Limited statutory audit for masonry contractors in Schlatt (TG): the practical guide
Limited statutory audit for masonry contractors in Schlatt (TG) rests on three pillars: federal law that applies across Switzerland, cantonal deadlines worth knowing, and tools that eliminate re-keying. This guide puts it all in order, fact by fact.
Year-end closing: how the mechanics work
Depreciation follows rates accepted by tax practice (property, machinery, IT): staying within those ranges avoids reassessments. Exceeding them is justified — and documented, in Schlatt (TG) as anywhere.
A company in Schlatt (TG) that presents clean, punctual annual accounts gains credibility — with its bank, its suppliers and the tax administration.
The Swiss legal frame for limited statutory audit
A small business does not mean small obligations: from the first salary or the first VAT return, mistakes get expensive — in Schlatt (TG) as anywhere.
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
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.
For limited statutory audit, a few well-chosen analytical accounts (by activity, by site) beat a forest of sub-accounts nobody ever reads.
A Swiss SME's accounting calendar
January: salary declaration to the compensation office and salary certificates. End of February, May, August, November: quarterly VAT returns (effective method), each to be filed and paid within 60 days after the quarter ends. Within six months of year-end: approved annual accounts. Then: the tax return under cantonal deadlines, with extensions possible.
The useful reflex: date every obligation the moment it arises. An employee hired means AHV/LPP deadlines created; VAT registration means a filing cycle set; a closing date fixed means backward planning of the close. Well organised, the limited statutory audit calendar fills itself.
Schlatt (TG): what changes, what does not
Sole proprietorship, Sàrl or SA in Schlatt (TG): the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Thurgau.
Schlatt (TG) requires no special bookkeeping: the Code of Obligations applies at postal code 8252 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
Does MyFiducia.ai work for a business based in Schlatt (TG)?
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 Schlatt (TG) manages its documents, VAT and exports exactly as anywhere in Switzerland.
When must a business register for VAT?
As soon as its worldwide annual turnover reaches CHF 100,000 (CHF 250,000 for non-profit sports or cultural associations). Below that, voluntary registration remains possible and often makes sense to reclaim input VAT on investments. The threshold is federal: it applies in Schlatt (TG) as everywhere in Switzerland.
Can limited statutory audit be automated with AI?
Largely, yes: automatic document reading, posting suggestions, bank reconciliation via QR references and VAT exports. Human approval remains essential — AI prepares, the professional checks. That is exactly how MyFiducia.ai approaches limited statutory audit.
What are the legal obligations for limited statutory audit in Switzerland?
The foundation is the Code of Obligations: proper bookkeeping (art. 957a CO), annual accounts (balance sheet, income statement, notes) and 10-year retention of books and records (art. 958f CO). VAT applies from CHF 100,000 of turnover, and social insurance settlements from the first employee. Nothing is different in Schlatt (TG): federal law applies.
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MyFiducia.ai automates limited statutory audit for businesses in Schlatt (TG): AI-read documents, posting suggestions, VAT and exports ready for your fiduciary. Try the platform or browse our other guides.
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