Two people reviewing numerical reports

VAT registration for landscaping firms in Erlach without the stress: how it works

Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on VAT registration in Erlach: what the law requires, what can be automated, and when to delegate.

The Swiss legal frame for VAT registration

Responsibility for the books is personal: in an SA, organising the accounting is one of the board's non-transferable duties (art. 716a CO); in a Sàrl, the managing directors carry the same duty. Outsourcing the execution never transfers that underlying responsibility, including for a company based in Erlach.

Late books show from the outside: poorly calibrated tax instalments, provisional filings, slow answers to the bank. Staying current is also a matter of image.

Digitalising VAT registration: 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 Erlach as everywhere.

For VAT registration, migrating history must not block the start: begin on day one of the current financial year and import the history later if needed.

Outsource VAT registration 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.

For VAT registration, a quarterly 30-minute check-in with the fiduciary beats an annual marathon: questions get handled while they are small.

Two people reviewing numerical reports

Swiss VAT: rates, threshold and filings

Since 1 January 2024, Swiss VAT rates are 8.1% (standard), 2.6% (reduced — food, books, medicines) and 3.8% (accommodation). Registration becomes mandatory from CHF 100,000 of worldwide annual turnover. For VAT registration, step one is therefore checking the threshold and choosing the right reporting method.

The net tax rate method simplifies life for small structures: one flat industry rate applied to turnover, with semi-annual filing. In exchange, input VAT is not deducted separately. The effective-versus-flat-rate choice should be reviewed periodically against the cost structure.

Erlach: what changes, what does not

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

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

Frequently asked questions

How long must records related to VAT registration 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 Erlach can therefore archive fully digitally.

Do you need a fiduciary for VAT registration, 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 Erlach.

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 Erlach.

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 Erlach, 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 VAT registration for businesses in Erlach: 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.

    VAT registration for landscaping firms in Erlach