As an auto-entrepreneur, you're bound to have heard of the attestation de vigilance or attestation fiscale du micro-entrepreneur. This is an essential document provided by Urssaf, which you may be asked to produce, regardless of the value of your services. What's more, this attestation is compulsory for any assignment invoiced at 5,000 euros or more, even if payment is in instalments.
In this article, we'll explain everything you need to know about the attestation de vigilance to ensure you meet your obligations as an auto-entrepreneur, and how to download it.
What the law says about this tax certificate
On the Urssaf website, you can read about the "attestation de vigilance": "This concerns contracts for the performance of work, the supply of services or the carrying out of a commercial act: contracts for production, manufacture, processing, repair, construction, supply, sale, agricultural work, the provision of material, intellectual or artistic services, transport, industrial subcontracting or works."
As anauto-entrepreneur, it's your responsibility to provide your customer with this official certificate when the invoice exceeds 5,000 euros excluding tax, regardless of whether you're an individual or a legal entity.
What is an attestation of vigilance?
The attestation de vigilance is a reassuring document issued by Urssaf, which includes no confidential information such as your sales figures or debts. It simply states your company's name, registered office and SIRET number, certifying that you are up-to-date with your social security contributions for the last 6 months.
If you employ people, the number of employees will also be indicated, as well as the total amount of remuneration last declared. This certificate is essential proof for your customers, reassuring them that you are complying with your social obligations.
What for?
The real aim of the public authorities behind this document is to combat undeclared work and social and tax fraud.
However, the attestation de vigilance can also play a role in proving your seriousness and reassuring your customers, by demonstrating your compliance with the authorities. Although legally, it's up to the customer to ask you or your subcontractor for it, there's nothing to stop you from submitting it at the same time as your quotation. This can be another way of building a relationship of trust with your business partners.
When should I submit my certificate of vigilance?
It is essential to provide your customer with the attestation de vigilance before signing the service contract, so that he can check the information it contains, and in particular its validation. Thanks to the security code on the document, your customer will be able to visit the Urssaf website to check the authenticity of the attestation, if they so wish.
Bear in mind that this attestation is valid for six months only. If your contract extends beyond this period, you will need to provide a new attestation every six months until the contract is fully executed. This ensures that your customer has access to up-to-date information on your social security status, reinforcing the transparency of your contractual exchanges.
How do I obtain and download the certificate of vigilance?
Obtaining a certificate of vigilance is relatively straightforward:
- Visit the Urssaf website.
- Log in to your account.
- Go to "My documents" then "My certificates".
- Download the certificate.
However, please note that if you have just set up your micro-business (less than 90 days) and have not yet declared your sales, Urssaf will not be able to issue you with the attestation de vigilance. In this case, you will be able to download proof of your registration with the RCS (Registre du Commerce et des Sociétés), which is considered equivalent to the Urssaf attestation for business start-ups.
What are the penalties for non-compliance?
If your customer doesn't ask for a certificate and you don't comply with the law, he may be penalized for undeclared work in the same way as you. Together, you will have to pay all taxes, contributions and penalties, and will be subject to a tax reassessment. Concealed work is an offence under the French Labor Code(articles L8221-1 et seq.).