{"id":19220,"date":"2017-02-02T00:30:32","date_gmt":"2017-02-01T23:30:32","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=19220"},"modified":"2024-09-26T17:01:48","modified_gmt":"2024-09-26T15:01:48","slug":"fermeture-autoentreprise","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/fermeture-autoentreprise\/","title":{"rendered":"Fermeture d\u2019une autoentreprise : comment faire\u00a0?"},"content":{"rendered":"<p>Il existe de nombreuses raisons pour la fermeture d&rsquo;une autoentreprise. Ainsi des d\u00e9passement des seuils, du manque d\u2019activit\u00e9, d&rsquo;un changement d\u2019orientation professionnelle, d&rsquo;une association, etc.<\/p>\n<p><strong>Les formalit\u00e9s de radiation d\u2019une autoentreprise ressemblent en de nombreux points \u00e0 celles de l\u2019arr\u00eat d\u2019une entreprise individuelle. Cependant, quelques sp\u00e9cificit\u00e9s propres \u00e0 l\u2019autoentreprise existent.<\/strong><\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France d\u00e9taille la proc\u00e9dure \u00e0 suivre pour la fermeture d&rsquo;une autoentreprise, \u00e9tape par \u00e9tape.<\/p>\n<h2>Etape 1\u00a0: d\u00e9clarer la cessation d\u2019activit\u00e9 au CFE (Centre de Formalit\u00e9s des Entreprises)<\/h2>\n<p><img decoding=\"async\" class=\" wp-image-18891 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/arret-1.jpg\" alt=\"Etape 1 : d\u00e9clarer la cessation d\u2019activit\u00e9 au CFE (Centre de Formalit\u00e9 des Entreprises)\" width=\"201\" height=\"177\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/arret-1.jpg 750w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/arret-1-300x264.jpg 300w\" sizes=\"(max-width: 201px) 100vw, 201px\" \/>C\u2019est le centre de formalit\u00e9s des entreprises (CFE) qui va se charger d\u2019enregistrer votre d\u00e9claration de cessation d\u2019activit\u00e9 d\u00e9finitive. <strong>Cette d\u00e9claration est enti\u00e8rement gratuite. En outre, elle peut se faire en vous rendant sur place, par courrier ou en ligne.<\/strong><\/p>\n<h3>D\u00e9claration par courrier<\/h3>\n<p>La d\u00e9claration de cessation par courrier se fait en remplissant \u00a0un formulaire que vous enverrez directement \u00e0 l\u2019organisme consulaire (CFE) dont vous d\u00e9pendez.<\/p>\n<ul>\n<li>Si votre activit\u00e9 rel\u00e8ve de la Chambre des M\u00e9tiers et de l\u2019Artisanat ou de la Chambre de Commerce et de l\u2019Industrie (industriels, commerciaux, artisans et prestataires de services), il faudra vous procurer, remplir et renvoyer \u00a0le formulaire P4CMB.<\/li>\n<li>Et les professions lib\u00e9rales rempliront le formulaire de modification ou de cessation d\u2019activit\u00e9 P2-P4.<\/li>\n<\/ul>\n<h3>D\u00e9claration sur place<\/h3>\n<p>La cessation d\u2019activit\u00e9 peut aussi se d\u00e9clarer sur place en remplissant et en remettant le formulaire \u00e9voqu\u00e9 ci-dessus. Une pi\u00e8ce d\u2019identit\u00e9 est n\u00e9cessaire.<\/p>\n<h3>\u00a0D\u00e9claration en ligne<\/h3>\n<p>Le site de l\u2019URSSAF permet de d\u00e9clarer la fermeture de l\u2019autoentreprise en ligne. Il faudra cependant disposer d\u2019un certificat de signature \u00e9lectronique.<\/p>\n<p><strong>Quelle que soit la mani\u00e8re dont vous aurez d\u00e9clar\u00e9 la cessation de votre activit\u00e9, vous recevrez un accus\u00e9 de r\u00e9ception \u00e0 la fin de votre d\u00e9marche.<\/strong> Pensez \u00e0 le conserver, il pourra vous \u00eatre utile pour justifier de la date \u00e0 laquelle vous avez cess\u00e9 votre activit\u00e9.<\/p>\n<h2>Etape 2\u00a0: la derni\u00e8re d\u00e9claration de chiffre d\u2019affaires<\/h2>\n<p><img decoding=\"async\" class=\"wp-image-18881 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/internet-2.jpg\" alt=\"Etape 1 : d\u00e9clarer la cessation d\u2019activit\u00e9 au CFE (Centre de Formalit\u00e9 des Entreprises)\" width=\"214\" height=\"132\" \/><strong>La derni\u00e8re d\u00e9claration de chiffre d\u2019affaires doit \u00eatre faite quelle que soit la date de d\u00e9claration de cessation de l\u2019activit\u00e9.<\/strong> Cette d\u00e9claration permettra de payer l\u2019ensemble des cotisations sociales restant dues sur le CA non d\u00e9clar\u00e9. Elle se fera dans les conditions habituelles tant pour la nature de la d\u00e9claration (sur net-entreprise ou sur papier) que pour le respect des dates butoirs.<\/p>\n<ul>\n<li>Les autoentrepreneurs effectuant <strong>une d\u00e9claration mensuelle doivent transmettre leur CA final dans le mois qui suit la d\u00e9claration au CFE,<\/strong><\/li>\n<li>Les autoentrepreneurs qui d\u00e9clarent <strong>de mani\u00e8re trimestrielle doivent transmettre leur CA final dans le mois suivant le trimestre civil de d\u00e9claration au CFE.