Accounting records archiving required documents in Trélex explained simply
Accounting records archiving required documents in Trélex raises the same questions for most Swiss SME owners: which obligations apply, which deadlines are running, which documents to prepare. This page covers the federal rules in force — without unnecessary jargon.
Digitalising accounting records archiving: what actually works
Access for the fiduciary, the auditor and employees is set by roles: view, enter, approve, close. Well-set rights protect the data and speed up collaboration.
For an SME in Trélex, the real gain of digitalised accounting records archiving shows day to day: no paper pile at month-end, VAT prepared continuously, and an owner reading today's figures rather than last quarter's.
Outsource accounting records archiving or keep it in-house?
A fiduciary's cost depends first on the quality of the data received: digitised, filed, reconciled documents are processed fast; a box of loose receipts is billed by the hour. Improving the internal preparation of accounting records archiving lowers fees more surely than any negotiation.
A business in Trélex can combine the models: internal day-to-day entry, monthly external supervision, closing and taxes with the specialist — accounting records archiving splits very well.
The Swiss legal frame for accounting records archiving
In Switzerland, the duty to keep accounts stems from art. 957 ff. of the Code of Obligations. Legal entities (Sàrl, SA) and sole proprietorships with at least CHF 500,000 in revenue keep full accounts: balance sheet, income statement and notes. Below that threshold, a simplified record of income, expenses and assets is sufficient.
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.
A well-structured SME chart of accounts
The test of a good chart of accounts is a single question: can the owner find the margins in three clicks? If not, the chart serves the tax office but not the business — even in Trélex.
For a business in Trélex, the Sterchi/Käfer structure also eases benchmarking: banks and fiduciaries reason on those standard classes to situate an SME's accounting records archiving.
Trélex: what changes, what does not
Trélex (postal code 1270, canton Vaud) applies the same federal rules as the rest of the country: what changes in Trélex are the cantonal counterparts — tax administration, compensation office, commercial register.
Trélex requires no special bookkeeping: the Code of Obligations applies at postal code 1270 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
When must a business register for VAT?
As soon as its worldwide annual turnover reaches CHF 100,000 (CHF 250,000 for non-profit sports or cultural associations). Below that, voluntary registration remains possible and often makes sense to reclaim input VAT on investments. The threshold is federal: it applies in Trélex as everywhere in Switzerland.
Do you need a fiduciary for accounting records archiving, or can you do it yourself?
Both are defensible. Below CHF 500,000 of revenue, a sole proprietorship may keep simplified accounts itself. As soon as payroll, VAT and a closing with tax stakes are involved, professional support prevents mistakes that cost more than the fees. With a shared platform, the fiduciary does not even need to be in Trélex.
What is the difference between a limited and an ordinary audit?
The ordinary audit applies to companies exceeding, for two consecutive years, two of three thresholds: CHF 20 million balance sheet total, CHF 40 million revenue, 250 full-time positions. Others fall under the limited audit, and those with no more than ten full-time positions on annual average can opt out with all shareholders' consent. These federal thresholds do not depend on the registered seat — in Trélex as anywhere.
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 Trélex: the CO dictates it, not the commune.
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Switch to accounting that keeps itself up to date
MyFiducia.ai automates accounting records archiving for businesses in Trélex: AI-read documents, posting suggestions, VAT and exports ready for your fiduciary. Try the platform or browse our other guides.
The application is operated in French.