Everything that matters about limited statutory audit for physiotherapy practices in Trin
Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on limited statutory audit in Trin: what the law requires, what can be automated, and when to delegate.
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 Trin as anywhere.
For limited statutory audit, a closing checklist reused every year transforms the exercise: same steps, same checks, same documents — only the year changes.
A well-structured SME chart of accounts
The test of a good chart of accounts is a single question: can the owner find the margins in three clicks? If not, the chart serves the tax office but not the business — even in Trin.
For limited statutory audit, a few well-chosen analytical accounts (by activity, by site) beat a forest of sub-accounts nobody ever reads.
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 Trin as elsewhere.
For limited statutory audit, the internal-external duo works when both sides see the same file: same entries, same documents, same deadlines. Misunderstandings are born from parallel copies.
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 Trin with a clean audit trail sails through these exercises.
The good news: the Swiss frame is stable and predictable. Structure limited statutory audit once — chart of accounts, document flow, calendar — and the same organisation pays off for years.
Trin: what changes, what does not
Sole proprietorship, Sàrl or SA in Trin: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Grisons.
Trin requires no special bookkeeping: the Code of Obligations applies at postal code 7014 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
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 Trin as everywhere in Switzerland.
How long must records related to limited statutory audit 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 Trin can therefore archive fully digitally.
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 Trin, family allowances follow the canton's rates.
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 Trin.
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MyFiducia.ai automates limited statutory audit for businesses in Trin: AI-read documents, posting suggestions, VAT and exports ready for your fiduciary. Try the platform or browse our other guides.
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