Cessation of activity of the micro-entrepreneur (voluntary closure)
Verified 09 December 2025 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The micro-entrepreneur who wishes to permanently cease his activity must carry out several social and fiscal procedures.
In the 30 days after stopping the activity, the micro-entrepreneur must carry out the declaration of cessation of activity on the website of the company formalities desk:
To do so, they must provide an identity document (identity card or passport) or a residence permit to pursue a self-employed activity (for foreigners nationals).
The declaration of cessation of activity results in the delisting automatic from National Register of companies (RNE) and the Trade and businesses Register (RCS) in the event of commercial activity.
Registration of the cessation of activity in the Trade and businesses Register (RCS)
Registration of the cessation of activity in the national register of companies (RNE)
The micro-entrepreneur must declare his last turnover on the site autoentrepreneur.urssaf.fr.
- Where the turnover declaration is monthly : the last declaration must take place in a 30 days after the company's final closing date.
- Where the turnover declaration is quarterly : the last turnover declaration must take place in the month next calendar quarter the permanent closure of the company.
Online account autoentrepreneur.urssaf.fr
During his last declaration of turnover on the site autoentrepreneur.urssaf.fr, the micro-entrepreneur must pay his social contributions.
It has a period of 30 days from the date of cessation of activity.
If he has paid too many contributions, he is repaid within 30 days.
The Urssaf provides a simulator to assist the micro-entrepreneur in calculating the amount of contributions due before ceasing to operate:
The micro-entrepreneur is subject either to the lump sum payment or to the traditional micro-company scheme:
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Lump sum payment discharging income tax (IR)
In the case of a flat-rate withholding tax, income tax (IR) is paid at the same time as social security contributions.
In the 60 days following the date of cessation of activity, the micro-entrepreneur must declare the amount of turnover or revenue realized from 1er January until the date of cessation of activity. He has to use the tax return no. 2042-C-PRO.
The declaration must be made on the particular space of the site impots.gouv.fr:
Taxes: access to your space Private
FYI
The income of micro-entrepreneurs is not taxed twice, but is taken into account in determining the tax rate of other income of the tax household.
Conventional micro-company regime
In the 60 days after the company is closed, the micro-entrepreneur must fill out a supplementary declaration no 2042-C PRO the income tax return. It must record the turnover achieved in the year N-1 of 1er January until the date of cessation of activity in the “professional industrial and commercial income” section.
The declaration must be made by the entrepreneur on the particular space of the site impots.gouv.fr:
Taxes: access to your space Private
This income will be taken into account for the calculation of the income tax of the micro-entrepreneur, and taxed on the progressive scale of income tax.
The tax is paid when the income tax is paid.
For more details, you can consult our fact sheet on the tax regime for micro-company.
In principle, the micro-entrepreneur benefits from the exemption from VAT which exempts him from the declaration and payment of VAT. To benefit from this scheme, the company must not exceed a certain turnover threshold.
The micro-entrepreneur is liable to pay VAT when opting for a actual tax regime VAT or where the turnover exceeds the VAT exemption threshold.
In the 60 days After the cessation of activity, the micro-entrepreneur must make a declaration No. 3517-S-SD (CA12).
This declaration must be made in such a way that dematerialized (sending paper forms is no longer possible):
- Either by a manual online entry forms (EFI mode). The company completes them itself, by connecting to its professional space impots.gouv.fr :
Online tax account for professionals (EFI mode)
- Either by going through a software special exchange (EDI mode). In this case, the company or more generally its representative (for example an accountant) enters all the information required and then sends it to the administration.
- Either through the Portailpro account
Portailpro.gouv: common portal to simplify your declarations and payments
FYI
The tax authorities shall make available a model of Declaration No. 3517-S-SD.
The company property tax (CFE) is due for the whole year by the micro-entrepreneur who carries out his activity at 1erJanuary of the year.
In the event of cessation of activity during the yearHowever, the CFE remains established for the whole year but the micro-entrepreneur can request a reduction of the amount of the CFE for the months without activity. We're talking about relief of the CFE.
In order to obtain this exemption, the micro-entrepreneur must wait until he has received his tax assessment at the CFE. He then addresses a claim by any of the following means:
- From the secure messaging of the professional area of the site impots.gouv.fr
- By post to the company Tax Office:
To know the steps to be taken to obtain a CFE rebate, you can consult the page of tax site.
FYI
If the turnover or revenue does not exceed €5,000 over a period of 12 months, the micro-entrepreneur is exempt from CFE.
CFE in case of cessation of activity
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Registration of the cessation of activity in the Trade and businesses Register (RCS)
Registration of the cessation of activity in the national register of companies (RNE)
CFE in case of cessation of activity
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