﻿{"id":8651,"date":"2014-09-30T16:54:23","date_gmt":"2014-09-30T14:54:23","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=8651"},"modified":"2024-07-13T18:10:50","modified_gmt":"2024-07-13T16:10:50","slug":"entreprise-en-sommeil","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/entreprise-en-sommeil\/","title":{"rendered":"L&rsquo;entreprise en sommeil"},"content":{"rendered":"<p>Une entreprise en sommeil est comme une entreprise \u00ab\u00a0en pause\u00a0\u00bb. Elle a cess\u00e9 son activit\u00e9, elle ne facture plus, elle ne vend plus, mais sa structure juridique et sa personnalit\u00e9 morale continuent d\u2019exister. La mise en sommeil est une proc\u00e9dure qui peut concerner les entreprises individuelles ou les soci\u00e9t\u00e9s. <span class=\"exergue\">Son co\u00fbt diff\u00e8re selon la structure juridique.<\/span><\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, se penche sur la d\u00e9finition d\u2019une mise en sommeil, ses raisons et son co\u00fbt.<\/p>\n<figure id=\"attachment_3948\" aria-describedby=\"caption-attachment-3948\" style=\"width: 172px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-3948\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/strategie-dentreprise-300x300.png\" alt=\" la mise en sommeil entreprise\" width=\"172\" height=\"172\" \/><figcaption id=\"caption-attachment-3948\" class=\"wp-caption-text\">Combien co\u00fbte la mise en sommeil d\u2019une entreprise ?<\/figcaption><\/figure>\n<h2>Qu\u2019est-ce qu\u2019une entreprise en sommeil ?<\/h2>\n<div class=\"encadre-style\">Dans les faits, <span class=\"exergue\">la mise en sommeil s\u2019apparente \u00e0 une cessation d\u2019activit\u00e9.<\/span> L\u2019entreprise ne facture plus et elle n\u2019effectue aucune d\u00e9pense. Mais l\u00e9galement, la mise en sommeil n\u2019est ni une radiation ni une dissolution. Plut\u00f4t une \u00ab mise en pause temporaire de l\u2019activit\u00e9 \u00bb. La structure juridique et sa personnalit\u00e9 morale continuent d\u2019exister.<\/div>\n<p>D\u2019ailleurs, <span class=\"exergue\">la mise en sommeil ne peut exc\u00e9der deux ans pour une soci\u00e9t\u00e9, un an renouvelable pour une entreprise individuelle exer\u00e7ant une activit\u00e9 commerciale et un an pour une entreprise exer\u00e7ant une activit\u00e9 artisanale.<\/span> Au-del\u00e0 de ces d\u00e9lais, le greffe du tribunal de commerce pourra ordonner une proc\u00e9dure de surveillance aux fins d\u2019analyser l\u2019opportunit\u00e9 d\u2019une radiation.<\/p>\n<h2>Pourquoi d\u00e9cider d\u2019une mise en sommeil ?<\/h2>\n<p><img decoding=\"async\" class=\"alignright wp-image-4010\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/creation-dentreprise8-300x295.png\" alt=\"mise en sommeil entreprise\" width=\"112\" height=\"110\" \/>La raison principale qui conduit \u00e0 la mise en sommeil est le niveau d\u2019activit\u00e9 observ\u00e9 par l\u2019entreprise ou la soci\u00e9t\u00e9. Quand le chiffre d\u2019affaires flirte avec le z\u00e9ro, \u00e0 cause de la perte d\u2019un client unique par exemple. Lorsque l\u2019entreprise est en transition d\u2019activit\u00e9, ou en phase de cession d\u2019un fonds de commerce en vue d\u2019en racheter un autre \u2026<br \/>\n<span class=\"exergue\">C\u2019est le repr\u00e9sentant l\u00e9gal qui prend seul la d\u00e9cision de mise en sommeil<\/span> (sauf dans le cas d\u2019une soci\u00e9t\u00e9 dont les statuts stipulent une clause contraire).<\/p>\n<p><img decoding=\"async\" class=\"alignleft wp-image-3245\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/credit-impot-recherche.png\" alt=\"mise en sommeil entreprise\" width=\"61\" height=\"60\" \/>Attention, si le repr\u00e9sentant l\u00e9gal constate une situation de cessation des paiement, il doit en avertir le tribunal de commerce. S\u2019il d\u00e9cidait de cacher ces probl\u00e8mes financiers sous couvert d\u2019une mise en sommeil, il se retrouverait en situation de fraude.<\/p>\n<h2>Combien co\u00fbte une mise en sommeil ?<\/h2>\n<p>Le co\u00fbt de la mise en sommeil repr\u00e9sente les frais d\u2019inscription au bulletin officiel des annonces civiles et commerciales (BODACC) et les frais de modification au registre du commerce et des soci\u00e9t\u00e9s (RCS) ou au r\u00e9pertoire des m\u00e9tiers, en fonction de l\u2019activit\u00e9 concern\u00e9e.