This page inFRDEENAR

Smiling advisor with a headset at their workstation

Accounting for e-commerce in Fideris without the stress: how it works

Accounting for e-commerce in Fideris raises the same questions for most Swiss SME owners: which obligations apply, which deadlines are running, which documents to prepare. This page covers the federal rules in force — without unnecessary jargon.

The Swiss legal frame for accounting

For an owner in Fideris, 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.

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 accounting: what actually works

A serious accounting document archive links every record to its entry, timestamps versions and logs access — exactly what Swiss bookkeeping regulation expects from probative electronic retention. Chronological filing by financial year becomes an automatic by-product.

The winning pair for accounting: a single inbox (e-mail, scan, photo) and one simple rule — no document sits more than a few days without a proposed entry.

Outsource accounting or keep it in-house?

Responsibility stays with the client: the fiduciary executes with care, but the signed accounts bind the company. Understanding what you sign is not optional.

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

Collaborative desk with laptops and documents, top view

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 accounting, a few well-chosen analytical accounts (by activity, by site) beat a forest of sub-accounts nobody ever reads.

Fideris: what changes, what does not

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

For a business in Fideris, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Grisons.

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 Fideris as everywhere 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 Fideris as anywhere.

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 Fideris too.

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 Fideris.

Also worth reading

In neighbouring municipalities

Switch to accounting that keeps itself up to date

MyFiducia.ai automates accounting for businesses in Fideris: 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.