Obtain payment deadlines from the Commission des chefs des services financiers (CCSF)
Verified 22 July 2026 - Entreprendre Service Public / (Prime Minister)
In case of difficulties in settling a tax or social deadline, a company has the possibility to contact the departmental commission of the heads of financial services (CCSF). It is a one-stop shop that companies can use to obtain payment deadlines for their tax and social security debts. This approach is confidential.
The departmental commission of the heads of financial services (CCSF) may be seized by a company that carries out a commercial, craft, liberal or agricultural activity (business or individual business).
It may also be entered by a agent or by a public accountant as part of its detection-prevention mission.
In order to benefit from the device, the company must be up to date:
- from filing of tax and social security returns
- from payment of the wage share of its social security contributions.
The company may request payment terms directly from the Urssaf and with the tax authorities (individual business or business) when it has difficulties in paying its tax and social security debts. Entering the CCSF allows you to centralize requests payment periods in a single file.
The referral to the committee is free of charge and confidential. There is no publication in the commercial court. Third parties and other creditors of the company are therefore not informed.
The conditions for filing a complaint with the CCSF vary depending on the size of the company that wishes to file a complaint: very small company (VSE) or other cases:
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Very small company
The company wishing to refer the matter to the departmental commission of the heads of financial services must prepare a referral file.
It must complete the file next:
File of referral to the CCSF by VSEs
It must attach to its application the following documents :
- Certificate of financial hardship issued by the company's public accountant
- Urssaf certificate justifying the payment of the employee shares or a certificate on the honor of the company in which it states that it is not in arrears in the payment of the employee shares
- Last balance sheet closed and amount of revenue excluding tax achieved since 1er January of the current year
- Present state of the company's cash position
The file must be sent to permanent secretary of the commission of chief financial officers of the department in which the company is located:
Other companies
The company wishing to refer the matter to the committee must referral file.
The following documents the following shall be attached to the application:
- Precise statement of tax and social security debts: principal debt, penalties, prosecution costs
- Element Status of assets of the company with the resulting expenses: immovable, business...
- Projected cash flow plan and business plan over the duration of the requested settlement plan
- Statement of Prosecutions and Security Interests with Public Accountants
- Company proposals for the establishment of a settlement plan
The file must be sent to permanent secretary of the commission of chief financial officers of the department in which the company is located:
The CWB reviews applications with the public accountant or public debt collection agency concerned to decide on the establishment of a staggered settlement plan.
This plan may concern one or more debts company. The decision to adopt the plan shall be taken at unanimity of the members of the commission.
The Commission shall notify the company of its decision in writing.
She has 2 months from the receipt of the file to give its response to the company. If no reply is received, the request for payment periods shall be deemed to have been rejected.
FYI
The establishment of a settlement plan has the effect of suspending the prosecution of public creditors. In other words, the tax authorities and Urssaf can no longer demand immediate payment of the company's tax or social security claims.
Requests for debt forgiveness to the CCSF
Once the tax and social security payment plan has been approved, the company makes a monthly payment to the Directorate-General for Public Finance. The latter then distributes the sums among the various creditors concerned (DGFIP: titleContentURSSAF...). ,
Please note
One attestation of tax regularity may be issued to companies benefiting from a settlement plan granted by the CCSF, if they have met the deadlines on the last day of the month preceding the application or, failing that, have regularized their situation on the date of the application for certification.
A company that benefits from a settlement plan granted by the CCSF must comply with its obligations under the plan:
- Meet deadlines payments that have been set by the settlement plan.
- Not committing an offense tax rules or social security or customs rules.
- Do not decrease the security interests that she gave to her creditors.
- Not to be the subject of a collective procedure in progress.
In the event of non-compliance with any of these conditions, the CCSF terminates the settlement plan.
FYI
In the event of a summons for reorganization or bankruptcy by a creditor, the chairman of the commission must be informed in advance. He may request the suspension of the action for summons in a 15 days renewable once.
As soon as the public accountant or the body responsible for recovery finds that one of these conditions is no longer met or that the company is in another situation that may compromise the settlement plan, he must inform the commission accordingly.
The Committee shall meet and shall unanimous resolution of plan. This resolution is notified in writing to the company.
FYI
When the settlement plan ends, prosecution action may be reinitiated. Creditors may resume their recovery actions.
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Requests for debt forgiveness to the CCSF