and that it is carried out at the home of the people being helped.
- Settle your mode of working: in provider mode you employ the worker and invoice the client, who has nothing to do; in agency mode you select the worker but the client becomes the employer, bound to you by a mandate contract.
- Check whether approval is compulsory: two activities in provider mode — home care for children under 3 and disabled children under 18, and accompanying those same children — and five in agency mode.
- Take the measure of the exclusive activity condition: you commit to devoting yourself exclusively to one or more personal services activities, without carrying out the same activities for businesses or for private individuals outside the scheme.
- Check whether you fall within the exemption opened on 1 January 2025: being under the micro-business tax regime, or employing fewer than 11 people while mainly carrying out personal services.
- If you fall within the exemption, meet its three conditions: ancillary turnover of no more than 30% of the previous calendar year's total, separate accounts for the personal services work, and reporting of main and ancillary turnover and headcount in the annual statistical return and quarterly activity statements.
- If you offer transport or delivery away from the home, fold them into an OVERALL offer of services that includes an activity carried out at the home.
- Register your declaration — or your application for approval — through the Nova online service.
- Download the sector logo free of charge from your Nova account and put it on all your commercial materials: quotes, invoices, advertising in particular.
The form, line by line
- Provider mode
- The organisation offers one of its employees, invoices the client for the service and remains the employer. The private client has nothing to do: no employment contract, no filing, no contributions to pay directly.
- Agency mode
- The organisation selects the worker, but it is the CLIENT who becomes the employer, bound to the organisation by a mandate contract, and who takes on all an employer's responsibilities.
- Exclusive activity condition
- The commitment to devote oneself exclusively to personal services. Carrying out the same activities for businesses calls for a separate company.
- Exemption opened on 1 January 2025
- Reserved for businesses under the micro-business tax regime, or employing fewer than 11 people while mainly carrying out personal services — and subject to three cumulative conditions.
- Overall offer of services
- Transport and delivery carried out away from the home, but from or towards it, only count where they form part of an offer including an activity carried out AT the home.
- Sector logo
- Every organisation must hold it and put it on its commercial materials — quotes, invoices, advertising. It is downloaded free of charge from the Nova account.
Good to know
- Registration is OPTIONAL: it does not authorise you to trade, it opens the tax advantage, for the organisation as well as for its clients.
- Approval, by contrast, is compulsory for the activities it covers, and the list differs with the mode of working — two activities in provider mode, five in agency mode.
- In some cases, authorisation from the departmental council is also needed.
- Certain types of organisation are automatically exempt from the exclusive activity condition; the list appears in the labour code.
- The exemption opened on 1 January 2025 applies ONLY to personal services activities: it does not extend the tax advantage to the rest.
- The twenty-six occupations run from household cleaning to home tutoring, from home IT support to remote assistance, by way of care and walks for pets belonging to dependent people.
- The Nova account also serves for monitoring: quarterly activity statements and the annual statistical return are filed there.
Common mistakes
- Promising clients a tax advantage without being registered: registration is what opens it.
- Assuming registration authorises you to trade: it is optional and is not an approval.
- Confusing the approval lists: two activities require it in provider mode, five in agency mode.
- Mixing private clients and businesses under the same structure: carrying out the same activities for businesses calls for a separate company.
- Working away from the home outside an overall offer: transport and delivery only count where they form part of an offer including an activity carried out at the home.
- Assuming exemption from the exclusive activity condition without meeting the three conditions: the 30% threshold, separate accounts, and reporting of turnover and headcount.
- Leaving the sector logo off quotes, invoices and advertising, when it can be downloaded free of charge from the Nova account.
- Confusing provider mode with agency mode: in the latter it is the CLIENT who is the employer and bears all the responsibilities.
Frequently asked questions
Is registration compulsory?
No, it is optional but recommended: it lets the organisation obtain tax advantages and pass them on to its clients, and it covers every occupation in the sector.
Which activities require approval?
In provider mode, two: home care for children under 3 and disabled children under 18, and accompanying those same children. In agency mode, five activities are covered.
What is the exclusive activity condition?
The commitment to devote oneself exclusively to one or more personal services activities. An organisation cannot do cleaning for elderly people as a personal service and, at the same time, cleaning work in a hospital.
Can a micro-business be exempt?
Since 1 January 2025, yes, on conditions: being under the micro-business tax regime, or employing fewer than 11 people while mainly carrying out personal services — then keeping ancillary turnover at no more than 30% of the previous year's total, keeping separate accounts, and reporting turnover and headcount.
Where is the declaration made?
Through the Nova online service, which serves for both registration and applications for approval.
Must a logo be displayed?
Yes. Every organisation must hold the sector logo and put it on all its commercial materials — quotes, invoices, advertising in particular. It is downloaded free of charge from the Nova account.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- entreprendre.service-public.gouv.fr — Personal services organisation: registration, approval or authorisation (checked 1 January 2025): work carried out at the home of the people helped, list of the twenty-six occupations of which five require approval, possible authorisation from departmental councils, compulsory sector logo on commercial materials downloadable from the Nova account, provider and agency modes and their effect on who is the employer, the optional nature of registration and the tax advantages it opens, the exclusive activity condition and its illustration, automatic exemptions provided by the labour code and the exemption opened on 1 January 2025 with its three conditions (30% of the previous calendar year's turnover, separate accounts, reporting of turnover and headcount in the annual statistical return and quarterly statements), the overall offer of services for transport and delivery, registration through the Nova online service, and the lists of activities requiring approval in provider and agency modes — September 11, 2026
- entreprendre.service-public.gouv.fr — Compulsory quote: activities covered: light gardening and small odd jobs are among the twenty-six personal services occupations, while certain building work separately triggers the duty to give a prior quote — two regimes that can overlap on the same job — September 11, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.