Yes, an AI training course can be funded by your OPCO, like any other training activity, if three conditions are met: your company has fewer than 50 employees (or your sector has provided funds for larger ones), the training organisation is Qualiopi certified, and the funding application is submitted on time, according to your OPCO's criteria. This guide reviews the rules in force in November 2026, including what has changed this year: OPCO VAT reform, new CPF ceilings, abolished schemes.
Guide updated on 3rd November 2026. Official sources are listed at the end of the article.
Key takeaways
The OPCO's legal funds finance training for companies with fewer than 50 employees. Beyond that, only sector-specific (conventional) funds or voluntary company payments.
The training organisation must be Qualiopi certified: this has been mandatory since 1st January 2022 for all public or mutualised funding.
Your OPCO depends on your collective agreement (IDCC code), not your NAF code. France compétences' official tool finds it from the IDCC or SIRET.
Since 1st October 2026, most OPCOs are subject to VAT. With OPCO EP, for example, the company pays the organisation and is reimbursed the ex-VAT amount.
Atlas (banking, insurance, consulting, digital) funds 100% of the educational cost of AI modules for companies with fewer than 50 employees: this is the IA-tlas plan, open until 15th December 2026.
The CPF only funds certifying training courses (RNCP or RS). Since 26th February 2026, it is capped at €1,500 for an RS certification, and a contribution of €150 remains payable by the employee, unless co-funded by the employer or the OPCO.
The FNE-Formation, Pro-A and the training tax credit for directors are no longer available in 2026.
Companies with fewer than 50 employees. The Labour Code (article L6332-1-3) mandates OPCOs to fund skills development activities for companies with fewer than 50 employees. These legal funds can cover educational costs, trainee remuneration and ancillary expenses, according to the priorities set by the board of directors of each OPCO (article L6332-17).
Companies with 50 employees and more. Training is generally funded by their own budget. However, the OPCO may fund activities from conventional funds, if a sector agreement provides for it, or manage voluntary payments that the company entrusts to it (article L6332-1-2). Ask your OPCO if your sector has such funds.
Directors. An employed director is subject to the same schemes as other employees. A non-salaried director (majority manager, self-employed worker) depends on a training insurance fund: see below.
The condition on the organisation's side: Qualiopi certification
Article L6316-1 of the Labour Code, from the «Professional Future» law of 5th September 2018, reserves funds from OPCOs, CPF, the State, regions, France Travail and Agefiph for certified organisations. This obligation has applied since 1st January 2022. Before signing, check three points on the certificate: the «training activities» category, the period of validity, and the organisation's activity declaration number. The national quality framework was revised by a decree of 1st August 2026, which came into force on 1st November 2026.
Training provided by a non-certified organisation remains possible, but it will be entirely at the company's expense.
Find your OPCO
Affiliation is determined by the company's collective agreement, identified by its four-digit IDCC code, which generally appears on payslips, or failing that, by the main activity. The official tool
quel-est-mon-opco.francecompetences.fr finds it from the IDCC or SIRET. There are 11 OPCOs in 2026:
The 11 OPCOs and their sectors in 2026| OPCO | Covered sectors |
|---|
| Afdas | Culture, media, leisure, sport |
|---|
| Akto | Labour-intensive companies (services) |
|---|
| Atlas | Financial and consulting services (banking, insurance, design offices, digital…) |
|---|
| Constructys | Construction |
|---|
| Ocapiat | Agriculture, fishing, agri-food |
|---|
| OPCO 2i | Inter-industrial |
|---|
| OPCO EP | Craft trades, liberal professions, local services |
|---|
| OPCO Mobilités | Transport, travel, distribution |
|---|
| OPCO Santé | Health |
|---|
| L'Opcommerce | Commerce |
|---|
| Uniformation | Social cohesion |
|---|
How much does the OPCO cover?
There is no national scale. Each OPCO, sector by sector, publishes its funding criteria: hourly cap, annual cap per company or per employee, priority themes, submission deadlines. These criteria are reviewed annually, and the budgets are limited: by the end of the year, some sectors have already committed all their budget. Consult the 'funding criteria' page of your OPCO and your sector before building your plan.
Verified example: Atlas's IA-tlas plan. Atlas, the OPCO for financial services and consulting, finances 100% of the educational cost of AI training modules for companies with fewer than 50 employees in the sectors it covers, excluding legal and regulated professions, within the limit of available funds. The modules are listed in the campusAtlas catalogues. Applications are open from 1 July to 15 December 2026, for training completed before 31 December 2026.
What the OPCO does not fund. The OPCO funds a training action (programme, objectives, duration, evaluation), not a subscription to ChatGPT, Claude or Copilot, nor a consulting or deployment mission. If your project combines training and support, ask the organisation to distinguish between the two in its quote.
