Pen pointing at a bar chart on paper

Annual closing for transport companies in Furna: the practical guide

Annual closing for transport companies in Furna 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

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 Furna too.

For annual closing, the golden rule is to discover nothing in January: every uncertainty (doubtful receivable, dispute, unsellable stock) must be identified before the closing date, not after.

Outsource annual closing or keep it in-house?

Outsourcing annual closing to a fiduciary frees up time and secures compliance; keeping it in-house preserves a continuous view and costs less in fees. The best answer is often hybrid: the company captures and digitises as it goes, the fiduciary supervises, closes the books and represents the company before the authorities.

For annual closing, 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 annual closing

For an owner in Furna, the question is never “do we need accounts?” but “at what level of detail?”. The CO sets the floor; the bank, the tax office and the shareholders set the rest.

The law also settles the form: accounts may be kept in a national language or in English, on paper or electronically (art. 957a para. 5 CO). That pragmatism lets annual closing run entirely on digital tools — no paper binder is required.

Pen pointing at a bar chart on paper

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 annual closing, valid in Furna as anywhere.

For a business in Furna, the Sterchi/Käfer structure also eases benchmarking: banks and fiduciaries reason on those standard classes to situate an SME's annual closing.

Furna: what changes, what does not

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

Federal deadlines do not move in Furna: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 7232 changes nothing about those rules, only the sender's address.

Frequently asked questions

Do you need a fiduciary for annual closing, 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 Furna.

When is entry in the commercial register mandatory?

A Sàrl and an SA only come into existence with their registration. A sole proprietorship must register from CHF 100,000 of annual revenue; below that, registration stays voluntary but adds credibility and protects the business name. Registration goes through the canton's commercial register office — for Furna too.

How much does annual closing cost in Furna?

It depends on document volume, the number of salaries and VAT complexity — no serious figure can be quoted without examining the file. Two levers cut the bill everywhere: digitised, well-filed receipts and software that prepares entries instead of having them re-keyed.

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 Furna: the CO dictates it, not the commune.

Also worth reading

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates annual closing for businesses in Furna: 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.

    Annual closing for transport companies in Furna