Termination of the activity of the individual contractor (voluntary closure)

In the 30 days after cessation of activity, the sole trader must make the declaration of cessation of activity.

You must declare your cessation of activity on the website of the company formalities office :

Company Formalities Window

The declaration of cessation of activity has the consequence of delisting automatic company 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

The declaration of cessation of activity results in the deletion from the National company Register (NCR).

For a trader, it also results in the cancelation of the SCR: titleContent. For a liberal, the declaration of cessation of activity leads to the deletion from the register corresponding to the profession pursued (e.g. Adeli directory for certain healthcare professionals).

You must do the following:

• Declaration of results

• VAT return

• Declaration on company value added tax (VAAC)
• Request for reduction of the company property tax (CFE) if you stopped your activity during the year.

Declaration of results

In a 60-day period after the actual closing date of the activity, you must subscribe to a final income statement online.

VAT returns

You must address in mode EDI or EFI a final VAT return. It is different if the company is subject to normal real speed or simplified real regime VAT.

Territorial Economic Contribution (TEC)

It is composed of company value added tax (VAAC) and the company property tax (CFE).

Company Value Added Tax (VAE)

If the turnover exceeds €152,500, you must make a final statement within 60 days that follow the end of the activity even if you don't fix anything.

The payment of the EFA is made in EDI or EFI.

Declaration of added value and employees - form n°1330-CVAE-SD

When it does not wish to transmit its data directly to the DGFIP: titleContent, the company uses the services of a third party (intermediary or provider) who has the status of EDI partner.

In EFI mode, the company makes its own statements.

Online tax account for professionals (EFI mode)

Company Property Tax (CFE)

The settlement of the CFE is done in mode EDI or EFI.

• If you have ceased your activity on December 31, you must pay the full amount of the CFE due for the year of termination.
• If you have ceased your activity in the course of the year, you can ask your company tax department (SIE) for a reduction in your contribution based on the time of activity. The application must be made before December 31 of the following year.

When it does not wish to transmit its data directly to the DGFIP: titleContent, the company uses the services of a third party (intermediary or provider) who has the status of EDI partner.

In EFI mode, the company makes its own statements.

Online tax account for professionals (EFI mode)

As soon as your activity ceases, your provisional social contributions and contributions cease to be due.

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.

Nominative Social Declaration (DSN)