French RCS Deregistration Letter — Business Closure

Since 1 January 2023, all strike-off filings are made exclusively online through the INPI's single business-formalities portal at formalites.entreprises.gouv.fr. The old CFE desks, Infogreffe counters, and paper forms P4/M4 are no longer accepted. Log in, select the cessation/strike-off procedure matching your legal form, and upload the required supporting documents. For a company, these are: the minutes of the close of liquidation, the liquidation accounts, and proof of publication of the legal notice (annonce légale) in an authorised journal d'annonces légales (an approved legal-notices publication).

For a sole trader, the filing must be made within one month of ceasing activity (Art. R123-51 Code de commerce). The portal accepts early filings before the actual cessation date, but the legal deadline still runs from the date activity stops. For a company, the filing must be made within one month of the formal close of liquidation (Art. R123-75 Code de commerce). Missing the deadline does not trigger automatic sanctions, but the business remains liable for ongoing obligations — including the minimum annual CFE local business tax — until the strike-off is recorded.

For a sole trader, the filing is free of charge. For a company, greffe (court registry) fees of approximately €14 apply, fixed by Decree No. 2019-737, plus the cost of publishing the legal notice of the close of liquidation in an authorised journal d'annonces légales, which typically runs €100–€150 depending on the département and publication chosen. The INPI's own portion of the strike-off formality is free in all cases.

The strike-off does not cancel final filings. VAT (TVA): file within 30 days of cessation for monthly or quarterly real-regime taxpayers (form CA3), or within 60 days for annual simplified-regime taxpayers (form CA12), under Art. 287 CGI (Code général des impôts). Cessation income or corporate-tax return (BIC/BNC or IS): file within 60 days under Art. 201 and 221 CGI. CFE: due pro rata for the year of cessation under Art. 1478 CGI. Retain all accounting records for at least 10 years (Art. L123-22 Code de commerce).

Yes — two legally distinct steps must precede the strike-off. First, dissolution: a shareholders' meeting votes to dissolve the company, appoints a liquidator, and the decision is published in a journal d'annonces légales and declared at the INPI portal. Second, close of liquidation: once all assets are realised and liabilities settled, the liquidation is formally closed. The strike-off is the final formality confirming that closure and extinguishing the legal entity. Any attempt to file a strike-off before the close of liquidation is formally recorded will be rejected by the court registry (greffe).

Once finalised, a strike-off ends the registration permanently. A sole trader wishing to resume must register as a new business. A company struck off in error may, in exceptional cases, apply to the Commercial Court (tribunal de commerce) for the liquidation to be reopened — for example, if assets or unpaid liabilities are discovered after the close — but this is a judicial procedure requiring a legitimate cause and is rarely granted.