<\/strong><\/li>\n<\/ul>\n<h2>Etape 3\u00a0: la d\u00e9claration de revenus aux imp\u00f4ts<\/h2>\n<p><img decoding=\"async\" class=\" wp-image-16422 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/cout-de-revient-2016-1.jpg\" alt=\"Etape 3 : la d\u00e9claration de revenu aux imp\u00f4ts\" width=\"183\" height=\"136\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/cout-de-revient-2016-1.jpg 645w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/cout-de-revient-2016-1-300x223.jpg 300w\" sizes=\"(max-width: 183px) 100vw, 183px\" \/><strong>Les autoentrepreneurs qui n\u2019ont pas choisi le pr\u00e9l\u00e8vement lib\u00e9ratoire doivent faire une d\u00e9claration aupr\u00e8s des services des imp\u00f4ts. Pour les autres, l\u2019imp\u00f4t sur le revenu sera per\u00e7u gr\u00e2ce au pr\u00e9l\u00e8vement lib\u00e9ratoire.<\/strong><\/p>\n<p>Les autoentrepreneurs concern\u00e9s doivent faire parvenir aux imp\u00f4ts une d\u00e9claration de revenus pr\u00e9cisant :<\/p>\n<ul>\n<li>le montant du CA r\u00e9alis\u00e9 entre le premier janvier de l\u2019ann\u00e9e de la cessation d\u2019activit\u00e9 et la date de fermeture effective et d\u00e9finitive.<\/li>\n<\/ul>\n<p>Ce montant prendra en compte l\u2019ensemble du CA r\u00e9alis\u00e9. Il int\u00e8gre donc le montant du CA qui n\u2019a pas encore \u00e9t\u00e9 pay\u00e9.<strong> La d\u00e9claration de revenus doit \u00eatre envoy\u00e9e dans les 60 jours qui suivent la fermeture de l\u2019autoentreprise.<\/strong><\/p>\n<p>Le montant d\u00e9clar\u00e9 s&rsquo;ajoute au calcul de l\u2019assiette de l\u2019imp\u00f4t sur le revenu du foyer fiscal.<\/p>\n<h2>Apr\u00e8s la fermeture d&rsquo;une autoentreprise, peut-on en cr\u00e9er une nouvelle\u00a0?<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-11798 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1.jpg\" alt=\"Peut-on cr\u00e9er une nouvelle auto-entreprise ?\" width=\"128\" height=\"159\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1.jpg 289w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1-242x300.jpg 242w\" sizes=\"(max-width: 128px) 100vw, 128px\" \/><strong>La fermeture d\u2019une autoentreprise emp\u00eache l\u2019autoentrepreneur d&rsquo;en cr\u00e9er une nouvelle ayant la m\u00eame activit\u00e9 pendant 2 ann\u00e9es civiles<\/strong> (dont l\u2019ann\u00e9e de cessation d\u2019activit\u00e9).<\/p>\n<p>Ainsi, un autoentrepreneur qui aurait ferm\u00e9 son autoentreprise courant 2016 ne pourra pas en recr\u00e9er une avec la m\u00eame activit\u00e9 avant le 01\/01\/2019. Il peut cependant en cr\u00e9er une avec une activit\u00e9 diff\u00e9rente. Celle-ci disposera alors d\u2019un code APE diff\u00e9rent de celui de la premi\u00e8re.<\/p>\n<p><strong>Il peut donc \u00eatre int\u00e9ressant de r\u00e9fl\u00e9chir \u00e0 la possibilit\u00e9 de d\u00e9clarer une activit\u00e9 nulle pendant un certain temps, plut\u00f4t que de de fermer son autoentreprise.<\/strong> Cela offre la possibilit\u00e9 de retrouver des clients dans les 2 ans. Attention ! Si l\u2019activit\u00e9 de l\u2019autoentreprise est nulle pendant 24 mois celle-ci sera radi\u00e9e, ce qui stoppera d\u2019office le r\u00e9gime de l\u2019autoentrepreneur.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour aller plus loin sur l\u2019autoentreprise, retrouvez nos articles sur le blog de Valoxy : <\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">\n<p class=\"p1\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/lauto-entrepreneur\/\">L\u2019auto-entrepreneur<\/a><\/span><\/p>\n<\/li>\n<li class=\"li3\"><a href=\"https:\/\/valoxy.org\/blog\/auto-entrepreneur-expert-comptable\/\"><span class=\"s2\">Autoentrepreneur\u00a0: faut-il un expert-comptable\u00a0?<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Il existe de nombreuses raisons pour la fermeture d&rsquo;une autoentreprise. Ainsi des d\u00e9passement des seuils, du manque d\u2019activit\u00e9, d&rsquo;un changement d\u2019orientation professionnelle, d&rsquo;une association, etc. Les formalit\u00e9s de radiation d\u2019une autoentreprise ressemblent en de nombreux points \u00e0 celles de l\u2019arr\u00eat&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11303,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-19220","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fermeture d\u2019une autoentreprise : comment faire\u00a0?<\/title>\n<meta name=\"description\" content=\"Les formalit\u00e9s \u00e0 suivre pour la fermeture d\u2019une autoentreprise ressemblent \u00e0 celles de la radiation 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