diff --git a/app/models/attestation_template.rb b/app/models/attestation_template.rb
index a391e9272..446b2096e 100644
--- a/app/models/attestation_template.rb
+++ b/app/models/attestation_template.rb
@@ -11,6 +11,7 @@ class AttestationTemplate < ApplicationRecord
   validates :footer, length: { maximum: 190 }
 
   FILE_MAX_SIZE_IN_MB = 0.5
+  DOSSIER_STATE = 'accepte'
 
   def attestation_for(dossier)
     Attestation.new(title: replace_tags(title, dossier), pdf: build_pdf(dossier))
diff --git a/app/models/concerns/mail_template_concern.rb b/app/models/concerns/mail_template_concern.rb
index 17fdd5246..387b515e2 100644
--- a/app/models/concerns/mail_template_concern.rb
+++ b/app/models/concerns/mail_template_concern.rb
@@ -1,8 +1,6 @@
 module MailTemplateConcern
   extend ActiveSupport::Concern
 
-  include Rails.application.routes.url_helpers
-  include ActionView::Helpers::UrlHelper
   include TagsSubstitutionConcern
 
   def subject_for_dossier(dossier)
@@ -13,10 +11,6 @@ module MailTemplateConcern
     replace_tags(body, dossier)
   end
 
-  def tags(is_dossier_termine: self.class.const_get(:IS_DOSSIER_TERMINE))
-    super
-  end
-
   module ClassMethods
     def default_for_procedure(procedure)
       body = ActionController::Base.new.render_to_string(template: self.const_get(:TEMPLATE_NAME))
@@ -24,14 +18,7 @@ module MailTemplateConcern
     end
   end
 
-  private
-
   def dossier_tags
-    super + [{ libelle: 'lien dossier', description: '', lambda: -> (d) { users_dossier_recapitulatif_link(d) } }]
-  end
-
-  def users_dossier_recapitulatif_link(dossier)
-    url = users_dossier_recapitulatif_url(dossier)
-    link_to(url, url, target: '_blank')
+    TagsSubstitutionConcern::DOSSIER_TAGS + TagsSubstitutionConcern::DOSSIER_TAGS_FOR_MAIL
   end
 end
diff --git a/app/models/concerns/tags_substitution_concern.rb b/app/models/concerns/tags_substitution_concern.rb
index 6dcfc25ce..385fe951c 100644
--- a/app/models/concerns/tags_substitution_concern.rb
+++ b/app/models/concerns/tags_substitution_concern.rb
@@ -1,61 +1,126 @@
 module TagsSubstitutionConcern
   extend ActiveSupport::Concern
 
