France has updated the requirements for new businesses to obtain a tax regularity certificate (attestation de régularité fiscale), allowing companies without a prior filing history to prove their tax standing. According to the French tax administration (Direction Générale des Finances Publiques), this measure addresses a systemic gap where startups and new entities were unable to produce proof of compliance because they had not yet reached their first legal tax deadline.
The fiscal regularity certificate is a mandatory document for any company bidding for public contracts or seeking certain state subsidies. Previously, the inability to provide this document—due to a lack of existing tax declarations—created a bureaucratic barrier for new entrepreneurs. The updated guidelines ensure that “new businesses” can now receive this certification even if they have no previous tax payments or declarations on record.
This administrative shift removes a significant hurdle for the French startup ecosystem, where speed of entry into public procurement is often critical. By decoupling the issuance of the certificate from the requirement of a completed tax cycle, the government is aligning its administrative processes with the actual lifecycle of a new enterprise.
New Guidelines for the Attestation de Régularité Fiscale
The primary challenge for new companies was the “blank slate” problem. Under previous interpretations of the tax code, a certificate of regularity typically confirmed that a taxpayer had filed all returns and paid all taxes due. For a company created only a few months prior, no taxes were yet “due” according to the calendar, leaving the tax office unable to certify “regularity” in the traditional sense.
According to the Direction Générale des Finances Publiques (DGFiP), the new regime clarifies that the absence of a filing obligation does not constitute a failure to comply. Consequently, new businesses are now eligible for the certificate provided they have registered their activity and have no outstanding debts from any early-stage obligations.
This change specifically targets companies that are in their first fiscal year. In the French system, the timing of the first corporate tax (impôt sur les sociétés) or VAT (TVA) declaration depends on the company’s closing date and the specific tax regime chosen. Until those dates arrive, the company is technically “regular” by default, a status the tax office will now formally certify.
Impact on Public Procurement and State Contracts
For French companies, the tax regularity certificate is more than a formality; it is a prerequisite for the marchés publics (public procurement) process. Under French law, any entity applying for a public contract must provide evidence that it is up to date with its tax and social security obligations.
Without this certificate, a new company could be disqualified from a tender regardless of the quality of its bid or the innovation of its product. This created a paradox where the most innovative new entrants were structurally disadvantaged compared to established firms. The easing of these rules allows startups to compete for government contracts from the moment of their legal incorporation.
The move is part of a broader effort to reduce “administrative friction” for entrepreneurs. By automating or simplifying the issuance of these certificates for new entities, the state reduces the time between a company’s launch and its ability to scale via public partnerships.
How New Businesses Can Request Certification
To obtain the certificate under the eased requirements, business owners must ensure their professional space (espace professionnel) on the official government tax portal is fully active. The request is typically processed digitally, but new businesses may need to provide their SIREN number (the unique nine-digit identification number for French businesses) to verify their registration date.
The process generally involves:
- Logging into the impots.gouv.fr portal using the company’s credentials.
- Navigating to the “Services” or “Attestations” section.
- Requesting the attestation de régularité fiscale.
If the system automatically rejects the request due to a lack of filing history, the new regime allows the business owner to contact their local tax office (Service des Impôts des Entreprises – SIE) to request a manual override based on the “new business” status. The tax office then verifies that the company is legally registered and has no current debts, issuing the certificate based on the fact that no declarations are yet due.
Comparison of Old vs. New Certification Requirements
The shift in policy can be viewed as a transition from a “proof of payment” model to a “proof of status” model for new entities.
| Requirement | Previous Approach | Updated Approach |
|---|---|---|
| Filing History | Required at least one completed tax cycle. | Not required if the company is in its first year. |
| Proof of Payment | Required evidence of tax paid. | Absence of debt is sufficient. |
| Public Tenders | New firms often disqualified or delayed. | Eligible for bidding immediately upon registration. |
| Verification Method | Automatic based on filed returns. | Automatic or manual verification of registration date. |
Broader Context of French Business Simplification
This measure aligns with several other initiatives aimed at simplifying the “administrative journey” for French companies. The French government has repeatedly emphasized the need to make France more attractive for investment by reducing the complexity of its tax bureaucracy.
The issue of the tax certificate is closely linked to the attestation de vigilance, another document required for subcontractors to prove they are paying their social charges. Together, these documents form the “compliance package” that any professional entity in France must maintain to operate legally in the B2B and B2G (Business-to-Government) sectors.
By removing the “Catch-22” where a company needs a contract to make money (and thus pay taxes) but needs to have paid taxes to get the contract, the administration is effectively lowering the barrier to entry for the smallest and youngest firms.
The next phase of administrative simplification is expected to involve further integration of the guichet unique (single window) for company creation, which aims to centralize all registration and certification processes into one digital portal. Updates on the full implementation of these streamlined services are typically released during the annual budget and finance law discussions in the French Parliament.
Readers and business owners are encouraged to share their experiences with the French tax portal in the comments below or contact their local SIE for specific case guidance.
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