Why close your micro-enterprise?
Several reasons may lead you to cease your micro-entrepreneur activity:
- Status change: switching to EURL, SASU or umbrella company to exceed revenue caps
- Returning to full-time employment
- Permanent cessation of freelance activity
- Exceeding revenue caps for 2 consecutive years (automatic switch to standard regime)
- Prolonged inactivity: you haven't invoiced for a long time
Warning: Keeping an inactive micro-enterprise isn't without consequences. After 24 consecutive months without revenue, URSSAF may proceed with automatic deregistration.
Closing vs suspension: what's the difference?
| Closing (cessation) | Suspension (inactivity) | |
|---|---|---|
| Status | Permanent deregistration | Micro-enterprise still active |
| SIRET | Becomes inactive | Remains active |
| Contributions | Final declaration then nothing | €0 declarations still required |
| CFE | Prorated for cessation year | Due every year |
| Reversibility | New creation required | Immediate resumption possible |
Steps to close your micro-enterprise
Step 1: Declare cessation on the INPI one-stop shop
Closing is done online:
- Log in to formalites.entreprises.gouv.fr
- Go to "Cease an activity"
- Enter your SIRET and desired cessation date
- Validate the declaration
Deadline: You must declare cessation within 30 days following the effective end of your activity.
Step 2: File your final URSSAF declaration
After cessation, you must file a final revenue declaration on autoentrepreneur.urssaf.fr:
- Declare revenue collected between the start of the last period and the cessation date
- Corresponding contributions will be collected normally
Step 3: Declare your income to the tax authority
- Declare revenue from January 1 to the cessation date on your next tax return (2042-C-PRO)
- See our tax declaration guide for details
- CFE is prorated for the cessation year — request a reduction from your tax office
Step 4: Inform your partners
Don't forget to notify:
- Your professional bank — to close the account
- Your professional liability insurance — to cancel the policy
- Your current clients — to complete work or transfer files
- Your accounting software — to export and archive all data
Closing timeline
| Action | Deadline |
|---|---|
| Cessation declaration on one-stop shop | Within 30 days after stopping |
| Final URSSAF declaration | Next monthly/quarterly deadline |
| 2042-C-PRO tax declaration | Spring of the following year |
| CFE reduction request | As soon as possible after cessation |
| Document retention | 10 years (books, invoices, declarations) |
Important: Keep all accounting documents for 10 years after closing. The tax authority can audit you during this period.
Automatic deregistration by URSSAF
URSSAF can automatically deregister you if you declare €0 revenue for 8 consecutive quarters (24 months).
The process
- URSSAF sends a warning letter before deregistration
- You have 1 month to contest or regularize
- Without response, deregistration is pronounced
How to avoid it
- Invoice at least €1 within every 24-month period if you want to keep your micro-enterprise active
- Or close voluntarily to control the timeline
Re-creating after closing
You can re-create a micro-enterprise after closing:
- No mandatory waiting period (except if deregistered for fraud)
- New registration on the INPI one-stop shop, same process
- New SIRET assigned (your old one is permanently inactive)
ACRE after re-creation
To benefit from ACRE again, you must wait 3 years after your last exemption ended.
Closing to change status
When to leave the micro-enterprise?
- Your revenue exceeds the caps (€188,700 or €77,700)
- Your actual expenses exceed the flat-rate deduction (34% to 71%)
- You need to deduct significant investments
- You want to optimize compensation via a company (SASU, EURL)
Options after micro-enterprise
| Status | Suitable if | Social protection |
|---|---|---|
| EI (standard regime) | Actual expenses > deduction, solo activity | Self-employed |
| EURL | Need to limit liability | Self-employed (manager) |
| SASU | Compensation + dividend optimization | Employee-equivalent |
| Umbrella company | Simplicity + employee protection | Employee |
Compare your net income with our salary vs micro-enterprise simulator.
Post-closing obligations
Documents to keep (10 years)
- Revenue and purchase books
- Issued and received invoices
- Professional bank statements
- URSSAF declarations and contribution notices
- Tax returns and assessment notices
- Client and supplier contracts
Closing checklist
- Complete ongoing work and collect final invoices
- Declare cessation on formalites.entreprises.gouv.fr
- File final URSSAF declaration
- Request CFE reduction if applicable
- Notify bank, insurance, and clients
- Cancel professional subscriptions
- Export and archive all accounting data
- Close professional bank account
- Keep documents for 10 years
- Declare income on 2042-C-PRO
Summary: closing a micro-enterprise
- Declaration: on the INPI one-stop shop within 30 days after stopping
- Final URSSAF declaration: mandatory even at €0
- CFE: prorated, request reduction
- Document retention: 10 years minimum
- Re-creation: possible immediately, but ACRE subject to 3-year waiting period
- Automatic deregistration: after 24 months without declared revenue
- Status change: consider EI, EURL or SASU if exceeding caps