Shelving of a company: what to do in 2026?

Updated March 2026 - Putting a company into hibernation allows the activity to be temporarily suspended without dissolving or deregistering the company. This is a useful solution when a project is on pause, a manager wants to freeze a structure or a reorientation is underway. On the other hand, the company does not become "invisible": it retains its registration and continues to bear certain obligations.

According to Entreprendre.Service-Public, shelving is possible as long as the company does not experience financial difficulties leading to cessation of payments.

It can be used to:

• ▸temporarily suspend operation;
• ▸maintain a structure while waiting for a recovery;
• ▸avoid immediate dissolution.

To go deeper into the logic of pausing or reordering, also see our article capital reduction not motivated by losses, our guide URSSAF control and our folder payroll outsourcing.

The key rule is simple: the company must declare the temporary cessation of activity on the one-stop shop within one month from the decision to suspend.

In practice, it is necessary:

• ▸formalize the decision;
• ▸make the declaration at the formalities counter;
• ▸attach the requested supporting documents.

Entreprendre.Service-Public indicates that dormancy is in principle limited to 2 years maximum.

At the end of this period, you must choose:

• ▸either resumption of activity;
• ▸or the dissolution of the company.

Putting it to sleep does not make all administrative matters disappear.

Service-Public recalls in particular:

• ▸in VAT, the company is exempt from declaration and payment during inactivity;
• ▸at IS, a declaration of results with the mention "none" remains necessary;
• ▸in terms of CFE, the suspension of activity is assimilated to a cessation of activity after 12 consecutive months, with effects on taxation;
• ▸any employee contributions remain due;
• ▸for the manager in the general scheme, the level of contributions depends on the remuneration maintained or not.

Hayot Expertise Advice: putting it to sleep is not a complete suspension. If accounting, declarations and payroll are not properly processed during inactivity, the company quickly accumulates administrative irritants which will emerge upon resumption or dissolution.

• ▸believe that a dormant company no longer has any obligations;
• ▸forget the declaration within one month;
• ▸allow payroll or flows to remain without review;
• ▸confuse dormancy and definitive closure.

We can secure the dormant formality, the accounting declarations and the recovery or closure plan depending on your scenario.

👉 Secure your corporate and accounting formalities

In 2026, dormancy is a very good transition solution for a company that must temporarily shut down without disappearing. But it cannot be improvised: you have to manage the formalities, the declarations and the waking up from sleep.

📞 Do you want to put a company on hold without leaving administrative liabilities behind? Our firm can manage the formality and residual obligations. Make an appointment with an expert

(Official sources: Entreprendre.Service-Public on putting a company on hold, business formalities desk and official notice of declaration of modification of a legal entity)