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 administrative doctrine specifies 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 prevent their recent creation from hampering their bid for a public contract.