OPCO — Skills Operator Financing

Q: How do I know which OPCO my company belongs to?

Your OPCO is determined by your company's collective bargaining agreement, not by free choice. To identify it, enter your IDCC code or SIRET number on the official trouver-mon-opco.fr service. As Linguaphone is accredited by every OPCO, your affiliation does not restrict access to our training.

Q: How can my OPCO fund a Linguaphone language course?

The process runs in a few steps: Linguaphone issues a quote and a detailed programme, your company files a funding request with its OPCO before the course starts, the OPCO approves the funding, then training begins. Our team supports you at every stage, including the administrative paperwork.

Q: Does the OPCO fund 100% of the training?

The level of coverage depends on your industry sector, the scheme used and the funds available at the time of the request. Some sectors fund the full tuition cost through a collective scheme, others only a portion. Our funding engineering team helps you identify the most advantageous scheme and optimise the application.

Tax reform

OPCO VAT: what changes on 1 October 2026

Until now, your OPCO paid Linguaphone on your behalf. From 1 October 2026, most companies will pay themselves and then claim reimbursement. Your training budget does not change, your cash flow does.

Until 30 September 2026

Your OPCO pays Linguaphone

You advance nothing.

From 1 October 2026

Your company pays Linguaphone
Your OPCO reimburses Your company

You advance, then you get it back.

How many employees do you have?

Nothing changes

Your OPCO keeps paying Linguaphone directly. You advance nothing.

Your call

Subrogation is still available but no longer automatic: ask for it in your application.

You advance the funds

You pay Linguaphone, then your OPCO reimburses you. Your budget does not move, your cash flow does.

Click your OPCO for the detail. Not sure which one? trouver-mon-opco.fr

What about collective schemes?

There is no general rule, unlike apprenticeship contracts, which stay outside the scope of VAT at every OPCO. Where the OPCO buys the training itself it remains the payer, so the question does not arise. Three OPCOs say so explicitly, each for its own schemes: ATLAS for campusAtlas and cap compétence, OPCO EP for the POEC and its Sélexion catalogue, OCAPIAT for the training it purchases directly and its Magestic agreements until the end of 2026. The other six have said nothing so far. If your training runs through a collective scheme, ask your OPCO to confirm before committing the file.

See all eleven OPCOs at a glance

Official sources checked on 7 September 2026. Several arrangements are still flagged as under review by the OPCOs: check with yours before committing a file.

OPCO	Under 50	50 or more	Still covered	Documents, delay, date	Source
AKTO Hospitality, wholesale, air transport, cleaning, temporary work	Nothing changes	You advance	Actions funded entirely by the skills development plan for companies with fewer than 50 employees	Unpaid invoice + completion certificate No cut-off date published, but AKTO asks companies to allow for processing time so the funding decision is dated before 1 October.	E-invoicing and VAT
OPCO EP Local businesses: crafts, professional practices, retail	Nothing changes	You advance	Individual actions and the Sélexion catalogue, funded 100 % by the skills development plan for companies with fewer than 50 employees; POEC (collective pre-hire training scheme)	Already-paid invoice + completion certificate 15 days envisaged No cut-off date published, but OPCO EP asks companies to allow for processing time so the funding decision is dated before 1 October.	What changes for your funding requests
OCAPIAT Agriculture, fishing, food industry	Nothing changes	You advance	Skills development plan for companies with fewer than 50 employees; Training purchased directly by OCAPIAT; Magestic agreements signed for 2026, until 31 December 2026	Unpaid invoice + completion certificate 15 days envisaged OCAPIAT recommended filing funding requests before 1 September 2026 so they are processed under the current arrangement.	Tax reform: impact on companies
AFDAS Culture, media, communication, leisure, sport	Nothing changes	You advance	Skills development plan for companies with fewer than 50 employees; PCRH (HR advisory scheme), excluding voluntary funds	Unpaid invoice + completion certificate 20 days as things stand AFDAS recommends filing funding requests before 15 September 2026.	VAT reform applicable to OPCOs
Constructys Building, civil engineering, materials trade	You advance	You advance	Skills development plan for companies with fewer than 50 employees, from 2027 only; PCRH (HR advisory scheme)	Unpaid invoice + completion certificate 30 days maximum Constructys recommends filing funding requests before 15 September 2026.	Transitional arrangement from 1 October "Paying for training" infographic (PDF)
OPCO Mobilités Passenger and freight transport	Nothing changes	You advance	Skills development plan for companies with fewer than 50 employees	Unpaid invoice + completion certificate 15 days envisaged OPCO Mobilités recommends filing funding requests before 15 September 2026.	The OPCO VAT reform
ATLAS Insurance, banking, consulting, financial services	Your call	You advance	Skills development plan for companies with fewer than 50 employees, at the company’s request; campusAtlas and cap compétence par campusAtlas	Unpaid invoice + completion certificate 15 days envisaged ATLAS recommends filing funding requests before 15 September 2026.	What changes for funding your training
L'Opcommerce Retail and wholesale	Nothing changes	You advance	Skills development plan for companies with fewer than 50 employees, excluding co-funded actions; Diagnostic scheme	Unpaid invoice + completion certificate L'Opcommerce recommends filing funding requests before 30 September 2026.	E-invoicing and VAT applicable to OPCOs
OPCO 2i Industry	Your call	Your call	Subrogation available across the board, at the company’s choice, whatever its size	Already-paid invoice + completion certificate No cut-off date: the choice is made case by case when the funding request is filed.	Tax reform of continuing vocational training
OPCO Santé Private health, social and medico-social sector	Nothing changes	Nothing changes	Not applicable	Not applicable	Not applicable
Uniformation Social cohesion, non-profits, mutual insurers, social housing	Nothing changes	Nothing changes	Not applicable	Not applicable	Not applicable

