Termination of the activity of the individual contractor (voluntary closure)
Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)
Voluntary cessation of activity refers to companies who are not cessation of payments. Formalities must be carried out and tax and social security procedures are necessary to close the activity.
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 :
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
FYI
In the event of cessation of activity, your 2 assets, professional and personal, are brought together in a single heritage. Your creditors can claim their claims on all of your assets.
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.
FYI
If you have been in business for at least 5 years, you can benefit, under conditions, from a capital gains exemption.
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Business activity
The Industrial and Commercial Profit Statement (BIC) must be sent to the Mode Tax Department EDI or EFI.
2023 Income Statement 2022 - Industrial and Commercial Profits (BIC)
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.
Handicraft activity
The industrial and commercial profits declaration must be sent to the tax department in mode EDI or EFI.
2023 Income Statement 2022 - Industrial and Commercial Profits (BIC)
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.
Liberal activity
The Non-Commercial Profit Statement (NTB) must be sent to the Mode Tax Department EDI or EFI.
Non-Commercial Profits (NTB) - Controlled Reporting Regime
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.
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.
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Real standard VAT arrangements
Within 30 days of cessation of activity, you must address in mode EDI or EFI Form CA3.
Value added tax and similar charges (Annex to the CA3 declaration)
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.
Simplified real regime
Within 60 days of cessation of activity, you must address in mode EDI or EFI the annual VAT adjustment declaration form CA 12.
Annual VAT adjustment declaration - Simplified scheme (3517-S)
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.
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)
FYI
if your turnover or revenue does 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.
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.
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- Company Tax Service (SIE)
- Registry of the Commercial Court
- Chamber of Commerce and Industry (CCI)
- Chamber of Crafts and Crafts (CMA)
Status of the sole trader
Removal from the national register of companies
Appointment, role of the liquidator, notice of termination and disbarment
Capital gains exemption
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General Directorate of Public Finance
Ministry of Economy