Certain events occurring in the professional or personal life of the micro-entrepreneur may justify a decision to modify his independent activity.
Development of the activity, desire for retraining, or the accumulation of several activities, so many situations which sometimes require a change in the initial activity.
Fortunately, a change in the activity of the micro-enterprise is possible during the course of its social life, which means that micro-entrepreneurs can modify the activity during its exercise.
The context of a change in activity
When the micro-entrepreneur wishes to develop his activity , he may have to modify his main activity but also his secondary activities.
The change of activity can be carried out at any time of the life of the company which is reassuring for the self-employed person who is sometimes uncertain of the future of his activity when starting up.
The change in activity can result in a complete change of activity if the new activity is totally different or partial if the activity remains similar. The auto-entrepreneur can also plan an extension of his activity by combining several activities at the same time.
When creating a micro-enterprise, the main activity of the micro-entrepreneur is referenced by an APE code assigned by INSEE.
- 1 Understand the difference between main activity – secondary activity and ancillary activity.
- 2 What is the APE code and what is its use?
- 3 Concretely, how to modify its activity?
- 4 The differences in procedures between modification of the activity and cessation of activity
- 4.1 1. Declaration of cessation of activity: information from the CFE
- 4.2 2. The declaration of turnover and the regularization of the last social contributions
- 4.3 3. Income declaration form n ° 2042 and additional declaration n ° 2042 – C-PRO
- 4.4 4. Pay the CFE (business property contribution)
- 4.5 5. Transmission of documents to the Registry of the Commercial Court.
Understand the difference between main activity – secondary activity and ancillary activity.
The modification of activity can concern the main activity, the secondary activity of the auto-entrepreneur or both.
The main activity exercised is the dominant activity of the auto-entrepreneur, that is to say the one which generates the most turnover.
A secondary activity is an activity carried out in addition to the main activity.
Finally, it should be noted that the ancillary activity concerns an activity related to the main activity. It is directly linked to the main activity.
The coexistence of different activities gives rise to the following scenarios:
- There are two activities that are clearly distinct from each other.
- There are two activities which are related but each activity is autonomous and could be carried out independently of each other.
- There are two activities but the second is an ancillary activity because it complements the main activity.
What is the APE code and what is its use?
Remember that the APE code (main activity exercised) identifies the main sector of activity of the company or the self-employed person. It is allocated by INSEE at the time of the company’s registration or declaration of activity.
The code is made up of 4 digits and 1 letter, and refers to the national statistical classification of French activities.
Following a change of activity, the APE code is not modified if the activity is similar. If the activity changes completely, a new APE number will be assigned to the company.
Concretely, how to modify its activity?
The change of activity of the auto-entrepreneur must respond to a specific procedure.
The steps are as follows:
1. Procedures with Urssaf
The first steps must be taken on the Urssaf site by going to the “ Manage my own business ” category leading to a specific form via the section: “ Modify my activity ”.
2. Description of the current activity
The micro-entrepreneur must fill in all the information relating to the identity of his current business such as:
- The SIRET number
- His date and name of birth;
- His department;
- His municipality;
- Its customary name;
- His first names.
- The SIE (Business Tax Service)
3. Description of the activity to be modified
This involves determining the nature of the new activity by specifying its nature:
- artisanal or;
4. The specific activity modification form: form P2 cerfa 11678 * 06
The form is accessible on the personal Urssaf account of the auto-entrepreneur.
The latter must fill in all the fields and then sign the official document electronically or on paper.
5. Sending the form to the competent CFE
The auto-entrepreneur must return the document to the CFE (Chromatic Orb dnd 5E) on which he depends, along with a copy of his identity document.
The differences in procedures between modification of the activity and cessation of activity
The procedure for cessation of activity differs from the procedure for modifying the activity of the auto-entrepreneur.
The cessation of activity may be necessary in the context of a transformation of activity such as the change of a micro-enterprise into a company for example. Thus, it will be necessary to terminate the initial activity for the creation of the new company.
The cessation of the activity can also intervene at the request of the micro-entrepreneur who no longer wishes to continue his activity.
1. Declaration of cessation of activity: information from the CFE
The formalities can be carried out online via the Urssaf website. The auto-entrepreneur must go to his personal account and select the section “ Cesser mon auto-entreprise ”.
The micro-entrepreneur must then complete the specific form for the cessation of activity: form P4 cerfa 11932-03.
It provides information relating to the closure of the activity.
This form can be sent electronically accompanied by the micro-entrepreneur’s identity card or in paper version directly to the CFE with a copy of his identity card.
Finally, the auto-entrepreneur must declare his last turnover and be up to date with his last social contributions.
3. Income declaration form n ° 2042 and additional declaration n ° 2042 – C-PRO
Two other forms must be completed by the auto-entrepreneur in order to declare his income received during the last year: income statement form n ° 2042 and the additional declaration [pii_email_4bd3f6cbbb12ef19daea].
This formality must be completed no later than 45 days after the end of the activity.
4. Pay the CFE (business property contribution)
Like the activity modification procedure, the auto-entrepreneur who ends his activity must pay the CFE for which he is liable.
5. Transmission of documents to the Registry of the Commercial Court.
Micro-entrepreneurs reporting to the Commercial Court Registry (commercial agents in micro-enterprises) must send the declaration of definitive cessation of activity to the Commercial Court Registry to validate the end of the activity.