The tax regularity certificate allows a company to justify that it is up to date with its tax obligations. It is required in particular in the context of public procurement, public service delegations and certain regulatory procedures.

Until now, new companies could have difficulty obtaining this certificate because of a lack of a tax history. From now on, the precise administrative doctrine thatthey may benefit from it, even in the absence of reporting or payment obligations at this stage of their activity. This measure is intended to ensure that their recent creation does not hinder their bid for a public contract.