-  def tags(is_dossier_termine: true)
+  include Rails.application.routes.url_helpers
+  include ActionView::Helpers::UrlHelper
+
+  DOSSIER_TAGS = [
+    {
+      libelle: 'motivation',
+      description: 'Motivation facultative associée à la décision finale d’acceptation, refus ou classement sans suite',
+      target: :motivation,
+      available_for_states: Dossier::TERMINE
+    },
+    {
+      libelle: 'date de dépôt',
+      description: 'Date du passage en construction du dossier par l’usager',
+      lambda: -> (d) { format_date(d.en_construction_at) },
+      available_for_states: Dossier::SOUMIS
+    },
+    {
+      libelle: 'date de passage en instruction',
+      description: '',
+      lambda: -> (d) { format_date(d.en_instruction_at) },
+      available_for_states: Dossier::INSTRUCTION_COMMENCEE
+    },
+    {
+      libelle: 'date de décision',
+      description: 'Date de la décision d’acceptation, refus, ou classement sans suite',
+      lambda: -> (d) { format_date(d.processed_at) },
+      available_for_states: Dossier::TERMINE
+    },
+    {
+      libelle: 'libellé procédure',
+      description: '',
+      lambda: -> (d) { d.procedure.libelle },
+      available_for_states: Dossier::SOUMIS
+    },
+    {
+      libelle: 'numéro du dossier',
+      description: '',
+      target: :id,
+      available_for_states: Dossier::SOUMIS
+    }
+  ]
+
+  DOSSIER_TAGS_FOR_MAIL = [
+    {
+      libelle: 'lien dossier',
+      description: '',
+      lambda: -> (d) { users_dossier_recapitulatif_link(d) },
+      available_for_states: Dossier::SOUMIS
+    }
+  ]
+
+  INDIVIDUAL_TAGS = [
+    {
+      libelle: 'civilité',
+      description: 'M., Mme',
+      target: :gender,
+      available_for_states: Dossier::SOUMIS
+    },
+    {
+      libelle: 'nom',
+      description: "nom de l'usager",
+      target: :nom,
+      available_for_states: Dossier::SOUMIS
+    },
+    {
+      libelle: 'prénom',
+      description: "prénom de l'usager",
+      target: :prenom,
+      available_for_states: Dossier::SOUMIS
+    }
+  ]
+
+  ENTREPRISE_TAGS = [
+    {
+      libelle: 'SIREN',
+      description: '',
+      target: :siren,
+      available_for_states: Dossier::SOUMIS
+    },
+    {
+      libelle: 'numéro de TVA intracommunautaire',
+      description: '',
+      target: :numero_tva_intracommunautaire,
+      available_for_states: Dossier::SOUMIS
+    },
+    {
+      libelle: 'SIRET du siège social',
+      description: '',
+      target: :siret_siege_social,
+      available_for_states: Dossier::SOUMIS
+    },
+    {
+      libelle: 'raison sociale',
+      description: '',
+      target: :raison_sociale,
+      available_for_states: Dossier::SOUMIS
+    }
+  ]
+
+  ETABLISSEMENT_TAGS = [
+    {
+      libelle: 'adresse',
+      description: '',
+      target: :inline_adresse,
+      available_for_states: Dossier::SOUMIS
+    }
+  ]
+
+  def tags
     if procedure.for_individual?
-      identity_tags = individual_tags
+      identity_tags = INDIVIDUAL_TAGS
     else
-      identity_tags = entreprise_tags + etablissement_tags
+      identity_tags = ENTREPRISE_TAGS + ETABLISSEMENT_TAGS
     end
 
-    tags = identity_tags + dossier_tags + procedure_type_de_champ_public_private_tags
-    filter_tags(tags, is_dossier_termine)
+    filter_tags(identity_tags + dossier_tags + champ_public_tags + champ_private_tags)
   end
 
   private
 
-  def filter_tags(tags, is_dossier_termine)
-    if !is_dossier_termine
-      tags.reject { |tag| tag[:dossier_termine_only] }
-    else
-      tags
-    end
-  end
-
-  def procedure_type_de_champ_public_private_tags
-    (procedure.types_de_champ + procedure.types_de_champ_private)
-      .map { |tdc| { libelle: tdc.libelle, description: tdc.description } }
-  end
-
-  def dossier_tags
-    [
-      {
-        libelle: 'motivation',
-        description: 'Motivation facultative associée à la décision finale d’acceptation, refus ou classement sans suite',
-        target: :motivation,
-        dossier_termine_only: true
-      },
-      {
-        libelle: 'date de dépôt',
-        description: 'Date du passage en construction du dossier par l’usager',
-        lambda: -> (d) { format_date(d.en_construction_at) }
-      },
-      {
-        libelle: 'date de passage en instruction',
-        description: '',
-        lambda: -> (d) { format_date(d.en_instruction_at) }
-      },
-      {
-        libelle: 'date de décision',
-        description: 'Date de la décision d’acceptation, refus, ou classement sans suite',
-        lambda: -> (d) { format_date(d.processed_at) },
-        dossier_termine_only: true
-      },
-      { libelle: 'libellé procédure', description: '', lambda: -> (d) { d.procedure.libelle } },
-      { libelle: 'numéro du dossier', description: '', target: :id }
-    ]
-  end
-
   def format_date(date)
     if date.present?
       date.localtime.strftime('%d/%m/%Y')
@@ -64,25 +129,49 @@ module TagsSubstitutionConcern
     end
   end
 
