Temporary cessation of activity of the micro-entrepreneur
Verified 07 November 2025 - Entreprendre Public Service / Legal and Administrative Information Directorate (Prime Minister)
Temporary cessation of activity allows a micro-entrepreneur to suspend its activity for a limited period. During this period of inactivity, he retains his registration and continues to pay his tax and social payments. Advertising formalities are necessary.
Once the decision to temporarily cease operations has been taken, the micro-entrepreneur has one-month delay to make a declaration on the website of the company formalities office:
Please note
It is not necessary to publish the temporary cessation of activity in a support entitled to receive legal notices (Shal).
The duration of the temporary cessation shall be limited to 1 year.
However, when the micro-entrepreneur is engaged in a commercial activity, he or she may extend the temporary cessation for an additional year. The duration is therefore limited to 2 years for a commercial activity.
The micro-entrepreneur who temporarily ceases his activity has no accounting obligation to perform.
The micro-entrepreneur is subject to the micro-social regime. It is affiliated to the social security of the self-employed (or self-employed workers scheme - TNS). It pays social contributions and contributions according to its turnover or revenue.
During his temporary cessation of activity, he remains affiliated social security for the self-employed.
However, if he wishes benefit from social protection in the absence of income from work, he may apply to pay minimum social contributions. He must then send a request to the Urssaf (or to the general social security funds overseas) by mail or via the messaging of his online account autoentrepreneur.urssaf.fr. He then leaves the micro-social regime.
Online account autoentrepreneur.urssaf.fr
For more information on the social contributions of the micro-entrepreneur and the possible option for the payment of minimum contributions, see the fact sheet on the micro-social regime of the micro-entrepreneur.
FYI
The exemption from social security contributions enjoyed by the entrepreneur in respect of Acre is maintained during the period of temporary cessation of activity.
A micro-entrepreneur who declares zero turnover or who does not make a declaration of turnover or income for at least 2 calendar years consecutive or 8 calendar quarters may be automatically struck off. He is considered to no longer be engaged in a professional activity justifying his affiliation to the social security scheme for the self-employed. He is then informed by the director of the Urssaf that a measure to cancel his membership is being considered.
To oppose the proposed cancelation, the micro-entrepreneur must provide within 1 month proof of the continuation of the activity (declaration of activity income or turnover).
Please note
The removal from the Register of National companies (RNE) by a social security body automatically results in the removal from the Register.
Radiation after 2 years of inactivity
Radiation pronounced by the director of the Urssaf
Removal of the (including micro-entrepreneur)
Temporary cessation of activity has different tax consequences.
VAT
During the temporary cessation of activity, the micro-entrepreneur is exemption from declaration and payment of VAT.
Taxation of profits
The micro-entrepreneur must continue to report his turnover (turnover) throughout his temporary cessation of activity. The following statement shall be made: " nil ’ in place of the amount of turnover or revenue.
This declaration must be made online on the Urssaf website :
Micro-entrepreneur: online declaration of turnover (simplified micro-social regime)
Company Property Assessment (CFE)
The micro-entrepreneur remains subject to the company property tax (CFE) during the 12-month period of inactivity.
In the event of commercial activity, the temporary cessation may be extended. Beyond 12 months, the company is exempt from CFE.
Please note
Companies with a turnover or revenue of less than or equal to €5,000 are exempt from CFE.
When the period of temporary cessation of activity ends (after 1 year or 2 years if the activity is commercial), the micro-entrepreneur has two options:
- Either reactivate its activity at the company formalities desk
- Either permanently cease its activity by making a declaration to the companies' formalities desk. For more information, see cessation of activity of the micro-entrepreneur.
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Removal of the - (including micro-entrepreneur)
Automatic cancelation of social security membership
Radiation pronounced by the director of the Urssaf
Online service