Pedagogical and financial report (BPF) 2026: who, when, how

Every provider holding a training activity declaration (déclaration d'activité) must send, each year before April 30, a pedagogical and financial report (bilan pédagogique et financier, BPF) covering the activity of its last financial year. Filing is done online on the Mon Activité Formation service. Without a BPF, or with a BPF showing no activity, the activity declaration lapses.

Who must file a BPF

The obligation applies to anyone carrying out actions within the scope of vocational training as defined by article L6313-1 of the French Labour Code: training actions, skills assessments (bilans de compétences), actions enabling the validation of prior experience (VAE) and apprenticeship training actions. Article L6352-11 requires these providers to send each year to the administrative authority a document showing the use of the sums received and setting out a pedagogical and financial report on their activity.

In practice, the obligation follows the activity declaration. As soon as you hold an activity declaration number, you must send a BPF every year, whatever your size: training organization, apprentice training centre (CFA), skills assessment firm or independent trainer.

When to send it

Article R6352-23 sets the deadline: the declared provider sends its BPF to the regional prefect, and to the ministry in charge of vocational training when it uses the online service, before April 30 of each year. For a financial year ending on December 31, 2026, the BPF must therefore be sent before April 30, 2027.

The report covers the activities carried out during the financial year (article R6352-22). The Ministry of Labour specifies that this is the last closed financial year. If your financial year does not match the calendar year, use the dates of your financial year, not those of the calendar year.

What the BPF contains

Article R6352-22 lists five categories of information:

• the training activities carried out during the financial year;
• the number of trainees and apprentices received;
• the number of training hours attended by trainees and apprentices, and the number of hours delivered, by type, level, field and duration of training;
• the breakdown of funds received by type and the amount of invoices issued;
• the accounting data relating to vocational training services.

The BPF therefore combines a financial part and a pedagogical part (learners, hours, subject areas). In addition, at the request of the inspection services, you must produce the balance sheet, the income statement and the notes of the last closed financial year (article L6352-11). The regional prefect may also ask you for the list of services delivered or to be delivered (article R6352-24).

How to file it on Mon Activité Formation

The "Mon Activité Formation" (MAF) online service was created by article R6351-13 of the French Labour Code. It is used both to file the activity declaration and to send the BPF. It is the normal filing channel: the paper form (Cerfa no. 10443) is accepted only when the online service cannot be accessed, according to Service Public Entreprendre.

To prepare the entry, gather the following before logging in:

1. your annual accounts for the financial year concerned, to break down training income by origin;
2. the list of your training invoices for the year;
3. your attendance sheets or connection logs, to count trainees and hours attended;
4. the breakdown of your actions by subject area and by type (training, skills assessment, VAE, apprenticeship).

The official BPF notice, published by the Ministry of Labour, details each section. Keep a copy of the report sent and of the documents supporting the figures declared.

What happens if you do not file it

The consequence is set by article L6351-6: the activity declaration lapses when the BPF has not been sent to the administrative authority, or when it shows no training activity. According to the Ministry of Labour, the organization must then file a new activity declaration.

Other effects follow from a failure to send it:

• the public list of declared organizations includes only those that are up to date with their obligation to send the BPF (article L6351-7-1);
• listing on the personal training account (CPF) platform requires proof of compliance with the obligation of article L6352-11, and the Caisse des dépôts et consignations delists the provider when the conditions are no longer met (article L6323-9-1).

The BPF is also the basis for inspections: the services examined for a possible cancellation of the registration are those corresponding to the income shown in the last BPF sent (article R6351-9). Approximate figures can therefore expose you during an inspection.

BPF, activity declaration and Qualiopi

The BPF, the activity declaration and the Qualiopi certification are three separate but linked obligations. The activity declaration gives you a registration number; the BPF keeps it in force; Qualiopi, required by article L6316-1 to access funding from skills operators (OPCO), the State, the regions, the Caisse des dépôts et consignations, France Travail and Agefiph, attests to the quality of your processes.

The last two meet in the conditions for listing on the CPF platform: article L6323-9-1 requires both compliance with the obligation to send the BPF and holding the necessary certifications, including Qualiopi.

It is wise to ensure consistency between the BPF figures (trainees, hours, income) and the data you track for Qualiopi, such as the number of people trained or outcome indicators. A significant gap between these sources is difficult to justify during an audit or an inspection.

Finally, any change to the activity declaration requires an amending declaration within thirty days, and a cessation of activity requires a declaration within the same period (article R6351-8). Keeping this information up to date avoids inconsistencies at BPF time.

Key takeaways

• Every provider holding an activity declaration sends a BPF each year, even with limited activity.
• The deadline is before April 30 of each year (article R6352-23).
• The BPF covers the last closed financial year and combines pedagogical and financial data (article R6352-22).
• Filing is done on Mon Activité Formation; the paper form is accepted only when access is impossible.
• A BPF not sent, or showing no activity, makes the activity declaration lapse (article L6351-6).
• Compliance with the obligation is also a condition for listing on the CPF platform.

Sources

• French Labour Code, article L6352-11 (obligation to send the BPF)
• French Labour Code, article R6352-22 (content of the BPF)
• French Labour Code, article R6352-23 (April 30 deadline)
• French Labour Code, article R6352-24 (list of services)
• French Labour Code, article R6351-13 (Mon Activité Formation online service)
• French Labour Code, article L6351-6 (lapse of the declaration)
• French Labour Code, article L6351-7-1 (public list of organizations)
• French Labour Code, article L6323-9-1 (CPF listing)
• French Labour Code, article R6351-9 (inspection and BPF income)
• French Labour Code, article R6351-8 (amending declaration)
• French Labour Code, article L6316-1 (quality certification)
• French Ministry of Labour, training organizations: administrative formalities
• Service Public Entreprendre, filing the pedagogical and financial report
• Service Public Entreprendre, Mon Activité Formation

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The BPF is one of the recurring administrative obligations of a training organization, along with keeping the activity declaration up to date and tracking Qualiopi evidence. Mentivis can take over the administrative management of your organization, including the preparation and filing of the BPF. See training organization management outsourcing

Read also: How to register your professional training activity · How to obtain the Qualiopi certification · How to create a CPF-eligible training program.