What the reform does not touch

Our prices: still excluding tax, 20% VAT on top, as today.
OPCO Santé and Uniformation: arrangements unchanged.
Apprenticeship contracts: subrogation maintained, whatever your OPCO.
VAT-exempt providers, which we are not: exception still to be confirmed.

Unsure about a pending file? Write to us or call +33 1 40 89 98 14.

Our approach

A rich and innovative offer with close support.

Trust

Linguaphone has over a century of experience. We are France’s leading independent language training group, quality-certified. SMEs, large corporations, government agencies and France Travail place their trust in us.

Effectiveness

We deliver personalised training with content tailored to your employees’ needs throughout their course. Our trainers are native speakers or bilingual professionals with significant corporate experience.

Support

The trainer and a dedicated support team ensure your course runs smoothly. They help your employees become operational quickly — active, proactive and confident.

Flexibility

Whenever you want, wherever you want. Our digital tools enable you to train your employees while adapting to their schedules and constraints.

OPCO collective action partner

All our OPCO partnerships

ATLAS

Financial services and consulting

Learn more about ATLAS Detailed program

AKTO

Hospitality, Wholesale, Air Transport

Learn more about AKTO Detailed program

L'Opcommerce

Commerce

Learn more about L'Opcommerce Detailed program

OCAPIAT

Agriculture, fishing, food industry

Learn more about OCAPIAT Detailed program

OPCO Mobilités

Passenger and freight transport

Learn more about OPCO Mobilités Detailed program

How Linguaphone supports you

We define your needs with you.
We build the funding application and follow it through.
A dedicated line for your questions: +33 1 40 89 98 14.

FAQ

What is the OPCO VAT reform taking effect on 1 October 2026?

Until now, most OPCOs paid the training provider directly, VAT included: this is payment subrogation. From 1 October 2026, nine OPCOs out of eleven narrow that perimeter. In most cases the company now settles the provider's invoice, then its OPCO reimburses the amount excluding tax; the company reclaims the VAT on its own return. Subrogation is nonetheless maintained on certain schemes, mainly the skills development plan for companies with fewer than 50 employees. OPCO Santé and Uniformation are not affected, and apprenticeship contracts remain outside the scope of VAT.

Will the OPCO VAT reform make my training more expensive?

No, provided your company reclaims VAT. The final cost is identical: you pay €1,200 including VAT for a course priced at €1,000 excluding tax, your OPCO reimburses the €1,000 and you deduct the €200 of VAT on your own return. What changes is your cash flow, since you advance the full amount before being reimbursed. One exception: companies that do not reclaim VAT, or not in full, as is the case for many non-profits and for health and social care, banking and insurance. That €200 used to be paid by their OPCO; it now falls to them. If this applies to you, check it with your accountant before preparing your files.

How do I know which OPCO my company belongs to?

How can my OPCO fund a Linguaphone language course?

Does the OPCO fund 100% of the training?

Have a training project?

Our advisors can help

Contact us