If you wish to create a company to develop your activity started as a micro-entrepreneur, you cannot transform this legal structure (sole proprietorship) into a company, type SASU (simplified joint stock company with one person) or EURL (one person company with limited liability ) for example. Legally, these are different structures since the sole proprietorship is a Physical person, while the company (SAS, SARL…) is a personal moral…
To stop a micro-enterprise activity, the formalities are quite light and close to those carried out during the declaration of start of activity. The entrepreneur who has chosen to carry on his activity within the framework of the micro-enterprise regime (ex-autoentrepreneur) is in fact an “individual entrepreneur” for the law. As a reminder, the micro-enterprise regime is suitable for small projects, to test a concept or a product, or for activities complementary to paid employment.
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Declaration to the CFE of cessation of activity
The first thing to do is to declare the cessation of activity at the center of formalities of companies (CFE) on which you depend. The declaration can be made online or by correspondence.
On the Internet, the lautoentrepreneur.fr site provides you with a form that records the cessation of activity. If you travel to your CFE, you must first complete and print the CERFA P2-P4 Micro-entrepreneur form. This document is common to commercial, craft and liberal activities.
Taxes and other contributions
Your turnover statement varies depending on your tax regime.
When declaring your start as a micro-entrepreneur, you have the choice between two tax systems: the micro-enterprise regime (no option for the final payment) or the micro-social regime.
With the classic micro-enterprise regime, you have 60 days after cessation of activity to send a personal income tax return type 2042 to the personal tax department, to which you must attach the supplementary return 2042-C-PRO (for turnover). Under this regime, you are subject to income tax schedule.
If you had opted for micro-social diet, you have reported your quarterly sales no later than 1 month after the end of each quarter.
Regarding the business property assessment (CFE), by default, you must pay it for the whole year if you were operating on 1st January. However, in the event of cessation of activity during the year, it is possible to obtain from the tax department a reduction in its amount.
Put micro-enterprise to sleep
If you just want to suspend your micro-business, be aware that this is possible for up to 24 months. You just need to declare zero turnover (0 euro) every month or quarter. However, be careful, after 12 months of continuous suspension, your micro-enterprise will be considered as having ceased all activity.
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