Limited statutory audit comparison in Delémont: rules, deadlines, best practice
Whether you run a Sàrl, an SA or a sole proprietorship in Delémont, limited statutory audit eventually lands on your desk. Here are the practical reference points — legal basis, deadlines and common pitfalls — to decide with a clear head.
Year-end closing: how the mechanics work
Companies exceeding two of three thresholds for two consecutive years — CHF 20 million balance sheet total, CHF 40 million revenue, 250 full-time positions — move to an ordinary audit. Below that, the limited audit applies, and companies with no more than ten full-time positions on annual average can opt out with the consent of all shareholders.
The notes complete the figures: valuation principles, liabilities towards pension institutions, contingent liabilities, or the number of full-time positions. Careful notes reduce questions from the auditor and the banks.
The Swiss legal frame for limited statutory audit
AHV audits and VAT audits follow the same logic: start from the documents, trace to the entries, check consistency. A business in Delémont with a clean audit trail sails through these exercises.
The annual accounts (art. 958 CO) consist of the balance sheet, the income statement and the notes; they must be drawn up within six months of the year-end so the general meeting can approve them. A delay here cascades into the tax return and the final social insurance settlements.
A well-structured SME chart of accounts
A chart of accounts gets documented: one description line per account (what, when, VAT) is enough for two people to post the same way. It is the quality manual of limited statutory audit, valid in Delémont as anywhere.
For limited statutory audit, the right granularity is decisive: enough accounts to steer the business (margins by activity, expenses by nature), few enough that every entry finds its place without hesitation. The VAT accounts (input VAT, VAT due) deserve special care — they are the basis of the annual reconciliation.
Outsource limited statutory audit or keep it in-house?
Responsibility stays with the client: the fiduciary executes with care, but the signed accounts bind the company. Understanding what you sign is not optional.
A business in Delémont can combine the models: internal day-to-day entry, monthly external supervision, closing and taxes with the specialist — limited statutory audit splits very well.
Delémont: what changes, what does not
Sole proprietorship, Sàrl or SA in Delémont: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Jura.
For a business in Delémont, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Jura.
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 Delémont.
Does MyFiducia.ai work for a business based in Delémont?
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 Delémont manages its documents, VAT and exports exactly as anywhere in Switzerland.
Do you need a fiduciary for limited statutory audit, 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 Delémont.
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 Delémont, 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 limited statutory audit for businesses in Delémont: 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.