Advisor handing a document and pen to a client

Everything that matters about accounting records archiving for e-commerce in Bürchen

Whether you run a Sàrl, an SA or a sole proprietorship in Bürchen, 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

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

For an SME in Bürchen, 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.

A well-structured SME chart of accounts

A good chart of accounts tells the story of the business: classes 1 and 2 describe what it owns and owes, class 3 what it sells, classes 4 to 6 what it consumes. Private accounts (sole proprietorships) and shareholder current accounts (Sàrl/SA) must stay spotless: they are the first thing examined in a tax audit.

For a business in Bürchen, comparability over time beats sophistication: a chart stable for five years beats a “perfect” one rebuilt every year. Banks and the tax administration read year-on-year movements first.

Outsource accounting records archiving or keep it in-house?

Splitting roles clearly avoids duplication: the company captures documents and approves payments; the fiduciary checks postings, closes the year and defends the file before the authorities. Each side does what it does best — and nobody keys the same invoice twice.

A clear mandate agreement states who does what by when: document handover, posting deadlines, filing calendar, and responsibility for delays. A shared platform (same data, same document archive) between the company and its fiduciary eliminates binder ping-pong and duplicate entry.

Pen pointing at a bar chart on paper

QR-bills and friction-free collections

The QR-bill is generated from the accounts, not the other way round: the document is born with its reference, amount and due date already linked to the receivable entry — a clear win for SMEs in Bürchen.

For accounting records archiving, invoicing fast changes everything: a service billed the week it is delivered gets paid noticeably earlier than a month-end batch invoice.

Bürchen: what changes, what does not

Sole proprietorship, Sàrl or SA in Bürchen: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Valais.

Federal deadlines do not move in Bürchen: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 3935 changes nothing about those rules, only the sender's address.

Frequently asked questions

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 Bürchen can therefore archive fully digitally.

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 Bürchen.

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 Bürchen 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 Bürchen: 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 Bürchen: AI-read documents, posting suggestions, VAT and exports ready for your fiduciary. Try the platform or browse our other guides.

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