Selecting a language will automatically trigger the translation of the page content.

Public procurement: how to obtain a tax or social certificate?

Verified 01 January 2022 - Directorate for Legal and Administrative Information (Prime Minister)

Applicants wishing to take part in a public contract must prove that they are up to date with their tax and social security obligations. To do so, it must provide a certificate of fiscal vigilance and a certificate of fiscal regularity. Failure to do so within a period set by the public purchaser may result in rejection of the offer.

When the public contract is awarded and before the notification of the contract, the applicant for a public contract must provide several documents.

It is a question of certifying that he is up to date with his social obligations (payment of social contributions and social contributions) with theUrssaf: titleContent and the payment of taxes due to the public purse.

The company's situation shall be assessed on the last day of the month before the request.

General case

To attest to his situation, the prospective holder must provide the following documents:

  • Attestation of vigilance
  • Tax certificate proving the regularity of his situation (payment of the VAT: titleContent and income or business tax)
Contract awarded by the State and its public institutions

To attest to his situation, the prospective holder must provide the following documents:

  • Attestation of vigilance
  • Tax certificate proving the regularity of his situation (payment of the VAT: titleContent and income or business tax)

The applicant for a public contract awarded by the State and its public establishments shall not be required to provide the following documents:

  • Certificates relating to income tax, businesses and VAT
  • Social declarations and declarations of payment of social security contributions and contributions
  • Documents relating to pension contributions issued by Pro BTP

The buyer uses the e-Certis system the European Commission to carry out checks on the evidence or supporting documents of the applicant for a public contract.

FYI  

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 the end 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.

Répondez aux questions successives et les réponses s’afficheront automatiquement

General case

The social certificate which the applicant must obtain in order to gain access to the public contract is a certificate of vigilance which must be issued by the Urssaf.

It is up to the applicant company to request this certification.

It shall be issued if the company which has declared its income from activities complies with one of the following conditions:

  • It shall pay its contributions on the date on which they are due. If this is not the case, she must have signed up to a plan to clear the contributions and contributions that she still has to pay and to comply with it.
  • 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

A company who is fined for concealed work and sent to the public prosecutor cannot obtain a certificate of vigilance. If, on the other hand, she pays the corresponding contributions and contributions for this concealed work, the certificate can be issued.

The certificate is issued on the Internet only on one of the following sites:

Self-employed at the start of activity

The self-employed worker at the start of his activity cannot obtain a certificate of vigilance but only a provisional certificate.

It shall be issued by the Urssaf if it fulfills the following conditions:

  • He must have made his declaration of activity
  • He must have completed all the formalities for the creation of his company (subscribe to compulsory insurance, request for authorizations or authorization...)

Online Ursaf Account

It may also be issued via Net-companies.fr.

The provisional attestation shall be valid until the date of its first reporting (e.g. income statement) or payment due date.

The certificate is required to award a public contract. It provides evidence of the regularity of the tax situation of the company which wishes to be a candidate.

  • If the company is subject to income tax, it must apply using the form #3666 in the tax department of SIE companies.
  • If the company is subject to business tax, it must apply online at impots.gouv.fr.

The tax certificate cannot be obtained online in the first year of the company's creation. You have to go to the company tax office.

If the company is in receivership, in a backup or conciliation plan or in litigation, the tax certificate will not be available online. She has to go to the company tax office using the form #3666.

Who shall I contact

FAQ