Real estate accounting for garages in Martigny-Combe without the stress: how it works
Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on real estate accounting in Martigny-Combe: what the law requires, what can be automated, and when to delegate.
The Swiss legal frame for real estate 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 real estate accounting converges on those three pages, in Martigny-Combe too.
Also worth knowing: accounts may be drawn up in the currency most relevant to the business; if that is not the franc, values must additionally be stated in CHF (art. 958d para. 3 CO). Internationally active companies gain books that match their economic reality.
Digitalising real estate 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.
The selection criterion for a tool is not the length of its feature list but the robustness of the daily flow: reliable bank imports, VAT computed correctly (8.1 / 2.6 / 3.8%), a complete audit trail from document to entry, and a clean export for the auditor or fiduciary. Everything else is secondary.
A Swiss SME's accounting calendar
Every deadline has an owner: an obligation “of everyone” is kept by no one. Naming one person per deadline family (VAT, payroll, taxes) closes the gaps.
Delays rarely come alone: neglected bookkeeping postpones the closing, hence the tax return, hence the recalculated instalments — and the business flies blind for months. Keeping the books current as you go is the only sustainable way to hold every cascading deadline.
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 Martigny-Combe.
The chart of accounts is also the hinge to VAT: every revenue account carries its rate (8.1%, 2.6%, 3.8% or exempt), every expense account its input-tax right. Set those attributes once in the tool and every subsequent return becomes reliable.
Martigny-Combe: what changes, what does not
Sole proprietorship, Sàrl or SA in Martigny-Combe: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Valais.
Federal deadlines do not move in Martigny-Combe: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1921 changes nothing about those rules, only the sender's address.
Frequently asked questions
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-Combe as anywhere.
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 Martigny-Combe: the CO dictates it, not the commune.
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 Martigny-Combe as everywhere in Switzerland.
Does MyFiducia.ai work for a business based in Martigny-Combe?
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-Combe manages its documents, VAT and exports exactly as anywhere in Switzerland.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates real estate accounting for businesses in Martigny-Combe: 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.