{"id":8573,"date":"2022-11-09T16:54:17","date_gmt":"2022-11-09T14:54:17","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/?p=8573"},"modified":"2023-01-19T15:54:09","modified_gmt":"2023-01-19T13:54:09","slug":"cessation-temporaire-dactivite-suspendre-son-activite-cest-possible","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/cessation-temporaire-dactivite-suspendre-son-activite-cest-possible\/","title":{"rendered":"Suspendre son activit\u00e9 sans perdre son entreprise, c'est possible"},"content":{"rendered":"\n<h2 class=\"has-normal-font-size wp-block-heading\">Pour des raisons personnelles, familiales ou pour mieux appr\u00e9hender \/ g\u00e9rer votre activit\u00e9, vous avez besoin de la suspendre pendant un certain temps ? La proc\u00e9dure de cessation temporaire d'activit\u00e9 vous permet d'arr\u00eater momentan\u00e9ment votre activit\u00e9 tout en gardant l'immatriculation de votre entreprise. Comment \u00e7a marche ? Quelles sont les conditions \u00e0 remplir pour b\u00e9n\u00e9ficier de cette disposition ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Qu'est-ce que la cessation temporaire d'activit\u00e9 ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette proc\u00e9dure vous permet d'<strong>interrompre votre activit\u00e9<\/strong> pendant une p\u00e9riode donn\u00e9e sans pour autant <strong>radier votre entreprise<\/strong>. On parle de \"<strong>mise en sommeil<\/strong>\" lorsqu'il s'agit d'une soci\u00e9t\u00e9. Motiv\u00e9e parfois par des raisons personnelles ou familiales, cette p\u00e9riode peut \u00eatre aussi l'occasion d'affiner votre business plan ou de pr\u00e9parer une <strong>fermeture d\u00e9finitive<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La dur\u00e9e autoris\u00e9e d\u00e9pend de la forme de l'entreprise. Elle se limite \u00e0 :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>1 an pour les <a rel=\"noreferrer noopener\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-micro-entrepreneur-lauto-entrepreneur\/\" target=\"_blank\">micro-entreprises<\/a> et les <a rel=\"noreferrer noopener\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/lentrepreneur-individuel\/\" target=\"_blank\">entreprises individuelles<\/a> (avec possibilit\u00e9 de prolonger d'1 an si votre activit\u00e9 est de nature commerciale),<\/li><li>2 ans pour les soci\u00e9t\u00e9s.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous ne pouvez pas avoir recours \u00e0 la <strong>cessation temporaire d'activit\u00e9<\/strong> si vous rencontrez des <strong>difficult\u00e9s financi\u00e8res <\/strong>pouvant entra\u00eener une <a rel=\"noreferrer noopener\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-cessation-de-paiements\/\" target=\"_blank\">cessation des paiements<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Comment cesser temporairement votre activit\u00e9 ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Micro-entreprises<\/strong>,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">vous pouvez effectuer votre demande :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>via le guichet des formalit\u00e9s des entreprises (obligatoire \u00e0 compter du 1er janvier 2023),<\/li><li>via une d\u00e9claration de cessation d'activit\u00e9 sur le site de l'Urssaf.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Entreprises individuelles et soci\u00e9t\u00e9s<\/strong>,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">vous devez remplir le formulaire correspondant \u00e0 votre activit\u00e9 et le d\u00e9poser aupr\u00e8s du centre de formalit\u00e9s des entreprises dont vous d\u00e9pendez.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette modification est payante et varie selon la forme de votre entreprise et la nature de votre activit\u00e9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quelles sont les cons\u00e9quences fiscales ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Durant la cessation d'activit\u00e9, vous \u00eates dispens\u00e9 de d\u00e9claration et de paiement de la TVA. Vous devez n\u00e9anmoins effectuer votre d\u00e9claration d'imp\u00f4t sur les b\u00e9n\u00e9fices en pr\u00e9cisant \"N\u00e9ant\".