How to Close Your Micro-Enterprise: The 2025 Operational Guide

Closing a micro-enterprise requires specific and dated actions: declaration of cessation, final social and tax declarations, management of the CFE, and verification of administrative deregistrations. This guide focuses on the essentials, with practical advice and links to official portals.

In brief: declare the cessation within 30 days on the Single Portal, make your final URSSAF/tax declarations, check the CFE, and verify the deregistration in Sirene/RNE. The cessation procedure is free on the Portal side, though potential fees may exist for certain registers. FranceConnect+ or advanced electronic signature are accepted for signing.

1. Before declaring: prepare the closure

Before any formalities, set a date of cessation of activity. This is the date from which you no longer generate revenue, issue quotes, or deliver services. It will serve as a reference for URSSAF, tax authorities, and registers (RNE, Sirene…).

Then:

• Invoicing and collections: issue your last invoices dated before the cessation and collect your receivables. Update your revenue ledger.
• Contracts: terminate or transfer business accounts, software, professional liability insurance, domiciliation, phone and internet subscriptions. Respect the notice periods.
• Stocks and fixed assets: sell or transfer your stocks. For equipment, keep the supporting documents useful in case of an audit.
• Sites and channels: disable online order taking and post an end-of-activity message on your networks and signatures.
• Archiving: keep quotes, invoices, declarations, and supporting documents for at least the legal retention period.

This preparation phase avoids date anomalies and secures the following steps.

2. Declare the cessation on the Single Portal

Since January 1, 2023, all cessations are done online via the Single Portal operated by INPI. Key deadline: submit the formality within 30 days following the cessation. The procedure triggers transmission to administrations and deregistration from the relevant registers.

Steps:

1. Log in to the Single Portal (formalites.entreprises.gouv.fr), section “Cease your activity”, Individual business (micro-entrepreneur).
2. Enter your SIREN, the date of cessation, and the reason. Upload the requested identity document.
3. Signing the formality: choose between recognized advanced electronic signature or FranceConnect+ which replaces the advanced signature requirement.
4. Fees: the cessation of a sole proprietorship is free. Fees may apply if deregistration from certain registers or filing of documents is necessary.
5. Tracking: access the dashboard to monitor processing by the recipient organizations.

Tip: since August 2025, you can anonymize certain documents and personal data directly from the One-Stop Shop.

3. Final social declarations (URSSAF)

After cessation, you must close your social obligations. In a micro-enterprise, your social contributions are calculated based on the monthly or quarterly declared turnover. Cessation requires a final turnover declaration covering the period from January 1^st until the cessation date. Declare on the usual micro-entrepreneur portal (URSSAF).

Control points:

• Frequency: if you were on a monthly basis, declare the turnover for the cessation month no later than the following month. If you were on a quarterly basis, declare within the month following the end of the civil quarter of cessation.
• Adjustments: social contributions and charges are calculated pro rata to the activity period within the year. Adjustments may occur based on your final declaration.
• Proofs: keep sending receipts and payment proofs.

If URSSAF requests an annual income declaration (depending on your situation), respect the indicative 90-day deadline after the cessation date to submit income for the relevant years.

4. Final tax declarations and CFE

In a micro-enterprise, two points must be addressed: income tax and CFE.

4.1. Income tax

• Classic micro-tax regime: notify the tax office of the cessation within an approximate 45-day period. During the annual campaign (May/June), you will file the form 2042-C PRO reporting turnover from January 1^st to the cessation date.
• Withholding tax payment: if you paid tax at source via withholding, declare the turnover:
  • within the month following the cessation declaration if you were on a monthly basis;
  • within the month following the civil quarter if you were on a quarterly basis.

4.2. CFE: what you need to know

The business property contribution (CFE) is generally established for the full calendar year based on the situation as of January 1st. In case of cessation during the year, you can file a claim with your SIE to request a pro rata reduction according to the period of activity. Furthermore, if your annual turnover ≤ €5,000 over 12 months, the CFE is exempted.

5. Deregistrations: RNE, RCS/RSAC and Sirene directory

The cessation declared via the One-Stop Shop triggers the deregistration from the relevant registers:

• RNE: deregistration of the sole proprietorship from the National Business Register.
• RCS: if you were a merchant, deregistration from the Trade and Companies Register.
• RSAC: for commercial agents, deregistration from the special register.
• Sirene: deregistration from the Insee Sirene directory, with update of the SIRET to ceased.
• Social and tax files: update of your status with social and tax organizations.

Check that the cessation has been taken into account: a Sirene search allows confirmation of the SIRET deregistration. Keep the filing certificate and any deregistration decisions for your records.

6. Special cases and points of attention

• Regulated activities: if you hold a card or authorization (e.g., real estate agent, VTC, regulated crafts), plan for the return or notification to the competent authority.
• VAT: most micro-enterprises are exempt from VAT. If you had opted for VAT, ensure the final CA3 and usual adjustments.
• Professional accounts: close dedicated accounts once the last withdrawals have been made.
• Employees: if you had hired staff, manage the final settlement, end-of-contract DSN, and mandatory documents.
• Social protection: terminate or transfer your provident/mutual insurance contracts.
• Digital identity: keep access to the One-Stop Shop, URSSAF space, and impots.gouv to consult documents and certificates after closure.

7. Closure checklist

Action	To do	Indicative deadline
Set the cessation date	Complete stop of activity and sales	Before any formalities
Declare the cessation	INPI One-Stop Shop	≤ 30 days after cessation
Last URSSAF declaration	Declaration of final turnover	Following month (monthly) or month after the quarter (quarterly)
Income tax	Inform the center, 2042-C PRO the following year	Information within ~45 days, filing in May/June N+1
CFE	Claim for pro rata if due	Upon receipt of the notice
Contracts and accounts	Terminations, bank account closures	According to notice period
Check deregistrations	RNE/RCS/RSAC, Sirene	After feedback from organizations

FAQ

Is the cessation procedure chargeable?

The cessation of a sole proprietorship is free on the One-Stop Shop. However, fees may apply if deregistration from certain registers or filing of documents is required.

What is the deadline to declare the closure of my micro-enterprise?

Declare the cessation on the One-Stop Shop within 30 days following the date of activity cessation.

Do I still have to pay the CFE in the year of closure?

The CFE is established for the entire year. You can request a reduction prorated to the period of activity through a claim with the tax office (SIE). If your annual turnover does not exceed €5,000, you are exempt.

What URSSAF declarations must be made?

Declare your last turnover covering from January 1^st to the date of cessation. Respect your periodicity: declaration within the following month (monthly) or within the month following the end of the calendar quarter (quarterly).

How to sign the procedure online?

You can sign with a recognized advanced electronic signature. Otherwise, authenticate via FranceConnect+, which replaces the advanced signature requirement for cessation procedures.

How to verify that my SIRET has been deregistered?

After processing, check the deregistration on the Sirene directory. Keep the acknowledgment of receipt from the One-Stop Shop and notifications from the organizations.

Sources

• INPI — Closing a micro-entrepreneur activity: procedures, deadlines, social/fiscal impacts
• One-Stop Shop for business formalities — Official portal
• URSSAF Auto-Entrepreneur — Declarations and end of activity

Conclusion

Closing a micro-enterprise mainly involves dating the cessation, declaring within 30 days on the One-Stop Shop, completing URSSAF/tax declarations, and monitoring deregistrations. By following these steps and keeping all supporting documents, the closure remains quick and secure.

Need to go further? Open your account on the One-Stop Shop, prepare your documents, and follow the checklist above. You will save time and avoid follow-ups.