-  def individual_tags
-    [
-      { libelle: 'civilité', description: 'M., Mme', target: :gender },
-      { libelle: 'nom', description: "nom de l'usager", target: :nom },
-      { libelle: 'prénom', description: "prénom de l'usager", target: :prenom }
-    ]
+  def users_dossier_recapitulatif_link(dossier)
+    url = users_dossier_recapitulatif_url(dossier)
+    link_to(url, url, target: '_blank')
   end
 
-  def entreprise_tags
-    [
-      { libelle: 'SIREN', description: '', target: :siren },
-      { libelle: 'numéro de TVA intracommunautaire', description: '', target: :numero_tva_intracommunautaire },
-      { libelle: 'SIRET du siège social', description: '', target: :siret_siege_social },
-      { libelle: 'raison sociale', description: '', target: :raison_sociale }
-    ]
+  def dossier_tags
+    # Overridden by MailTemplateConcern
+    DOSSIER_TAGS
   end
 
-  def etablissement_tags
-    [{ libelle: 'adresse', description: '', target: :inline_adresse }]
+  def filter_tags(tags)
+    # Implementation note: emails and attestation generations are generally
+    # triggerred by changes to the dossier’s state. The email or attestation
+    # is generated right after the dossier has reached its new state.
+    #
+    # DOSSIER_STATE should be equal to this new state.
+    #
+    # For instance, for an email that gets generated for the brouillon->en_construction
+    # transition, DOSSIER_STATE should equal 'en_construction'.
+
+    if !defined?(self.class::DOSSIER_STATE)
+      raise NameError.new("The class #{self.class.name} includes TagsSubstitutionConcern, it should define the DOSSIER_STATE constant but it does not", :DOSSIER_STATE)
+    end
+
+    tags.select { |tag| tag[:available_for_states].include?(self.class::DOSSIER_STATE) }
+  end
+
+  def champ_public_tags
+    types_de_champ_tags(procedure.types_de_champ, Dossier::SOUMIS)
+  end
+
+  def champ_private_tags
+    types_de_champ_tags(procedure.types_de_champ_private, Dossier::INSTRUCTION_COMMENCEE)
+  end
+
+  def types_de_champ_tags(types_de_champ, available_for_states)
+    types_de_champ.map { |tdc|
+      {
+        libelle: tdc.libelle,
+        description: tdc.description,
+        available_for_states: available_for_states
+      }
+    }
   end
 
   def replace_tags(text, dossier)
@@ -90,18 +179,18 @@ module TagsSubstitutionConcern
       return ''
     end
 
-    text = replace_type_de_champ_tags(text, procedure.types_de_champ, dossier.champs)
-    text = replace_type_de_champ_tags(text, procedure.types_de_champ_private, dossier.champs_private)
+    text = replace_type_de_champ_tags(text, filter_tags(champ_public_tags), dossier.champs)
+    text = replace_type_de_champ_tags(text, filter_tags(champ_private_tags), dossier.champs_private)
 
     tags_and_datas = [
       [dossier_tags, dossier],
-      [individual_tags, dossier.individual],
-      [entreprise_tags, dossier.entreprise],
-      [etablissement_tags, dossier.entreprise&.etablissement]
+      [INDIVIDUAL_TAGS, dossier.individual],
+      [ENTREPRISE_TAGS, dossier.entreprise],
+      [ETABLISSEMENT_TAGS, dossier.entreprise&.etablissement]
     ]
 
     tags_and_datas
-      .map { |(tags, data)| [filter_tags(tags, dossier.termine?), data] }
+      .map { |(tags, data)| [filter_tags(tags), data] }
       .inject(text) { |acc, (tags, data)| replace_tags_with_values_from_data(acc, tags, data) }
    end
 