<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Micro-entreprises et entreprises individuelles<\/strong> :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous restez redevable pendant 1 an de la <a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/noubliez-pas-de-regler-votre-cotisation-fonciere-des-entreprises-cfe\/\" target=\"_blank\" rel=\"noreferrer noopener\">cotisation fonci\u00e8re des entreprises<\/a>, except\u00e9 si votre chiffre d'affaires est \u00e9gal ou inf\u00e9rieur \u00e0 5 000 euros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Soci\u00e9t\u00e9s<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La <strong>suspension d'activit\u00e9<\/strong> \u00e9tant assimil\u00e9e \u00e0 une <strong>cessation d'activit\u00e9<\/strong> au bout de 12 mois cons\u00e9cutifs, vous n'\u00eates plus imposable \u00e0 la CFE au bout d'un an d'inactivit\u00e9. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quelles sont les cons\u00e9quences sociales ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pendant la <strong>p\u00e9riode d'inactivit\u00e9 temporaire<\/strong>, vous\u00a0restez affili\u00e9 \u00e0 votre r\u00e9gime social :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>si vous relevez du&nbsp;r\u00e9gime des travailleurs non-salari\u00e9s, vous restez redevable de cotisations sociales dont le montant sera calcul\u00e9 sur une base minimale,<\/li><li>si vous relevez du&nbsp;r\u00e9gime g\u00e9n\u00e9ral de la s\u00e9curit\u00e9 sociale, vous n'avez aucune cotisation sociale \u00e0 r\u00e9gler, en l\u2019absence de r\u00e9mun\u00e9ration li\u00e9e \u00e0 votre entreprise (ou en l'absence de r\u00e9mun\u00e9ration du dirigeant pour les soci\u00e9t\u00e9s).<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#d6d8da\"><strong>A noter :<\/strong> pour les soci\u00e9t\u00e9s, les cotisations et contributions sociales d'\u00e9ventuels salari\u00e9s doivent \u00eatre pay\u00e9es pendant toute la p\u00e9riode.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous b\u00e9n\u00e9ficiez de l'<a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/accre\/\" target=\"_blank\" rel=\"noreferrer noopener\">ACRE<\/a>, l'exon\u00e9ration des cotisations sociales reste valable pendant toute la p\u00e9riode de cessation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quelles sont les obligations comptables ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Micro-entreprises <\/strong>:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous n'avez pas d'obligation comptable \u00e0 effectuer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Entreprises individuelles<\/strong> :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous employez au moins un salari\u00e9, vous devez \u00e9tablir un bilan comptable et un compte de r\u00e9sultat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Soci\u00e9t\u00e9s<\/strong> :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">vous devez :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>continuer d'\u00e9tablir et d\u00e9poser vos comptes sociaux annuels,<\/li><li>organiser une assembl\u00e9e annuelle pour approuver les comptes.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#d6d8da\"><strong>A noter :<\/strong> vous risquez la r\u00e9siliation ou le non-renouvellement de votre bail commercial si une clause pr\u00e9voit l'exploitation personnel du fonds de commerce sans interruption. Vous pouvez alors domicilier votre entreprise \u00e0 votre domicile personnel ou dans une entreprise de domiciliation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Et apr\u00e8s la cessation temporaire d'activit\u00e9 ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Au terme de la p\u00e9riode d'interruption, vous pouvez soit reprendre votre activit\u00e9 en effectuant une inscription modificative, soit cesser d\u00e9finitivement votre activit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">En compl\u00e9ment de l'article \"Suspendre son activit\u00e9 sans perdre son entreprise, c'est possible\"<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Entreprendre.Service-Public.fr : <a rel=\"noreferrer noopener\" href=\"https:\/\/entreprendre.service-public.fr\/vosdroits\/F32703#:~:text=La%20cessation%20temporaire%20d%27activit%C3%A9%20permet%20de%20suspendre%20l%27activit%C3%A9,d%27activit%C3%A9%20%C3%A9vite%20de%20dissoudre%20et%20de%20radier%20l%27entreprise.