Since October 1, 2026, the rules governing vocational training finance have changed for all French companies, including those on La Réunion island. The tax administration has ended the VAT exemption that operators of competences (OPCOs) had enjoyed since 2007, effectively eliminating payment subrogation. In practice, companies must now pay training providers directly upfront, then claim reimbursement from their OPCO. A shift that reshuffles the deck for the island's 55,000 businesses — the vast majority of which are micro-enterprises and SMEs.
The End of a Nineteen-Year Regime
Until September 30, 2026, OPCOs settled training invoices directly with providers on behalf of companies. This subrogation mechanism simplified administrative management but came with a downside: OPCOs often conditioned their intervention on compliance with their approved partner lists, effectively imposing their own networks. That constraint disappears with the reform.
"The OPCO loses its prescriptive role," note several employment law specialists. HR departments and training managers gain autonomy: they can now select providers based on quality, measurable results and pedagogical relevance — free from catalog constraints.
A Cash Flow Gap to Plan For Right Now
In concrete terms, the new framework requires companies to advance training costs before being reimbursed by the OPCO. For a Réunion SME with ten employees spending 5,000 to 10,000 euros annually on training, this delay can squeeze cash flow, particularly during periods of social contributions or VAT deadlines.
Accounting and HR teams must adapt their internal processes before the end of October to avoid reimbursement delays or non-compliance. Experts recommend planning reimbursement requests in advance and negotiating payment terms with training providers.
Other Changes From October 1st
The OPCO reform is part of a broader set of measures taking effect simultaneously. The mandatory professional development interview now moves to a four-year cycle — down from two — unless a sectoral agreement provides otherwise. Previous agreements with different periodicities cease to apply, requiring renegotiation in some industries.
Additionally, the July 6, 2026 decree imposes a new standard lease contract for primary residences from October 1st. Property investors and non-professional furnished rental (LMNP) landlords in La Réunion must use the new model for any lease signed or renewed from that date.
Why It Matters
Vocational training is a key competitiveness lever for Réunion businesses in a labour market marked by persistently high unemployment. The newfound freedom from OPCO gatekeeping is a real opportunity — provided companies quickly adapt their internal processes. Those who act early will gain better control over their training spend; those who wait risk unexpected cash flow gaps heading into Q4.