Temporary cessation of the activity of the micro-entrepreneur
Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)
The temporary cessation of activity allows the micro-entrepreneur to suspend the activity for a specified period while avoiding the cancelation of the contract. During this period of inactivity, he retains his registration and continues to settle his tax and social security payments. Advertising formalities are necessary.
Once you have decided to cease your activity, you must within 1 month complete a cessation of activity form (by checking temporary cessation) on the company formalities window website
Please note
It is not necessary to announce the temporary cessation of activity in a legal listing support (Shal)
General case
The period of inactivity is limited to 1 year.
Your business is of a commercial nature
The period of inactivity is limited to 1 year.
However, this period may be extended by an additional year.
You have no accounting obligations to perform.
General case
During the temporary cessation of activity, you stay affiliated with your social security system :
- If you are in scheme for self-employed persons : when you have no working income, you still have to pay some compulsory minimum contributions (daily allowances, basic old-age insurance, invalidity and death).
- If you are in general social security scheme : the amount of your social contributions depends on the remuneration linked to your micro-company. You have no contributions to pay during the period of inactivity.
You benefit from the Acre
The exemption from social security contributions which you benefit from under the Acre shall be maintained during the period of temporary cessation of activity.
- VAT: you are exempt from reporting and payment.
- Business tax: you must indicate on your monthly or quarterly reporting that your turnover is zero.
- Company Property Tax (CFE) : you have to pay it for 12 months. You will then be exempt. Caution: companies with a turnover or revenue of less than or equal to €5,000 are exempt from CFE.
At the end of the cessation period, there is 2 possibilities :
- Either you reactivate your company
- Either you're permanently out of business
You must declare your choice (modification or cessation of activity) online on the website of the company formalities window:
This cessation of activity results in the cancelation of your company RNE: titleContent and at the SCR: titleContent for a commercial activity.
If you have not achieved or reported any turnover or revenue for at least 2 calendar years consecutive, you are presumed not to pursue any professional activity justifying your affiliation to social security.
Expungement may be decided by the social security authorities.
You can object to this delisting within 1 month upon receipt of such information.
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