Provide certificates of tax regularity and vigilance in a public procurement

Verified 20 March 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (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. For this, it must provide a certificate of tax regularity and a certificate of vigilance to the public purchaser. Failure to provide such certificates could result in the rejection of the bid.

The certificates of tax regularity and vigilance allow the company applying for a public contract to prove that it is in good standing regarding its tax and social situation.

At the stage of application, the applicant company must submit a sworn statement indicating that it has fulfilled its tax and social obligations.

When the company is restraint, it must then provide the certificates of fiscal regularity and vigilance.

If the company cannot produce these certificates, its application for the public contract is inadmissible. It is eliminated from the public procurement market. It is the candidate ranked second that is requested to produce the tax and social certificates.

Certificate of tax regularity 

The tax regularity certificate shall certify that the applicant company is in good standing with regard to its reporting and payment obligations as follows:

  • Corporate tax (IS) or income tax (IR)
  • VAT

It can be obtained throughout the year.

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

In the case of a group of businesses, a BUSINESS subsidiary must provide 2 attestations to justify the regularity of its tax situation:

  • That of the daughter business which makes it possible to justify compliance with the business’s VAT obligations
  • That of the parent business of the group that can justify the payment of the business tax (IS).

Attestation of vigilance

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

  • She paid her dues and contributions on the date they are due.
  • She signed up for a clearance plan contributions and it respects that plan.
  • It has paid its dues and contributions, but is not up to date with the payment of the surcharges and penalties.
  • It has not paid its contributions, but disputes the amount by way of legal action.

Where the public contract is equal to or greater than €5,000 duty-free, the company must provide this vigilance certificate every 6 months until completion of the contract. The request must be made before the expiry of the previous certificate.

The certificate of tax regularity is obtained differently depending on the company's situation:

General case

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

Company subject to business tax (IS)

The company may obtain a certificate of tax regularity in one of the following ways:

  • Either in a dematerialized way.
  • Either by downloading and filling out the form “attestation of fiscal regularity” n° 3666-SD.
Obtain the paperless tax certificate

The tax certificate can be obtained directly online from the company's business tax account, from the menu “View my tax account”, by clicking on “Tax certificate”.

Online tax account for professionals (EFI mode)

When the company is up to date with its reporting and payment obligations, it is possible to edit the certificate in PDF format, in real time and after completing some information. The certificate can then be saved and edited as many times as necessary during the year.

Fill in the form “attestation of tax regularity” n° 3666-SD

The company can download the “certificate of tax regularity” No. 3666-SD:

Certificate of tax regularity

It must then be completed and sent slip 1 to the company Tax Office (SIE) where the income tax and VAT returns are filed.

Who shall I contact

Company subject to income tax (IR)

The company must download the following “tax regularity certificate” No. 3666-SD:

Certificate of tax regularity

It must then be completed and sent to the competent services according to the situation of the company:

  • The sheet 1 must be sent to the company Tax Office (SIE) where the income tax and VAT returns are filed. The corporate partners must also send it to certify the filing of the income tax return and the payment of the tax on businesses.
Who shall I contact
  • The sheet 2 must be transmitted by the individual contractor or each individual partner personal income tax department (SIP) where income tax returns are filed (declaration no. 2042)
Creation of the company in the current year

During the year of creation of the company, the company cannot obtain a paperless certificate of tax regularity. It must therefore download the following form “attestation of fiscal regularity” n°3666-SD and complete it:

Certificate of tax regularity

The sheets to be completed and transmitted depend on the situation of the company:

  • Where the company is subject to business tax (IS), slip 1 must be sent to the company Tax Office (SIE).
Who shall I contact
  • Where the company is subject to income tax (IR), i.e. a {circumflex over (EI)} or business of persons:
    • the slip 1 must be sent to the company tax office (SIE) where the income tax and VAT returns are filed. The corporate partners must also send it to certify the filing of the income tax return and the payment of the tax on businesses.
    • slip 2 must be sent to the personal income tax department where the income tax returns of the company or each individual partner are filed.
Company in difficulty

As part of a conciliation procedure, or backup procedure or judicial recovery, the company cannot obtain a paperless certificate of tax regularity. It must therefore download the following form “attestation of fiscal regularity” n°3666-SD and complete it:

Certificate of tax regularity

The sheets to be completed depend on the situation of the company:

  • Where the company is subject to business tax (IS), slip 1 must be sent to the company Tax Office (SIE).
Who shall I contact
  • Where the company is subject to income tax (IR), i.e. a {circumflex over (EI)} or business of persons:
    • the slip 1 must be sent to the company tax office (SIE) where the income tax and VAT returns are filed. The corporate partners must also send it to certify the filing of the income tax return and the payment of the tax on businesses.
    • slip 2 must be sent to the personal income tax department where the income tax returns of the company or each individual partner are filed.

Please note

A certificate of tax regularity may be issued to a company that benefits from a settlement plan granted by the Commission des chefs des services financiers (CCSF). For more information on the payment deadlines granted by the CCSF, refer to the fact sheet “obtain payment deadlines from the Commission des chefs des services financiers (CCSF)”.

The vigilance certificate is issued by the Urssaf.

It must be less than 6 months old.

It can be downloaded directly from its online space on urssaf.fr:

Create your space (account) Urssaf online

The Urssaf provides instructions for use to download a certificate:

  • for the company that employs employees
Instructions for use: download a vigilance certificate for an employer

Urssaf

Pour en savoir plus

  • for the self-employed
Instructions for use: download a vigilance certificate for a self-employed person

Urssaf

Pour en savoir plus

Please note

When the company starts its activity, the Urssaf does not issue a vigilance certificate but only a provisional attestation. It is necessary to have completed all the formalities of creation (registration, applications for authorization or approval, etc.) to obtain the certificate.