French Tax Compliance Certificate Request (Business)
Template letter requesting a French tax compliance certificate proving a business is up to date on VAT, corporate tax, and CFE, required for public tenders.
How do I obtain a French tax compliance certificate (attestation de régularité fiscale) in 2026?
Log in to your espace professionnel (business account) at impots.gouv.fr using your DGFiP credentials or via France Connect+ (the French government's secure identity gateway). Navigate to "Consulter > Mes attestations fiscales" and select the tax compliance certificate. The DGFiP checks your VAT, IS and CFE position in real time and generates a time-stamped PDF instantly — no paper form or in-person visit is required. If any tax line has an outstanding balance not covered by a formally approved repayment plan, the certificate will flag that line as irregular.
Source: DGFiP business portal — tax compliance certificates (impots.gouv.fr) · updated 2026
About this form
The attestation de régularité fiscale (French tax compliance certificate) is a time-stamped PDF generated on demand from the DGFiP's (Direction Générale des Finances Publiques — France's national tax authority) business portal at impots.gouv.fr. It certifies that, at the exact moment of generation, your company is fully up to date with all declarations and payments managed by the DGFiP: VAT (taxe sur la valeur ajoutée), corporate income tax (impôt sur les sociétés, IS), and the business premises levy (cotisation foncière des entreprises, CFE). The document is legally required for any company awarded a French public procurement contract under Articles L2141-7 and R2143-6 of the Code de la commande publique (French public procurement code), as well as when applying for public grants or completing a business sale subject to the joint-liability provisions of Article 1684 of the Code général des impôts (CGI). It is free, instant, and entirely paperless in 2026.
Worked example
A software-development SAS (8 employees, annual revenue €980,000) wins a €120,000 excl. VAT contract from a French metropolitan authority (métropole) to build a custom software platform. The contracting authority demands both the DGFiP tax compliance certificate and the URSSAF vigilance certificate within 48 hours. The director logs in to impots.gouv.fr: VAT and IS are both compliant, but the 2025 CFE (business premises levy) carries an unpaid balance of €1,840. He settles the balance immediately by electronic payment through the business portal, waits for the DGFiP file to update (one business day), then regenerates the certificate — which now shows all taxes as compliant. He obtains the URSSAF vigilance certificate in parallel at net-entreprises.fr. The contract is notified without further delay.
How to fill out the form
- Log in to your espace professionnel (business account) at impots.gouv.fr using your DGFiP credentials or via France Connect+ (the French government's secure identity gateway); two-factor authentication is strongly recommended for added security.
- From the dashboard, click "Consulter" then "Mes attestations fiscales" — the section is accessible directly without deep navigation through the portal menus.
- Select "Attestation de régularité fiscale" and confirm generation; the document is produced within seconds, with no form to complete.
- Read the PDF carefully before transmitting it: each tax line (VAT, IS, CFE) must display "régulière" (compliant). If any line flags an irregularity, contact your SIE to settle the outstanding balance or formalise a written repayment plan before regenerating the certificate.
- Download the time-stamped PDF and send it to the requesting party — the contracting authority, grant body, notary, or business buyer — keeping a dated copy in your own records.
Good to know
- Repayment plan must be in writing: a verbal agreement or informal email is not sufficient. The DGFiP will only issue the certificate if a signed written arrangement (letter or rescrit) is formally recorded in your tax file. Verify with your SIE that the agreement is logged before requesting the document.
- Freshness matters: do not rely on a certificate generated weeks before your bid submission. Most French public buyers require a document less than 3–6 months old. Any tax assessment (avis de mise en recouvrement) issued after the certificate date makes it unreliable for that period.
- Criminal tax fraud exclusion: a final conviction for tax fraud under Article 1741 of the CGI triggers mandatory exclusion from French public contracts under Article L2141-1 of the Code de la commande publique, regardless of any valid compliance certificate issued by the DGFiP.
Frequently asked questions
How do I obtain a French tax compliance certificate (attestation de régularité fiscale) in 2026?
Log in to your espace professionnel (business account) at impots.gouv.fr using your DGFiP credentials or via France Connect+ (the French government's secure identity gateway). Navigate to "Consulter > Mes attestations fiscales" and select the tax compliance certificate. The DGFiP checks your VAT, IS and CFE position in real time and generates a time-stamped PDF instantly — no paper form or in-person visit is required. If any tax line has an outstanding balance not covered by a formally approved repayment plan, the certificate will flag that line as irregular.
How long is a French tax compliance certificate valid?
The certificate reflects your tax position at the exact moment it is generated. French public buyers (pouvoirs adjudicateurs) set their own freshness requirements in their tender rules — most require a document less than 3 to 6 months old, and some require less than 3 months. Any subsequent tax assessment (avis de mise en recouvrement) issued after the certificate date makes the earlier document unreliable. Always generate a fresh certificate as close as possible to the bid submission deadline.
Is this certificate compulsory for all French public contracts?
Yes. Articles L2141-7 and R2143-6 of the Code de la commande publique require the contracting authority to verify that the winning bidder is compliant with both its tax obligations (DGFiP certificate) and its social security contributions (a separate URSSAF vigilance certificate) before notifying the contract award. Public buyers connected to the API Entreprise platform can run these checks automatically, without asking the company to submit the documents manually.
My company has a tax repayment plan with the French authorities — can I still get the certificate?
Yes, provided the plan d'apurement (repayment schedule) has been formally approved in writing by your local business tax office (SIE — Service des Impôts des Entreprises) — either by a signed letter or a formal ruling (rescrit) — and you are current on all scheduled instalments. A verbal agreement or an unvalidated email exchange is not sufficient: the DGFiP only issues the certificate when a signed arrangement appears in your tax file. Formalise any agreement in writing before requesting the document.
Does the certificate cover intra-EU VAT and all French business taxes?
The certificate covers all declarations and payments managed by the DGFiP: VAT (including intra-EU transactions and import VAT integrated since 2022), IS, CFE, and other business taxes handled by your SIE. It does not cover employer and employee social security contributions (cotisations sociales), which are administered by URSSAF. A separate attestation de vigilance URSSAF is always required alongside the DGFiP certificate for public contracts and subcontracting arrangements.
Can my accountant or an authorised representative download the certificate on my behalf?
Yes. Through the delegation management section (gestion des habilitations) of your espace professionnel on impots.gouv.fr, you can grant access rights to your expert-comptable (French chartered accountant) or any authorised representative. Once the delegation is configured, the representative can view and download your tax certificates directly from their own DGFiP account without contacting you each time. The delegation can be revoked at any moment from the habilitations dashboard.
Official sources
- DGFiP business portal — tax compliance certificates (impots.gouv.fr) — 2026-06-27
- Art. L2141-7 of the Code de la commande publique — exclusion for failure to meet tax and social obligations (Légifrance) — 2026-06-27
- Public procurement: tax and social certificates required from candidates (service-public.fr) — 2026-06-27
Updated on 2026-06-27
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