What has changed since 1st October 2026: the OPCO VAT
OPCOs became subject to VAT on 1 October 2026, following a postponement announced by the 11 OPCOs in December 2025. OPCO Santé and Uniformation retained their exemption and are not affected.
Practical consequence at OPCO EP: reimbursement to the company replaces payment subrogation depending on the funding mobilised. The company pays the invoice including all taxes to the training organisation, then OPCO EP reimburses the amount excluding taxes, within the limits of the coverage conditions; VAT is recoverable if the company's tax regime allows it. Applications validated by 30 September 2026 at the latest remain under the old regime, and the criteria and caps are unchanged. Each OPCO organises its own process: plan for cash flow and ask your OPCO if subrogation still exists.
The steps for the funding application
1. Identify your OPCO and read its 2026 criteria for your sector: caps, priority themes, submission deadline.
2. Obtain the organisation's documents: quote, detailed programme (objectives, prerequisites, duration, evaluation methods), training agreement, and verify its Qualiopi certificate.
3. Submit the application on your OPCO's online portal before the start of the training, within the deadline it requests, and await its written agreement, which specifies the amount covered. Some schemes accept later submissions: only rely on this if your OPCO's rules explicitly provide for it.
4. Attend the training: attendance sheets for each session, certificate of completion for each participant, certificate of achievement issued by the organisation.
5. Obtain reimbursement based on the certificate of achievement and the organisation's invoice, or let the organisation invoice the OPCO directly if your OPCO still practices subrogation.
Other possible funding options in 2026
The CPF. It only funds training leading to a certification listed in the RNCP or the specific register (RS). Since 26 February 2026, a holder can only use €1,500 from their account for an RS certification; RNCP certifications are not capped. Since 2 April 2026, the holder's flat-rate contribution is €150; it is not due if the employer tops up the account or if the training is co-funded by the OPCO.
Non-salaried executives. They depend on a training insurance fund: AGEFICE for trade, industry and services, FIF PL for liberal professions, FAFCEA for artisans, FAF PM for doctors, VIVEA for farmers. For 2026, AGEFICE grants an annual allocation of €3,000 per executive whose training contribution reaches at least €7, requires a Qualiopi-certified organisation and excludes consulting, coaching and training courses lasting less than three hours. FIF PL sets its criteria profession by profession: in 2026, that for lawyers explicitly cites artificial intelligence among the covered themes.
The retraining period. Effective 1 February 2026, it replaces Pro-A and collective Transitions. It targets RNCP certifications, CQP, or blocks of skills, and is therefore rarely suitable for short AI training.
Bpifrance's Data AI Diagnostic. As part of the 'Dare to AI' plan, this 8-day diagnostic, invoiced at €10,000 excluding VAT, is covered at 40% for SMEs and mid-sized companies with 10 to 2,000 employees. It is a consulting support, not training, but it helps decide which teams to train first. Our
impact-oriented audit method for the Data AI Diagnostic details its process.
What no longer exists in 2026
Many online guides still cite these schemes. They are no longer available for a new project:
The FNE-Formation: no longer available since 31 December 2024, and no new commitments are planned.
The Pro-A: replaced by the retraining period on 1 February 2026.
The training tax credit for executives: abolished by the 2026 Finance Act; it no longer applied to expenses incurred since 1 January 2025.
A 'mandatory AI training' imposed by the AI Act: Article 4 of the European regulation requires companies that provide or use AI systems to develop their teams' AI proficiency, but the European Commission clarifies that it does not impose mandatory training or certificates.
The errors that cause a refusal for funding
Submitting the application after the start of the training, when your OPCO requires prior submission.
Choosing a non-Qualiopi certified organisation, or one whose certificate does not cover the 'training actions' category.
Searching for your OPCO using the NAF code instead of the collective agreement.
Waiting until the end of the year, when the sector's budgets are exhausted.
Presenting a vague programme, without objectives, duration or evaluation methods, or a consulting assignment disguised as training.
Galadrim is a Qualiopi-certified training organisation for training actions (ICPF certificate n° QUA010284, valid until 14 October 2029). After an initial exchange, we send the quote, the detailed programme and the training agreement within 24 hours, i.e., all the documents for your funding application, and we help you identify your OPCO. Discover
our AI training offering, the
details on OPCO funding, or
speak to a trainer.
Sources
About the author: Arnaud Albalat is the CTO of Galadrim, a French tech & AI agency based in Paris (HQ), Nantes and Lyon, with a presence in Spain, Switzerland and the United Kingdom. Since 2017, he has supported SMEs, ETIs and large corporations in their artificial intelligence projects, and trains their teams in generative AI and agents, with clients such as OGF, SNCF and Maison Sichel.
Arnaud Albalat's LinkedIn.