@@ -121,7 +210,7 @@ module TagsSubstitutionConcern
         if tag.key?(:target)
           value = data.send(tag[:target])
         else
-          value = tag[:lambda].(data)
+          value = instance_exec(data, &tag[:lambda])
         end
         replace_tag(acc, tag, value)
       end
diff --git a/app/models/dossier.rb b/app/models/dossier.rb
index 25b022407..5843337d2 100644
--- a/app/models/dossier.rb
+++ b/app/models/dossier.rb
@@ -10,6 +10,8 @@ class Dossier < ActiveRecord::Base
 
   EN_CONSTRUCTION_OU_INSTRUCTION = %w(en_construction en_instruction)
   TERMINE = %w(accepte refuse sans_suite)
+  INSTRUCTION_COMMENCEE = TERMINE + %w(en_instruction)
+  SOUMIS = EN_CONSTRUCTION_OU_INSTRUCTION + TERMINE
 
   has_one :etablissement, dependent: :destroy
   has_one :entreprise, dependent: :destroy
diff --git a/app/models/mails/closed_mail.rb b/app/models/mails/closed_mail.rb
index cf7231836..97f0f1985 100644
--- a/app/models/mails/closed_mail.rb
+++ b/app/models/mails/closed_mail.rb
@@ -8,6 +8,6 @@ module Mails
     TEMPLATE_NAME = "mails/closed_mail"
     DISPLAYED_NAME = "Accusé d'acceptation"
     DEFAULT_SUBJECT = 'Votre dossier TPS nº --numéro du dossier-- a été accepté'
-    IS_DOSSIER_TERMINE = true
+    DOSSIER_STATE = 'accepte'
   end
 end
diff --git a/app/models/mails/initiated_mail.rb b/app/models/mails/initiated_mail.rb
index c9ca384ac..d4a2cbe0f 100644
--- a/app/models/mails/initiated_mail.rb
+++ b/app/models/mails/initiated_mail.rb
@@ -8,6 +8,6 @@ module Mails
     TEMPLATE_NAME = "mails/initiated_mail"
     DISPLAYED_NAME = 'Accusé de réception'
     DEFAULT_SUBJECT = 'Votre dossier TPS nº --numéro du dossier-- a bien été reçu'
-    IS_DOSSIER_TERMINE = false
+    DOSSIER_STATE = 'en_construction'
   end
 end
diff --git a/app/models/mails/received_mail.rb b/app/models/mails/received_mail.rb
index 30f58de9a..ef903b388 100644
--- a/app/models/mails/received_mail.rb
+++ b/app/models/mails/received_mail.rb
@@ -8,6 +8,6 @@ module Mails
     TEMPLATE_NAME = "mails/received_mail"
     DISPLAYED_NAME = 'Accusé de passage en instruction'
     DEFAULT_SUBJECT = 'Votre dossier TPS nº --numéro du dossier-- va être instruit'
-    IS_DOSSIER_TERMINE = false
+    DOSSIER_STATE = 'en_instruction'
   end
 end
diff --git a/app/models/mails/refused_mail.rb b/app/models/mails/refused_mail.rb
index 4e0d818c6..a133e6534 100644
--- a/app/models/mails/refused_mail.rb
+++ b/app/models/mails/refused_mail.rb
@@ -8,6 +8,6 @@ module Mails
     TEMPLATE_NAME = "mails/refused_mail"
     DISPLAYED_NAME = 'Accusé de rejet du dossier'
     DEFAULT_SUBJECT = 'Votre dossier TPS nº --numéro du dossier-- a été refusé'
-    IS_DOSSIER_TERMINE = true
+    DOSSIER_STATE = 'refuse'
   end
 end
diff --git a/app/models/mails/without_continuation_mail.rb b/app/models/mails/without_continuation_mail.rb
index 2c1e2f8b2..142db0982 100644
--- a/app/models/mails/without_continuation_mail.rb
+++ b/app/models/mails/without_continuation_mail.rb
@@ -8,6 +8,6 @@ module Mails
     TEMPLATE_NAME = "mails/without_continuation_mail"
     DISPLAYED_NAME = 'Accusé de classement sans suite'
     DEFAULT_SUBJECT = 'Votre dossier TPS nº --numéro du dossier-- a été classé sans suite'
-    IS_DOSSIER_TERMINE = true
+    DOSSIER_STATE = 'sans_suite'
   end
 end
diff --git a/spec/models/concern/mail_template_concern_spec.rb b/spec/models/concern/mail_template_concern_spec.rb
index 13a2cbf34..136f58b8c 100644
--- a/spec/models/concern/mail_template_concern_spec.rb
+++ b/spec/models/concern/mail_template_concern_spec.rb
@@ -4,7 +4,7 @@ describe MailTemplateConcern do
   let(:procedure) { create(:procedure) }
   let(:dossier) { create(:dossier, procedure: procedure) }
   let(:dossier2) { create(:dossier, procedure: procedure) }
-  let(:initiated_mail) { Mails::InitiatedMail.default_for_procedure(procedure) }
+  let(:initiated_mail) { create(:initiated_mail, procedure: procedure) }
 