<\/p>\n<p><span class=\"exergue\">Ce co\u00fbt diff\u00e8re selon le statut juridique de l\u2019entreprise :<\/span><\/p>\n<ul>\n<li>Pour une entreprise individuelle, il s\u2019\u00e9l\u00e8ve \u00e0 une centaine d\u2019euros.<\/li>\n<li>Pour une soci\u00e9t\u00e9, il s\u2019\u00e9l\u00e8ve \u00e0 200 euros environ. La d\u00e9claration de modification dans un journal d\u2019annonces l\u00e9gales est facultative.<\/li>\n<\/ul>\n<p>Le repr\u00e9sentant l\u00e9gal doit d\u00e9clarer la mise en sommeil aupr\u00e8s du centre de formalit\u00e9s des entreprises (CFE) dont son entreprise d\u00e9pend. Celui-ci se chargera de transmettre l\u2019information au greffe du tribunal de commerce et aux registres concern\u00e9s.<\/p>\n<h2>Certaines obligations de l&rsquo;entreprise en sommeil continuent de courir<\/h2>\n<p>La mise en sommeil ne signifie pas la cessation de l\u2019activit\u00e9. <span class=\"exergue\">Si le repr\u00e9sentant l\u00e9gal est travailleur non-salari\u00e9, affili\u00e9 au r\u00e9gime social des ind\u00e9pendants (RSI), il continue de s\u2019acquitter du forfait de charges sociales, calcul\u00e9 sur une base minimum.<\/span> <span class=\"exergue\">S\u2019il est assimil\u00e9-salari\u00e9, affili\u00e9 au r\u00e9gime g\u00e9n\u00e9ral de la S\u00e9curit\u00e9 sociale, il ne verse aucune cotisation<\/span> puisqu\u2019il ne per\u00e7oit aucune r\u00e9mun\u00e9ration durant la p\u00e9riode.<\/p>\n<p>En savoir plus sur les r\u00e9gimes sociaux des chefs d\u2019entreprises : <a href=\"https:\/\/valoxy.org\/blog\/regime-social-du-dirigeant\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Le r\u00e9gime social du dirigeant<\/strong><\/a><\/p>\n<div class=\"encadre-style\">L\u2019entreprise ne r\u00e9alise aucun b\u00e9n\u00e9fice, elle ne verse donc aucun imp\u00f4t au titre de la p\u00e9riode de mise en sommeil. Elle est dispens\u00e9e de d\u00e9claration et de paiement de la TVA. <span class=\"exergue\">Elle continue n\u00e9anmoins \u00e0 remplir ses d\u00e9clarations fiscales<\/span> (en indiquant la mention \u00ab n\u00e9ant \u00bb),<span class=\"exergue\"> \u00e0 d\u00e9poser ses comptes sociaux et, dans le cas d\u2019une soci\u00e9t\u00e9, \u00e0 organiser ses assembl\u00e9es g\u00e9n\u00e9rales.<\/span><br \/>\nLa cotisation fonci\u00e8re des entreprises reste due pour l\u2019ann\u00e9e civile en cours.<\/div>\n<h2>La fin de la mise en sommeil<\/h2>\n<p>Lorsque l&rsquo;entreprise se retrouve \u00e0 nouveau en \u00e9tat d&rsquo;avoir une activit\u00e9 rentable, il est temps de mettre fin \u00e0 sa mise en sommeil ! Les chefs d\u2019entreprises ne doivent pas oublier que<span class=\"exergue\"> la r\u00e9activation de leur entreprise et les formalit\u00e9s qui en d\u00e9coulent ont \u00e9galement un co\u00fbt<\/span>, qui s\u2019\u00e9l\u00e8ve \u00e0 environ 70 euros pour les entreprises individuelles et 140 euros pour les soci\u00e9t\u00e9s.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur la mise en sommeil ou l\u2019arr\u00eat d\u2019une soci\u00e9t\u00e9, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><span class=\"s3\">La fin de la soci\u00e9t\u00e9<\/span><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/liquidation-judiciaire\/\"><span class=\"s3\">La liquidation judiciaire<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/mise-sommeil-societe\/\"><span class=\"s3\">La mise en sommeil de la soci\u00e9t\u00e9<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/duree-vie-societe\/\"><span class=\"s3\">La dur\u00e9e de vie d\u2019une soci\u00e9t\u00e9<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/fermeture-autoentreprise\/\"><span class=\"s3\">Fermeture d\u2019une autoentreprise : comment faire ?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Une entreprise en sommeil est comme une entreprise \u00ab\u00a0en pause\u00a0\u00bb. Elle a cess\u00e9 son activit\u00e9, elle ne facture plus, elle ne vend plus, mais sa structure juridique et sa personnalit\u00e9 morale continuent d\u2019exister. La mise en sommeil est une proc\u00e9dure&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6507,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-8651","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>L&#039;entreprise en sommeil | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"L&#039;entreprise en sommeil est &quot;en mode pause&quot;. 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