Accounting records archiving digitalisation in Basel: rules, deadlines, best practice
Whether you run a Sàrl, an SA or a sole proprietorship in Basel, accounting records archiving eventually lands on your desk. Here are the practical reference points — legal basis, deadlines and common pitfalls — to decide with a clear head.
Digitalising accounting records archiving: what actually works
Security is part of digitalisation: named access, tested backups, encryption of sensitive data. A digital accounting file is protected like a safe — because it is one.
The winning pair for accounting records archiving: a single inbox (e-mail, scan, photo) and one simple rule — no document sits more than a few days without a proposed entry.
A well-structured SME chart of accounts
A chart of accounts gets documented: one description line per account (what, when, VAT) is enough for two people to post the same way. It is the quality manual of accounting records archiving, valid in Basel as anywhere.
In an SME in Basel, the chart of accounts is also a delegation tool: clear posting rules let a non-accountant prepare most entries without error.
QR-bills and friction-free collections
Technically, two routes coexist: the classic IBAN with an optional reference, or the QR-IBAN which requires a structured 27-position QR reference. Only the second route makes matching truly automatic — every payment carries the exact identifier of its invoice.
A business in Basel can collect by QR-bill even without sophisticated software: what matters is that every incoming payment finds its invoice, manually or automatically.
The Swiss legal frame for accounting records archiving
Swiss accounting law has been unified in the Code of Obligations since 2013: the same bookkeeping rules (art. 957a CO) and retention rules (art. 958f CO — 10 years for books, vouchers and reports) apply regardless of legal form. Accounting records archiving sits squarely within this frame, including for companies based in Basel.
One simple principle drives accounting records archiving: every franc in or out must be explainable by a document, an entry and an account. All of Swiss accounting law fits inside that traceability requirement.
Basel: what changes, what does not
Basel (postal code 4001, canton Basel-City) applies the same federal rules as the rest of the country: what changes in Basel are the cantonal counterparts — tax administration, compensation office, commercial register.
Basel requires no special bookkeeping: the Code of Obligations applies at postal code 4001 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
How much does accounting records archiving cost in Basel?
It depends on document volume, the number of salaries and VAT complexity — no serious figure can be quoted without examining the file. Two levers cut the bill everywhere: digitised, well-filed receipts and software that prepares entries instead of having them re-keyed.
Which documents should be prepared for the year-end closing?
Bank and cash statements at the closing date, the inventory of stock and work in progress, final AHV/LPP/accident settlements, contracts signed or amended during the year, invoices straddling two years and the detail of accruals. With an up-to-date document archive, most of it is already there. The list is identical in Basel: the CO dictates it, not the commune.
What are the current Swiss VAT rates?
Since 1 January 2024: 8.1% (standard), 2.6% (reduced — for example food and medicines) and 3.8% (accommodation). Returns must be filed and paid within 60 days after the period ends (quarterly under the effective method, semi-annually under the net tax rate method). These federal rates apply unchanged in Basel.
Which social contributions does a Swiss employer pay?
AHV/IV/APG: 5.3% employer share (the same is withheld from the employee); unemployment insurance: 1.1% each up to CHF 148,200 a year; occupational pension (LPP) by age and plan (employer at least 50%); occupational accident insurance paid by the employer; family allowances by canton. For an employer in Basel, family allowances follow the canton's rates.
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Switch to accounting that keeps itself up to date
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