   shared_examples "can replace tokens in template" do
     describe 'with no token to replace' do
@@ -47,6 +47,22 @@ describe MailTemplateConcern do
     it_behaves_like "can replace tokens in template"
   end
 
+  describe 'tags' do
+    describe 'in initiated mail' do
+      it "does not treat date de passage en instruction as a tag" do
+        expect(initiated_mail.tags).not_to include(include({ libelle: 'date de passage en instruction' }))
+      end
+    end
+
+    describe 'in received mail' do
+      let(:received_mail) { create(:received_mail, procedure: procedure) }
+
+      it "treats date de passage en instruction as a tag" do
+        expect(received_mail.tags).to include(include({ libelle: 'date de passage en instruction' }))
+      end
+    end
+  end
+
   describe '.replace_tags' do
     before { initiated_mail.body = "n --numéro du dossier--" }
     it "avoids side effects" do
diff --git a/spec/models/concern/tags_substitution_concern_spec.rb b/spec/models/concern/tags_substitution_concern_spec.rb
index 911fa29de..22188d0d6 100644
--- a/spec/models/concern/tags_substitution_concern_spec.rb
+++ b/spec/models/concern/tags_substitution_concern_spec.rb
@@ -2,6 +2,7 @@ describe TagsSubstitutionConcern, type: :model do
   let(:types_de_champ) { [] }
   let(:types_de_champ_private) { [] }
   let(:for_individual) { false }
+  let(:state) { 'accepte' }
 
   let(:procedure) do
     create(:procedure,
@@ -13,17 +14,18 @@ describe TagsSubstitutionConcern, type: :model do
 
   let(:template_concern) do
     (Class.new do
-      include TagsSubstitutionConcern
-      public :replace_tags
+       include TagsSubstitutionConcern
+       public :replace_tags
 
-      def initialize(p)
-        @procedure = p
-      end
+       def initialize(p, s)
+         @procedure = p
+         self.class.const_set(:DOSSIER_STATE, s)
+       end
 
-      def procedure
-        @procedure
-      end
-    end).new(procedure)
+       def procedure
+         @procedure
+       end
+     end).new(procedure, state)
   end
 
   describe 'replace_tags' do
@@ -119,8 +121,6 @@ describe TagsSubstitutionConcern, type: :model do
     context 'when the dossier has a motivation' do
       let(:dossier) { create(:dossier, motivation: 'motivation') }
 
-      before { dossier.accepte! }
-
       context 'and the template has some dossier tags' do
         let(:template) { '--motivation-- --numéro du dossier--' }
 
@@ -131,10 +131,10 @@ describe TagsSubstitutionConcern, type: :model do
     context 'when the procedure has a type de champ prive named libelleA' do
       let(:types_de_champ_private) { [create(:type_de_champ_private, libelle: 'libelleA')] }
 
