Discontinuance of the micro-entrepreneur's activity (voluntary closure)
Verified 01 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)
You are a micro-entrepreneur and you want to permanently stop your business? You must complete a cessation form and take social and tax steps.
Decision to cease activity
In the 30 days after cessation of activity, you must make the declaration of cessation of activity on the website of the companies formalities window
The declaration of cessation of activity shall entail the delisting automatic on the following registers:
- Legal registers (SCR: titleContent, RNE: titleContent)
- Sirene Directory
- Files of professional affiliates of social organizations
- Tax Administration Managed Active Professionals Files
Statement of your micro-company's turnover
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You chose the micro-tax system
You must, within 45 days after your activity has stopped, notify your tax center.
You must also file a supplementary income tax return No. 2042-C PRO on which you enter the turnover realized on 1er January until the date of cessation.
Supplementary declaration of income from self-employed occupations
This return is to be filed with your personal income tax office (SIP) in May or June of the year following the year of your cessation of activity (depending on your department of residence).
Who shall I contact
The corresponding results are subject to immediate income tax.
However, this tax is provisional: it will be deducted from the amount of income tax assessed for the whole of the cessation year.
You chose the final income tax payment
Monthly declaration
You must report your sales within one month of the declaration of cessation of activity.
With this plan, you pay income tax and mandatory payroll taxes in one go.
Quarterly reporting
You must file your income tax return within one month of calendar quarter the permanent closure of the micro-company.
With this plan, you pay income tax and mandatory payroll taxes in one go.
Company Property Tax (CFE)
The company property tax (CFE) is due each year according to your situation on the 1er January of the year.
In the event of a cessation of activity during the year, the CFE shall remain established for the whole year.
However, when you receive your tax bill, you can ask your company Tax Office (EFA) for your tax complaint reducing your CFE according to your operating time.
You can make this request using your secure email which is available in your business area of the impots.gouv.fr website.
Who shall I contact
FYI
If your sales or revenues do not exceed €5,000 over a 12-month period, you are exempt from the CFE.
As soon as your activity ceases, your provisional social contributions and contributions cease to be due.
Example :
If your business closes on May 15, 2022, you do not have to pay contributions for the months of June to December 2022.
Within 90 days from the date of cessation of your activity, you must declare to the Urssaf your income for the current year and those of the previous year.
On the basis of this declaration, contributions for sickness and maternity insurance, family allowances and basic retirement benefits shall be regularized.
Your final contributions are regularized as follows:
- Or in the case of flow rate, you must pay the contributions due in a 30-day period following the notice of appeal of the supplement
- Or in the case of credit, you are reimbursed within 30 days
If you have employees, you must, within 60 days of the cessation of activity, transmit a registered social declaration (DSN) with the payroll of the employees for the last month of activity.
The DSN device will then be automatically informed of the cessation of activity.
Who can help me?
The public service accompanying companies
Do you have a project, a difficulty, a question of daily life?
Simple and free - you will be called back within 5 days by THE advisor who can help you.
Removal of company
Removal from the national register of companies