Control Obligations of Contracting Parties Established in France
All B to B service contracts with an amount equal to or greater than 3,000 euros are concerned. When a professional enters into a contract with an obligation amounting to at least 3,000 euros (even if it involves successive contracts whose total reaches 3,000 euros), they must ensure that their contracting party complies with the legal provisions related to the fight against undeclared work.
Sanctions in Case of Failure to Verify
Any person who fails to comply with these provisions would be held financially liable jointly and severally with any contracting party who engages in undeclared work. The amounts owed under this joint liability are determined in proportion to the value of the work carried out, services provided, goods sold, and the remuneration prevailing in the profession.
Required Certificates and Supporting Documents
The contracting party, when not an individual consumer, is considered to have carried out the verifications imposed by Article L. 8222-1 if, at the conclusion of the contract and every six months until its completion, they obtain from their contracting party the following documents:
A certificate of submission of social declarations and payment of social security contributions provided for in Article L. 243-15 issued by the social protection body responsible for collecting contributions, dated less than six months ago, whose authenticity is verified with the social security contribution collection body.
One of the following documents when it concerns a regulated profession or when the registration of the contracting party in the Trade and Companies Register or the Trades Directory is mandatory:
- An extract from the Trade and Companies Register (K or K bis)
- An identification card proving registration in the Trades Directory
- A quote, an advertising document, or professional correspondence, provided that it mentions the name or company name, full address, and registration number in the Trade and Companies Register or the Trades Directory or in a list or register of a professional order, or the reference of the approval issued by the competent authority.
- A receipt of the declaration filed with a business formalities center for persons in the process of registration.
The total amount of the administrative penalty related to a failure to verify is limited to €15,000 for a natural person and €75,000 for a legal entity.
Legal documentation