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Accounting digitalisation in Aigle: rules, deadlines, best practice

Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on accounting in Aigle: what the law requires, what can be automated, and when to delegate.

The Swiss legal frame for accounting

Three documents summarise the health of a Swiss business: the balance sheet (what it owns), the income statement (what it earns) and the notes (what else you should know). All the work of accounting converges on those three pages, in Aigle too.

Late books show from the outside: poorly calibrated tax instalments, provisional filings, slow answers to the bank. Staying current is also a matter of image.

Digitalising accounting: what actually works

Digitising does not mean hoarding PDFs: without the document-entry link, a digital file is as opaque as a box of archives — true in Aigle as everywhere.

An SME in Aigle that digitalises gains owner time first: less filing, fewer “where is that receipt?” questions, more attention to the trade — that is the real return of accounting.

Outsource accounting or keep it in-house?

The Swiss fiduciary market is dense and governed by professional practice: industry standards, business secrecy, civil liability. Compare offers on three concrete criteria — exact scope (data entry? closing? payroll? VAT?), a named contact person, and the tools used. It prevents year-end misunderstandings.

A business in Aigle can combine the models: internal day-to-day entry, monthly external supervision, closing and taxes with the specialist — accounting splits very well.

Advisor handing a document and pen to a client

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 a business in Aigle, comparability over time beats sophistication: a chart stable for five years beats a “perfect” one rebuilt every year. Banks and the tax administration read year-on-year movements first.

Aigle: what changes, what does not

Sole proprietorship, Sàrl or SA in Aigle: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Vaud.

Aigle requires no special bookkeeping: the Code of Obligations applies at postal code 1860 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.

Frequently asked questions

How long must records related to accounting 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 Aigle can therefore archive fully digitally.

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 Aigle.

Can accounting 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 accounting.

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 Aigle as everywhere in Switzerland.

Also worth reading

In neighbouring municipalities

Switch to accounting that keeps itself up to date

MyFiducia.ai automates accounting for businesses in Aigle: 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.