Form P2-P4 i Cerfa 11996 is reserved for sole proprietorships, and is used to declare a change or cancellation of activity. It is intended primarily for liberal professions, as it does not include certain information specific to commercial and craft activities. Once this form has been sent to the Business Formalities Center, it is no longer possible to cancel the procedure, which must therefore be carefully considered.
When should I complete form P2-P4 i?
Form P2-P4 i is a declaration of modification or cancellation of a sole proprietorship, whether it's a conventional sole proprietorship, a microenterprise or a limited liability company.
This document can be filled in to declare a personal change, such as a change of address or name following marriage or divorce, for example, or a change relating to the activity carried out. This could be a change of address, or a change in the nature of the business.
Form P2-P4 i can also be completed in the event of cessation of activity. Once the form has been received and the application processed, the sole proprietorship will be definitively deregistered.
This document is intended for sole traders. Unlike form P4 PL, which also enables sole traders to terminate their activity, it includes microentrepreneurs. Micro-entrepreneurs running a craft or commercial business must complete form P4 CM to request the deregistration of their company.
The deregistration of a sole proprietorship does not exempt you from fulfilling the final formalities required, i.e. declaring your sales, VAT if you are not eligible for the basic exemption, and, if applicable, paying the business property tax (cotisation foncière des entreprises).
If the entrepreneur has opted for payment in full discharge of income tax, he must declare his latest sales no later than the month following his last quarter of activity. Otherwise, if they have not opted for payment in full discharge of income tax, they have 60 days in which to declare their latest sales to the tax authorities, at the personal income tax department.
How do I fill out form P2-P4 i to declare a change or cancellation of my business?
First of all, the entrepreneur must tick the box corresponding to the reason for completing the form, i.e. to modify or cancel his company. In the case of a modification, you must tick the box corresponding to the changes you wish to make, i.e. your personal situation, the address of your place of business, or the nature of your activity.
Regardless of the situation, boxes 1, 2, 13 and 14 must be completed in the event of a company change, and boxes 1, 2, 6, 13 and 14 in the event of cessation of activity.
Identification reminder
The first section of form P2-P4 i is reserved for information concerning the identity of the entrepreneur. You must provide your SIRET number, surname, first name, date, commune, département and country of birth, as well as your social security number.
Declaration of change in personal situation
The entrepreneur must fill in the box corresponding to his situation. Box 4 covers changes of address or personal situation. The new name or address should be entered here, along with the date on which the change takes effect.
Box 5 concerns sole proprietorships with limited liability. The entrepreneur may decide, if he or she has not already done so, to make a declaration of appropriation of assets, or a declaration of resumption of appropriated assets. He may also choose to modify his existing declaration of assignment, or to assign or withdraw real estate, common property or undivided assets.
In the case of a joint or undivided asset, the agreement of the spouse or co-owner must be attached to form P2-P4 i, as well as, in all cases, the PEIRL tax form. The declaration of assignment of business assets may or may not be accompanied by a description of the assets.
Box 6 is reserved for entrepreneurs who are winding up their business. They must specify whether this cessation of activity is temporary or definitive, and indicate the date from which they cease their activity. The cessation may be linked to the death of the operator, in which case the date of death must be specified. In the case of temporary cessation, the reason must be given, but this is not necessary in the case of permanent cessation.
Temporary cessation avoids permanent deregistration. It lasts for one year, renewable once for sole traders whose activity is commercial. During the temporary cessation period, the entrepreneur is not required to file a VAT return, but must pay a minimum amount of social security contributions if he or she is covered by the self-employed workers' scheme.
Declaration of place of business, establishment and activity
In boxes 7 and 8 of this section, the entrepreneur who has changed premises must indicate both the old and the new address.
If your activity has changed, you must indicate this in box 9, starting with the start date of the new activity, and whether it is permanent or seasonal. You must then mention all activities carried out, indicating the main activity. It is also necessary to specify the origin of this activity, i.e. a business start-up or takeover.
In the case of a business takeover, the SIRET number of the previous operator must be entered, as well as his or her identity. In the event of a transfer or closure, you need to specify what will happen to the establishment, including closure or sale.
Frames 10 and 11 are reserved for joint ventures. They can be used to indicate the departure of one of the members of the farm, or the arrival of a new member.
Further information
This last section allows you to send additional comments to the administration, and to indicate the chosen correspondence address, if different from the sole trader's personal address.
All that remains is for the person to specify his or her status as declarant, date and sign the P2-P4 i form for modification or cancellation of a natural person's activity. If the form has been filled in by a proxy, the corresponding box must be ticked, specifying the surname, first name and address of the proxy.