-      context 'and the are used in the template' do
+      context 'and it is used in the template' do
         let(:template) { '--libelleA--' }
 
-        context 'and its value in the dossier are not nil' do
+        context 'and its value in the dossier is not nil' do
           before { dossier.champs_private.first.update_attributes(value: 'libelle1') }
 
           it { is_expected.to eq('libelle1') }
@@ -142,6 +142,28 @@ describe TagsSubstitutionConcern, type: :model do
       end
     end
 
+    context 'when the dossier is en construction' do
+      let(:state) { 'en_construction' }
+      let(:template) { '--libelleA--' }
+
+      context 'champs privés are not valid tags' do
+        # The dossier just transitionned from brouillon to en construction,
+        # so champs private are not valid tags yet
+
+        let(:types_de_champ_private) { [create(:type_de_champ_private, libelle: 'libelleA')] }
+
+        it { is_expected.to eq('--libelleA--') }
+      end
+
+      context 'champs publics are valid tags' do
+        let(:types_de_champ) { [create(:type_de_champ_public, libelle: 'libelleA')] }
+
+        before { dossier.champs.first.update_attributes(value: 'libelle1') }
+
+        it { is_expected.to eq('libelle1') }
+      end
+    end
+
     context 'when the procedure has 2 types de champ date and datetime' do
       let(:types_de_champ) do
         [
@@ -173,7 +195,6 @@ describe TagsSubstitutionConcern, type: :model do
 
     context "when using a date tag" do
       before do
-        dossier.accepte!
         dossier.en_construction_at = DateTime.new(2001, 2, 3)
         dossier.en_instruction_at = DateTime.new(2004, 5, 6)
         dossier.processed_at = DateTime.new(2007, 8, 9)
@@ -237,6 +258,7 @@ describe TagsSubstitutionConcern, type: :model do
     context 'when generating a document for a dossier that is not termine' do
       let(:dossier) { create(:dossier) }
       let(:template) { '--motivation-- --date de décision--' }
+      let(:state) { 'en_instruction' }
 
       subject { template_concern.replace_tags(template, dossier) }
 
@@ -247,18 +269,36 @@ describe TagsSubstitutionConcern, type: :model do
   end
 
   describe 'tags' do
-    context 'when generating a document for a dossier terminé' do
-      subject { template_concern.tags }
+    subject { template_concern.tags }
 
+    let(:types_de_champ) { [create(:type_de_champ_public, libelle: 'public')] }
+    let(:types_de_champ_private) { [create(:type_de_champ_private, libelle: 'privé')] }
+
+    context 'when generating a document for a dossier terminé' do
       it { is_expected.to include(include({ libelle: 'motivation' })) }
       it { is_expected.to include(include({ libelle: 'date de décision' })) }
+      it { is_expected.to include(include({ libelle: 'public' })) }
+      it { is_expected.to include(include({ libelle: 'privé' })) }
     end
 
-    context 'when generating a document for a dossier that is not terminé' do
-      subject { template_concern.tags(is_dossier_termine: false) }
+    context 'when generating a document for a dossier en instruction' do
+      let(:state) { 'en_instruction' }
 
       it { is_expected.not_to include(include({ libelle: 'motivation' })) }
       it { is_expected.not_to include(include({ libelle: 'date de décision' })) }
+
+      it { is_expected.to include(include({ libelle: 'public' })) }
+      it { is_expected.to include(include({ libelle: 'privé' })) }
+    end
+
+    context 'when generating a document for a dossier en construction' do
+      let(:state) { 'en_construction' }
+
+      it { is_expected.not_to include(include({ libelle: 'motivation' })) }
+      it { is_expected.not_to include(include({ libelle: 'date de décision' })) }
+      it { is_expected.not_to include(include({ libelle: 'privé' })) }
+
+      it { is_expected.to include(include({ libelle: 'public' })) }
     end
   end
 end