Form P2 CMB Cerfa 11678 is intended for sole proprietorships in the trade, craft and inland waterway sectors. Its purpose is to declare a change, whether it concerns the entrepreneur's personal situation or directly concerns his business, in the case, for example, of a management lease.
Who completes P2 CMB?
Only sole proprietorships, whether limited liability or not, are required to complete form P2 CMB, if their activity falls within the trade, craft or inland waterway sector.
In the case of a sole proprietorship (EI), the activity is carried out in the proprietor's own name: the business is not distinct from the person running it, which is why it is referred to as a natural person. A company, on the other hand, is an entity distinct from its director(s). This is referred to as a legal entity.
When setting up a sole proprietorship, you can opt for the microenterprise system, which is a simplified system, particularly for accounting purposes, or for the limited liability sole proprietorship option.
The sole proprietorship with limited liability (EIRL) protects the personal assets of the entrepreneur, who is required to list his or her appropriation assets on a dedicated declaration, which must be updated every year. It is these assets that can be seized in the event of bankruptcy.
This declaration of assignment must be sent to the appropriate business formalities center, which forwards it to the body qualified according to the nature of the activity carried out. In the case of commercial entrepreneurs, the declaration of assignment is sent to the Trade and Companies Register, while in the case of artisan entrepreneurs, it is sent to the Trade Register.
Setting up a limited liability sole proprietorship (EIRL) is a good way to protect your assets, while avoiding a number of the formalities required when setting up a company. Unlike setting up a company, creating an EIRL does not require you to deposit share capital, draw up articles of association or publish the company's creation in a legal gazette.
When should I complete the P2 CMB company modification form?
During the course of a business, a number of changes can occur, either in the personal life of the sole trader, or in his professional life.
For example, a move, a name change in the event of marriage or divorce, or professional changes such as :
- Lease management or management by mandate;
- Transferring the business ;
- An amendment to the declaration of asset allocation;
- A change in the status of the married or civil union spouse;
- Plant closure.
All such changes must be reported to the relevant bodies using form P2 CMB.
How do I fill in Cerfa 11678?
First of all, the sole trader must tick the box corresponding to the change he is about to report. If there are several modifications, several boxes must be ticked.
The following modifications are possible:
- Personal situation;
- Lease management or general management, with or without continued registration in the Trade and Companies Register;
- Opening, closing or modifying an establishment ;
- Transfer ;
- Total cessation of business with continued registration in the Trade and Companies Register and/or the Trades Register;
- Resumption of activity after temporary cessation ;
- Renewal of provisional registration in the Trade and Companies Register ;
- Other modification.
There are several sections to fill in, depending on the entrepreneur's situation.
Identification reminder
This section must be filled in, and must include at least the company's Siren number, place of registration in the Trade and Companies Register or Trade Register, and social security number.
If the entrepreneur has opted for the microenterprise scheme, he or she must tick the appropriate box, and then enter his or her identity, i.e. his or her birth name and customary name, first name, any pseudonym, as well as date, commune, département and country of birth.
In the event of a change to any of these elements, the date of the change must be specified, together with a reminder of the previous identification.
Declaration of change in personal situation
In this section, the entrepreneur must indicate any change of address or nationality. The following situations must also be indicated here:
- Total cessation of business, with or without continued registration in the Trade and Companies Register or the Trades Register;
- Taking over a business ;
- Application for renewal of registration in the Trade and Companies Register or the Trades Register ;
The limited liability entrepreneur may also decide to modify his declaration of asset allocation, to waive the unseizability of his principal residence, to revoke this waiver, or to declare property other than his principal residence unseizable.
Declaration concerning other persons connected with the operation
This section is reserved for changes concerning :
- Married or civil union spouse
- Any person with authority to bind the company
- The operator on behalf of the undivided interests
- The undivided owner
For example, the sole trader must indicate whether the spouse ceases to work regularly for the company, whether he or she starts to work regularly, or whether he or she decides to change status, going from collaborating spouse to employee, or vice versa.
Declaration of establishment and activity
In this section, the entrepreneur can indicate a change of activity, the transfer, opening or closing of an establishment, the introduction of a management lease or a management mandate, or any other modification.
If a new establishment is opened, a number of details must be provided: will it be the main or secondary establishment? How many employees will it employ? What activities will be carried out, and which will be the main one? The designation of the main activity will determine the APE code assigned by Insee.
Further information
In this section, the contractor has the opportunity to make comments. He must specify his correspondence address, indicating in which box it appears or completing the corresponding fields if it is different from those previously indicated. Finally, you must date and sign the form.