Accounting records archiving for Sàrl companies in Allaman: what every SME should know
Accounting records archiving for Sàrl companies in Allaman 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.
Electronic archiving is fully recognised: Swiss bookkeeping regulation admits electronic retention of records provided integrity and readability are guaranteed for the 10 years of art. 958f CO. A paper binder is no longer an obligation — provided the archiving system is serious.
QR-bills and friction-free collections
Clear payment terms, a visible due date, exact details: half of late payments come from ambiguous invoices, not bad payers — the finding holds in Allaman too.
A business in Allaman 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
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.
For accounting records archiving, the classic early mistake remains mixing private and business: a dedicated bank account and documented private withdrawals eliminate half the discussions with the tax office.
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 Allaman, the chart of accounts is also a delegation tool: clear posting rules let a non-accountant prepare most entries without error.
Allaman: what changes, what does not
Working with a fiduciary from Allaman no longer depends on geography: the documents of a business in Allaman are shared online, while the canton Vaud keeps its own deadlines for the tax return.
Allaman requires no special bookkeeping: the Code of Obligations applies at postal code 1165 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
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 Allaman.
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 Allaman too.
Does MyFiducia.ai work for a business based in Allaman?
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 Allaman manages its documents, VAT and exports exactly as anywhere in Switzerland.
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 Allaman, family allowances follow the canton's rates.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates accounting records archiving for businesses in Allaman: 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.