What are the consequences of closing a business in France and reopening?

Patty
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I currently have a business in France registred as enterprise individuelleI reel simplife. Due to the nature of my business - fishing lake with gite accommodation, selling fishing accessories and fish food on-site, I have to make changes to my current business in order for the changes to establish themselves. I need to close the business to the public for four or five years with hope to re-open again.

  1. I have been advised that it is not possible to leave my current business activity in a dormant state under the enterprise individuelleI regime. Is this true?
  2. I am looking into opening a retail shop in the meantime and have been advised it is best to change the establishment code of my current activity before the 31/12/15, so that I only pay taxes / TVA / Impôts etc. on the retail shop in 2016. Your advice?
  3. I am assuming I will still have to pay the taxes for 2015 for my existing business in 2016 once the year end figures are declared?
  4. What are the advantages and disadvantages of adding a secondary activity to my Extrait KBIS? So that when I reopen the fishing lake business again in five years time, I do not have to make changes to the extrait KBIS again. If the retail shop side works out, then in five years time, I will have two activities under the same siret number?
  5. Or is it better (tax implications) to just modify the Extrait KBIS, change the establishment code for the shop, what I will be selling / doing etc. and then five years time, when I reopen the fishing lake, to modify the extrait KBIS again? The gite will still be operating throughout.
  6. What are the consequences of closing my current business as an enterprise individuelleI. I have been told that I will have to pay the TVA back? Is this TVA on stock left unsold, not sure how they work this out? As I have fish in the lake and sell fishing accessories on-site and have a fair bit of stock left. Not sure what to do as I plan on re-opening the lake in five years time?
  7. In line with question six, maybe it is better to open the retail shop under an auto-entrepreneur? Pros and cons and financial impact?
Answered
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