Accounting example in Martigny explained simply
Whether you run a Sàrl, an SA or a sole proprietorship in Martigny, accounting eventually lands on your desk. Here are the practical reference points — legal basis, deadlines and common pitfalls — to decide with a clear head.
The Swiss legal frame for accounting
Responsibility for the books is personal: in an SA, organising the accounting is one of the board's non-transferable duties (art. 716a CO); in a Sàrl, the managing directors carry the same duty. Outsourcing the execution never transfers that underlying responsibility, including for a company based in Martigny.
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 accounting run entirely on digital tools — no paper binder is required.
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 accounting, valid in Martigny as anywhere.
Standard numbering also enables automation: stable posting rules (same supplier, same account) make data entry predictable and the audit faster. Avoid changing the chart of accounts mid-year — migrate at the closing date, with a documented mapping table.
Digitalising accounting: what actually works
The classic digitalisation traps are avoidable: scanning without quality control (unreadable records), stacking disconnected tools (double entry in disguise), or neglecting access rights. One single flow from document to entry, with clear roles, beats five shiny apps.
For accounting, migrating history must not block the start: begin on day one of the current financial year and import the history later if needed.
Outsource accounting or keep it in-house?
Splitting roles clearly avoids duplication: the company captures documents and approves payments; the fiduciary checks postings, closes the year and defends the file before the authorities. Each side does what it does best — and nobody keys the same invoice twice.
For accounting, a quarterly 30-minute check-in with the fiduciary beats an annual marathon: questions get handled while they are small.
Martigny: what changes, what does not
Working with a fiduciary from Martigny no longer depends on geography: the documents of a business in Martigny are shared online, while the canton Valais keeps its own deadlines for the tax return.
Federal deadlines do not move in Martigny: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1906 changes nothing about those rules, only the sender's address.
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 Martigny can therefore archive fully digitally.
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.
Does MyFiducia.ai work for a business based in Martigny?
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 Martigny manages its documents, VAT and exports exactly as anywhere in Switzerland.
What is the difference between a limited and an ordinary audit?
The ordinary audit applies to companies exceeding, for two consecutive years, two of three thresholds: CHF 20 million balance sheet total, CHF 40 million revenue, 250 full-time positions. Others fall under the limited audit, and those with no more than ten full-time positions on annual average can opt out with all shareholders' consent. These federal thresholds do not depend on the registered seat — in Martigny as anywhere.
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MyFiducia.ai automates accounting for businesses in Martigny: 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.