As a professional, you could be required to provide a tax clearance certificate. This article will cover the most common questions about this certificate from the tax authorities: what it is, how to get it, and when you might need to provide it. You’ll also find details about its content, how long it’s valid for, and its applicability for the self-employed.

What’s in this article?

• What is a tax clearance certificate, and who does it apply to?
  
• What does a tax clearance certificate contain?
  
• Why should you request a tax clearance certificate?
  
• How to obtain a tax clearance certificate
  
• How long is a tax clearance certificate valid?
  

What is a tax clearance certificate, and who does it apply to?

A tax clearance certificate is an official document that allows a business to confirm it meets its tax and reporting duties, including value-added tax (VAT), income tax (IR, or “impôt sur le revenu”), corporate income tax (IS, or “impôt sur les sociétés”), and social security contributions. A business can get its tax certificate at any time during the year.

A tax clearance certificate applies to all professionals and businesses, regardless of their legal form (SARL, SAS, SASU, SA, microbusiness, etc.). It does not apply to private individuals. You can find out more about the different legal forms in France in our article on the subject.

What does a tax clearance certificate contain?

A tax clearance certificate contains key details about the business’s tax status, such as the following:

• General Directorate of Public Finances (DGFiP, or “Direction Générale des Finances Publiques”) letterhead
  
• Unique issuing number
  
• Business name
  
• Main business address
  
• Head office SIRET number
  
• Statement confirming that the company meets its tax and reporting obligations (certificate of tax paid and declarations filed)
  
• Date of issue of the document
  
• Administration stamp
  

Why should you request a tax clearance certificate?

There are two primary reasons you might need to obtain a tax clearance certificate:

• A lender or business partner requests one as part of a loan or financing arrangement.
  
• You want to bid on a public contract. In this situation, you must provide a tax clearance certificate to demonstrate your company’s adherence to tax regulations. Your application is invalid without this certificate from the tax authorities.
  

How to obtain a tax clearance certificate

How a business can obtain its tax certificate depends on its specific circumstances. Companies liable for IS and VAT can request a tax clearance certificate online by visiting their business account on the DGFiP website. The site will instantly generate the certificate in PDF format; users can save and edit the file as often as needed.

Companies liable for income tax must fill out form n°3666-SD. One copy should be sent to the business tax office (SIE, or “service des impôts des entreprises”), and another to the individual tax office (SIP, or “services des impôts des particuliers”). Sole proprietorships (EI, or “entreprise individuelles”), including self-employed individuals and microbusinesses, primarily need this form since they are typically subject to income tax by default.

Companies in their first year of business must also fill out form n°3666-SD to get their tax clearance certificate. If the business is subject to corporate income tax, the form must be sent to the SIE where the company is located. If the business is subject to income tax, it should send one copy to the SIE and another to the SIP. The same procedure applies if the company faces difficulties or is involved in a dispute with the tax authorities.

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How long is a tax clearance certificate valid for?

A tax clearance certificate verifies the company’s tax status as of the last day of the month before the request is made. A tax clearance certificate isn’t valid indefinitely, so you’ll need to request a new one to get the latest version.