What is a tax certificate?
Tax regularity certificate or fiscal memento
The tax certificate is a document provided by the tax administration at the request of a taxpayer to justify that the latter is up to date with its tax obligations and payment of its taxes. It attests that the taxpayer does not have due tax debts.
Utility of the tax certificate
The tax certificate constitutes a proof of regularity under the applicant’s tax situation on the date of establishment of the document. On the other hand, it does not constitute proof of absence of errors or omissions in taxpayer tax declarations.
How long is the validity of a tax certificate?
The tax certificate is valid for all year round during which the request was made. Consequently, the tax administration provides only one tax certificate per year and per taxpayer. Any news during the same year will give rise to the issuance of the same document.
What is the difference between the tax certificate and the certificate of social regularity?
Two ways to prove the regularity of a taxpayer
When an individual or an organization (company, independent, association) must prove that it is in good standing to respond in particular to a public tender, it must provide two separate documents:
- A tax certificate, issued by the tax administration (DGFIP), which proves that the taxpayer is up to date with its tax obligations (VAT, corporate tax, etc.).
- A vigilance Or Social regularity certificatedelivered by the URSSAF, which attests that the entity is up to date with its social contributions (employee, employers, etc.).
These two certificates are often requested together to guarantee the overall regularity of the contributor to the State.
URSSAF certificate: an additional part to the tax certificate
For a self -employeder, theURSSAF vigilance certificate certifies that he has declared and settled his social contributions. It is frequently required by customers or principals. For a company, these two certificates (fiscal and social) are necessary to comply with the legal transparency obligations vis-à-vis the administration.
What are the fields of application of the tax certificate?
Persons concerned: individuals or companies
A tax certificate may be requested either by:
- A private taxpayer which is required to prove the right payment of its taxes;
- a business which is selected to participate in a public market procedure or which has concluded a working time development and reduction agreement.
Tax certificate for autoentrepreneurs
Auto -entrepreneurs can also request a tax certificate in order to justify that they are up to date with their declarations and payments. This document can be asked:
- to open a professional bank account;
- to respond to their customers’ demand (especially in the context of services subject to billing with VAT);
- Or to register for certain tenders or obtain aid for business creation.
Taxes concerned (VAT, income taxes or companies, etc.)
It is possible to request a tax certificate to justify your tax situation and the right payment of:
- income tax (IR);
- there VAT (VAT);
- corporate tax (IS);
- as well as other compulsory tax contributions if necessary (CFE, CVAE, etc.).
The certificate confirms that the taxpayer is up to date with his declarations and payments with regard to these taxes.
For international relations: the certificate of tax residence
In a cross -border context, the tax certificate may prove that the person or the company is a tax resident in France, which allows him toAvoid double taxation. It is then a certificate of tax residence, to ask the tax service of non -resident or competent individuals depending on the situation.
How to get a tax certificate?
A taxpayer, whether it is an individual or a company, may request a tax certificate as soon as it is up to date in paying income tax, corporate tax or VAT.
An increasing dematerialized formality
The request for tax certificate is made in a dematerialized manner, via the personal or professional space on the tax site.gouv.fr. The taxpayer can obtain this document in a few clicks, In PDF format. This dematerialization facilitates access to tax information and strengthens the traceability of administrative procedures.
A shipment by mail still possible
It remains possible to make a postal request for certain audiences (elderly or unconnected). If the taxpayer is up to date, the administration will send him the tax certificate by return of mail, mentioning thaton the date of his establishmenthe made his compulsory tax declarations and acquitted all the taxes and taxes due.
If the taxpayer is not up to date fiscally
If the taxpayer is not in a regular situation with regard to the payment of his taxes, the tax administration will not issue a tax certificate. In this case, his request will be returned to him with the mention “is not in good standing of his tax obligations”.
How to download your tax certificate?
For individuals
For an individual, the tax certificate takes the form of the income tax notice or the ASDIR. These documents are accessible from its personal space on the tax site:
- Connect with your tax number and password to your personal account on the tax site.
- Go to the “Documents” tab (or “consult my documents”).
- Download his income tax opinion or his ASDIR (notice of reporting reporting to income tax), which act as a tax certificate in many cases (CAF, lessor, social file, etc.).
There is no button entitled “Tax certificate” in the particular space, but the tax notice is proof.
For companies
Professionals and companies can obtain a certificate of tax regularity from their professional space:
- Connect to the tax site with your professional identifiers (SIRET + password).
- In the dashboard, look for the “My Services” section or “consult my certificates”.
- Click on “” Tax regularity certificate »».
- Download the PDF file.
Where to find your tax certificate?
From his tax account on the tax site
The taxpayer can request From its tax account on the tax site.gouv.fr. In this case, the certificate includes the Manager of the Manager Service. It will therefore be accepted by all administrations. No additional approach is to be carried out with your tax service.
CERFA form of certificate of the tax administration
The request can also be made by filling out the Tax certificate request formthe Cerfa form n ° 10640*14. It must be addressed to the Tax Service for Individuals, the Directorate of Large Companies or at the Business Tax Service.
What is the difference between the tax certificate and the tax certificate for retirement?
The tax certificate is a proof of fiscal regularity, issued by taxes. The tax certificate for retirement is a Retirement taxable amounts of retirementissued by the pension funds. They are not used Not in the same steps: one proves a global tax situation, the other is used to declare or verify retirement income.
>> Our service – Discover all our insurance comparators (health, car, home, funeral, etc.)
