Provide certificates of tax regularity and vigilance in a public contract
Verified 17 July 2026 - Entreprendre Service Public / (Prime Minister)
A company wishing to apply for a public contract must prove that it is up to date with its tax and social obligations. To do so, it must provide a certificate of tax regularity and a certificate of vigilance to the public purchaser. Failure to provide such certification may result in the rejection of the bid.
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 declaration stating that it has fulfilled its tax and social obligations.
When the company is restraint, it must then provide the certificates of tax regularity and vigilance.
If the company cannot produce such certificates, its application for the public contract shall be inadmissible. It is eliminated from the public procurement market. It is the candidate ranked second that is asked to produce the tax and social certificates.
Lack of supporting documents and inadmissibility of the application
Certificate of tax regularity
The tax regularity certificate certifies that the company is in good standing with respect to its reporting and payment obligations as follows:
- (IS) or income tax (IR)
- TVA
The certificate may 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. The newly created companies may thus apply for a public contract.
In the case of a group of businesses, a BUSINESS subsidiary must provide 2 attestations to prove the regularity of its tax situation:
- That of the daughter business, which makes it possible to justify compliance with the business' TVA obligations
- That of the parent business of the group that can justify the payment of 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:
- It paid its contributions on the date on which they are due.
- It has subscribed to 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 application must be made before the expiry of the previous certificate.
The certificate of tax regularity is obtained in a different way depending on the situation of the company:
General scenario
The procedure for obtaining a certificate of tax regularity depends on the company tax system.
Company subject to business tax (IS)
The company may obtain a certificate of tax regularity by:
- Either in a dematerialized way.
- Either by downloading and filling in the form « tax regularity certificate » No. 3666-SD.
Obtain the paperless tax certificate
The tax certificate can be obtained directly online from the company's business tax account, from the « View my tax account » menu, by clicking on « Tax certificate ».
Online tax account for professionals (EFI mode)
The paperless certificate of tax regularity shall consist of a single sheet, in secure PDF format, and shall contain the following information:
- Unique issue number to verify that the certificate has been issued by the Directorate-General for Public Finance (DGFiP)
- Name of the company, the address of its principal place of business and its number Siren
- Date of issue and the only stamp of the management service
- Regularity of the company with regard to its reporting and payment obligations in terms of business tax and TVA.
Fill in the form « tax regularity certificate » n° 3666-SD
The company that cannot obtain a certificate of tax regularity dematerialized . On the other hand, it can download and complete the following form « attestation of fiscal regularity » No. 3666-SD:
It must then be completed and sent slip 1 to the company Tax Office (SIE) where the income tax returns and TVA are filed.
Company subject to income tax (IR)
The company must download and complete the "tax regularity certificate" No. 3666-SD as follows:
The slip or slips must then be 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 returns and TVA are filed. Corporate partners must also send it to certify that the income tax return has been filed and that business tax has been paid.
- The sheet 2 must be transmitted by the individual contractor or each individual partner in the personal income tax department (SIP) where tax returns are filed (declaration no. 2042)
Who shall I contact
new company
A certificate of tax regularity may be issued to a new company despite the absence of a tax history (i.e. a TVA, business or income tax return or payment).
It can thus obtain a standardized document attesting that it cannot be accused of any failure to declare or pay at this stage.
She cannot obtain a certificate of tax regularity dematerialized. It must therefore download and complete the following form « attestation of tax regularity » n°3666-SD:
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).
- Where the company is subject to income tax (IR), i.e. an individual business (EI) or a business of persons:
- slip 1 must be sent to the company Tax Office (SIE) where the income tax returns and TVA are filed. Corporate partners must also send it to certify that the income tax return has been filed and that business tax has been paid.
- the 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.
Who shall I contact
Company in difficulty
As part of a backup procedure or judicial reorganization, the company in observation period cannot obtain a paperless certificate of tax regularity. However, it can obtain a certificate of tax regularity by filling in form 3666-SD if it is up to date with its obligations after the opening of the collective procedure. It must therefore download the following form « attestation of tax regularity » n°3666-SD and complete it:
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).
- Where the company is subject to income tax (IR), i.e. an individual business (EI) or a business of persons:
- slip 1 must be sent to the company Tax Office (SIE) where the income tax returns and TVA are filed. Corporate partners must also send it to certify that the income tax return has been filed and that business tax has been paid.
- the 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.
Who shall I contact
A certificate of tax regularity shall be issued:
- In case of conciliation procedure, to the company which complied with the conciliation plan on the last day of the month preceding the application
- In case of backup procedure, to the company which has complied with the safeguard plan on the last day of the month preceding the application
- In case of judicial reorganization , to the company which complied with the recovery plan on the last day of the month preceding the application, complied with the recovery plan.
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 sheet « obtain payment deadlines from the Commission des chefs des services financiers (CCSF) ».
Certificate of tax regularity
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 Urssaf online space (account)
The Urssaf provides user manuals for downloading a certificate:
- for the company that employs employees
- for the self-employed
Instructions for use: download a certificate of vigilance 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. You must have completed all the formalities of creation (registration, applications for authorization or approval, etc.) to obtain the certificate.
Issuance of a vigilance certificate
Elements to be produced by the applicant
Lack of supporting documents and inadmissibility of the application
Issuance of a vigilance certificate
List of competent authorities and bodies and list of taxes and social security contributions to be issued
Certificate of tax regularity
Online service
Online service
French public finances general directorate (DGFiP)