Where the person entering into the contract is not a private individual meeting the conditions set out in article D. 8222-6, he shall be deemed to have carried out the checks required by article L. 8222-4 if, when the contract is concluded and every six months until the end of its performance, its co-contractor established or domiciled abroad provides it with:
1° In all cases, the following documents:
a) A document stating its individual identification number allocated pursuant toarticle 286 ter of the General Tax Code. If the co-contractor is not required to have such a number, a document stating its identity and address or, where applicable, the details of its one-off tax representative in France;
b) A document certifying that the co-contractor's social security status is in order in accordance with Regulation (EC) No 883/2004 of 29 April 2004 or an international social security agreement and, where the legislation of the country in which the co-contractor is domiciled so provides, a document from the body managing the compulsory social security scheme stating that the co-contractor is up to date with his social security declarations and payment of the relevant contributions, or an equivalent document or, failing this, a certificate of provision of the social security declarations and payment of the social security contributions provided for in Article L. 243-15 of the Social Security Code. In the latter case, it must check the authenticity of this certificate with the body responsible for collecting social security contributions;
2° Where registration of the co-contractor in a professional register is compulsory in the country of establishment or domicile, one of the following documents:
a) A document issued by the authorities holding the professional register or an equivalent document certifying this registration;
b) A quotation, advertising document or professional correspondence, provided that the name or corporate name, the full address and the nature of the registration in the professional register are mentioned;
c) For companies in the process of being set up, a document less than six months old issued by the authority authorised to receive the registration in the professional register and certifying the application for registration in the said register.
Article D8222-7
Updated 31 Oct 2023

