Limited statutory audit for photographers in Pully: the practical guide
Swiss accounting law (art. 957 ff. of the Code of Obligations) sets a precise frame, yet day-to-day practice often stays fuzzy. This guide walks through what actually matters for a business based in Pully.
Year-end closing: how the mechanics work
The closing is prepared all year long: a monthly bank reconciliation and accruals tracked as you go turn the year-end into a formality, for businesses in Pully too.
A well-ordered closing file speeds everything up: bank statements at the closing date, a signed inventory, final AHV/LPP/accident settlements, new or amended contracts, and support for the accruals. Limited statutory audit in Pully then finishes in days, not weeks.
Outsource limited statutory audit or keep it in-house?
The scope goes down in writing: who enters data, who approves payments, who answers the tax office, who keeps the originals. Every “we'll see” at the start becomes a December misunderstanding — in Pully as elsewhere.
For limited statutory audit, a quarterly 30-minute check-in with the fiduciary beats an annual marathon: questions get handled while they are small.
The Swiss legal frame for limited statutory audit
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.
Art. 957a CO requires complete, truthful and systematic recording of transactions, each entry backed by a supporting document. For limited statutory audit, that means in practice: no movement without a receipt, and an audit trail that can be reconstructed at any time — including during a VAT or AHV inspection.
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 Pully as anywhere.
Suspense accounts (to clarify) are useful provided they are emptied monthly: a swelling “miscellaneous” account is the classic symptom of a chart that no longer fits the activity.
Pully: what changes, what does not
Working with a fiduciary from Pully no longer depends on geography: the documents of a business in Pully are shared online, while the canton Vaud keeps its own deadlines for the tax return.
Federal deadlines do not move in Pully: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1009 changes nothing about those rules, only the sender's address.
Frequently asked questions
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 Pully: the CO dictates it, not the commune.
Does MyFiducia.ai work for a business based in Pully?
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 Pully manages its documents, VAT and exports exactly as anywhere in Switzerland.
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 Pully.
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 Pully, family allowances follow the canton's rates.
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