So far, auto-entrepreneurs with no sales did not have to make any monthly or quarterly turnover declarations. But this is about to change on the 1st January 2011. A new law published on 20th December confirms that all auto-entrepreneurs will be obliged to make a monthly or quarterly turnover declaration to URSSAF or RSI whatever their turnover (even if it is nil = “déclaration néant”).
This law also specifies that the auto-entrepreneur regime will be limited to a maximum of 2 years for those who will declare no turnover for twenty-four consecutive calendar months or eight consecutive calendar quarters. These auto-entrepreneurs will automatically be switched to a standard regime, i.e micro entreprise with calls for social charges (appels de cotisations).
If you are in business on 1st January 2011 and still have not declared any income by 31st December 2012, you will be switched to micro entreprise on 1st January 2013, unless you close your business down on 31/12/2012.