Advisor handing a document and pen to a client

Accounting records archiving for agencies in Hefenhofen explained simply

Swiss accounting law (art. 957 ff. of the Code of Obligations) sets a precise frame, yet day-to-day practice often stays fuzzy. This guide walks through what actually matters for a business based in Hefenhofen.

Digitalising accounting records archiving: what actually works

Digitising does not mean hoarding PDFs: without the document-entry link, a digital file is as opaque as a box of archives — true in Hefenhofen as everywhere.

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

Nearly all Swiss SMEs rely on the standard SME chart of accounts (Sterchi/Käfer): classes 1 (assets) to 9 (closing), with revenue in class 3 and expenses in classes 4 to 6. Using this standard structure makes conversations with your fiduciary, auditor and tax administration far easier.

In an SME in Hefenhofen, the chart of accounts is also a delegation tool: clear posting rules let a non-accountant prepare most entries without error.

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.

For accounting records archiving, the internal-external duo works when both sides see the same file: same entries, same documents, same deadlines. Misunderstandings are born from parallel copies.

Team analysing financial charts around a table

The Swiss legal frame for accounting records archiving

AHV audits and VAT audits follow the same logic: start from the documents, trace to the entries, check consistency. A business in Hefenhofen with a clean audit trail sails through these exercises.

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.

Hefenhofen: what changes, what does not

Working with a fiduciary from Hefenhofen no longer depends on geography: the documents of a business in Hefenhofen are shared online, while the canton Thurgau keeps its own deadlines for the tax return.

For a business in Hefenhofen, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Thurgau.

Frequently asked questions

What is simplified bookkeeping and who can use it?

Sole proprietorships and partnerships under CHF 500,000 of revenue may limit themselves to recording income, expenses and assets (art. 957 para. 2 CO). Once over the threshold — or upon founding a Sàrl or an SA — full accounts with balance sheet, income statement and notes become mandatory. The CHF 500,000 threshold is assessed the same way in Hefenhofen.

When is entry in the commercial register mandatory?

A Sàrl and an SA only come into existence with their registration. A sole proprietorship must register from CHF 100,000 of annual revenue; below that, registration stays voluntary but adds credibility and protects the business name. Registration goes through the canton's commercial register office — for Hefenhofen too.

How long must records related to accounting records archiving be kept?

Ten years from the end of the financial year concerned (art. 958f CO). Electronic retention is permitted if the integrity and readability of the records are guaranteed — a serious digital archive validly replaces paper binders. A business in Hefenhofen can therefore archive fully digitally.

Does MyFiducia.ai work for a business based in Hefenhofen?

Yes: the platform runs online, the rules applied are federal (VAT, CO, AHV), and the file can be shared with any fiduciary. A business in Hefenhofen manages its documents, VAT and exports exactly as anywhere in Switzerland.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates accounting records archiving for businesses in Hefenhofen: 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.

    Accounting records archiving for agencies in Hefenhofen