To provide evidence of fiscal regularity and due diligence in a public procurement

Verified 15 December 2023 - Legal and Administrative Information Directorate (Prime Minister)

A company wishing to apply for a public contract must prove that it is up to date with its tax and social security obligations. To do this, it must provide a certificate of tax regularity and a certificate of vigilance to the public purchaser. Otherwise, his offer may be rejected.

The certificates of fiscal regularity and vigilance enable the company applying for a public contract to prove that it is in good standing as regards its fiscal and social situation.

It must submit these documents when the contract is awarded.

If the company cannot produce such certificates, its application for the public contract shall be inadmissible. It is eliminated from the public market.

Certificate of fiscal regularity 

The certificate of tax regularity certifies that the applicant company is in good standing with respect to its reporting and payment obligations:

  • VAT
  • Business tax (SI) or income tax (IR)
  • Social security contributions.

It can be obtained throughout the year.

In practice, it indicates the company's situation on the last day of the month preceding the application for the certificate to be issued.

Attestation of vigilance

The certificate of vigilance issued by the Urssaf certifies that the company is in good standing when it is in one of the following situations:

  • She paid her contributions on the date they were due
  • She signed up for a clearance plan assessments and contributions and it is following that plan
  • It has paid its contributions and contributions, but is not up to date in the payment of surcharges and penalties.
  • It did not pay its contributions but disputes the amount by legal action

Where the public contract is greater than or equal to €5,000 excluding taxes, the company must provide this certificate of vigilance every 6 months until completion of the contract. In the case of renewal of the certificate, the application must be made less than 6 months after receipt of the previous certificate.

The tax regularity certificate is obtained in different ways depending on the situation of the company.

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General case

The procedure for obtaining a certificate of tax regularity depends on the tax system of the company.

Business tax (IS)

The certificate of tax regularity can be obtained from the business' professional tax account.

Online tax account for professionals (EFI mode)

Income tax (IR)

The following form No. 3666-SD of tax regularity must be completed:

Certificate of fiscal regularity

Copy 1 is to be sent to the company Taxation Service (SIE) and copy 3 to the Personal Taxation Service.

Who shall I contact

Company Creation in Current Year

The certificate of tax regularity is obtained via the form 3666-SD proof of tax regularity.

Certificate of fiscal regularity

When the company is subject to business tax (SI), copy 1 is sent to the company Tax Office (SIE).

Who shall I contact

Individual business In the case of a business subject to income tax (IR), copy 1 shall be forwarded to the company Tax Office (SIE) and copy 2 to the Personal Income Tax Office (SIP).

Company in difficulty

The company benefiting from a backup, of judicial redress or reconciliation obtains the tax regularity certificate via the form n°3666-SD.

Certificate of fiscal regularity

It can be downloaded from the tax website and must be completed and transmitted.

When the company is subject to business tax (SI), copy 1 is sent to the company Tax Office (SIE).

Who shall I contact

Individual business In the case of a business subject to income tax (IR), copy 1 shall be forwarded to the company Tax Office (SIE) and copy 2 to the Personal Income Tax Office (SIP).

Litigation against pending taxes

The company that has lodged a dispute with the tax administration, obtains a certificate of fiscal regularity via the form n°3666-SD. It is downloadable on the tax website and must be completed.

Certificate of fiscal regularity

When the company is subject to business tax (SI), copy 1 is sent to the company Tax Office (SIE).

Who shall I contact

Individual business In the case of a business subject to income tax (IR), copy 1 shall be forwarded to the company Tax Office (SIE) and copy 2 to the Personal Income Tax Office (SIP).

The attestation of vigilance is issued only on the Internet.

The certificate shall be issued via the Internet at one of the following sites:

Create your Urssaf account online

Please note

When the company starts its activity, the Urssaf does not issue a certificate of vigilance but only a provisional certificate. All the formalities of creation (registration, application for authorizations or approval, etc.) must have been completed in order to obtain the certificate.