\" target=\"_blank\">Cessation temporaire d'activit\u00e9 ou mise en sommeil d'une entreprise<\/a><\/li><li>Economie.gouv.fr : <a rel=\"noreferrer noopener\" href=\"https:\/\/www.economie.gouv.fr\/entreprises\/cessation-temporaire-activite-micro-entreprise-auto-entreprise?xtor=ES-29-%5bBIE_326_20220915%5d-20220915-%5bhttps:\/\/www.economie.gouv.fr\/entreprises\/cessation-temporaire-activite-micro-entreprise-auto-entreprise%5d#\" target=\"_blank\">La cessation temporaire d'activit\u00e9 pour les micro-entreprises<\/a><\/li><li>Entreprendre.Service-Public.fr : <a rel=\"noreferrer noopener\" href=\"https:\/\/entreprendre.service-public.fr\/vosdroits\/R61572\" target=\"_blank\">Guichet des formalit\u00e9s des entreprises <\/a><\/li><li>Urssaf : <a href=\"https:\/\/www.autoentrepreneur.urssaf.fr\/portail\/accueil\/gerer-mon-auto-entreprise.html\" target=\"_blank\" rel=\"noreferrer noopener\">G\u00e9rer son activit\u00e9 d'auto-entrepreneur<\/a><\/li><\/ul>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h2 class=\"titleWithShadowText__title\">\n                    Voir aussi                                    <\/h2>\n                                <span role=\"presentation\" class=\"titleWithShadowText__shadow\">Voir aussi<\/span>\n                                                            <\/div>\n        <\/div>\n            <\/div>\n<div role=\"presentation\" class=\"titleWithShadowText__wave titleWithShadowText__wave--ie\"><\/div><svg class=\"titleWithShadowText__wave 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cession&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2021\/05\/differentes-formes-cession-_BD-150x150.jpg&quot;,&quot;likes&quot;:0}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"699\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/les-differentes-formes-de-cession\/\"\n         data-title=\"Les diff\u00e9rentes formes de cession\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                     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src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2021\/05\/differentes-formes-cession-_BD.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les modalit\u00e9s de la reprise<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Les diff\u00e9rentes formes de cession<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--white\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     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href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">2 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/qui-peut-vous-aider-a-prevenir-les-difficultes\/\">\n                <picture>\n                        <source media=\"(min-width: 990px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/06\/prevenir-difficultes-1-290x400.jpg\">\n                        <source media=\"(min-width: 500px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/06\/prevenir-difficultes-1-928x270.jpg\">\n                        <source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/06\/prevenir-difficultes-1-382x270.jpg\">\n                        <img decoding=\"async\" src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/06\/prevenir-difficultes-1.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">L&#039;apparition de difficult\u00e9s<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Qui peut vous aider \u00e0 pr\u00e9venir les difficult\u00e9s ?<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" 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La proc\u00e9dure de cessation temporaire d'activit\u00e9 vous permet d'arr\u00eater momentan\u00e9ment votre activit\u00e9 tout en gardant l'immatriculation de votre entreprise. Comment \u00e7a marche ? Quelles sont les conditions \u00e0 remplir pour b\u00e9n\u00e9ficier [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":9811,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":1,"views":4791,"viewed_at":"1778471570","newsletter":"1","_yoast_wpseo_primary_category":114,"footnotes":""},"categories":[219,114,113,90],"tags":[],"class_list":["post-8573","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actus","category-lapparition-de-difficultes","category-les-difficultes-dans-lentreprise","category-vie-de-lentreprise"],"yoast_head":"<title>Suspendre son activit\u00e9 sans perdre son entreprise, c&#039;est possible - L&#039;apparition de difficult\u00e9s - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"description\" content=\"Vous avez besoin de suspendre votre activit\u00e9 pendant une p\u00e9riode donn\u00e9e ? 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