Everything that matters about accounting for painting contractors in Collonge-Bellerive
Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on accounting in Collonge-Bellerive: what the law requires, what can be automated, and when to delegate.
The Swiss legal frame for accounting
In Switzerland, the duty to keep accounts stems from art. 957 ff. of the Code of Obligations. Legal entities (Sàrl, SA) and sole proprietorships with at least CHF 500,000 in revenue keep full accounts: balance sheet, income statement and notes. Below that threshold, a simplified record of income, expenses and assets is sufficient.
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.
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 Collonge-Bellerive.
In an SME in Collonge-Bellerive, the chart of accounts is also a delegation tool: clear posting rules let a non-accountant prepare most entries without error.
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.
A clear mandate agreement states who does what by when: document handover, posting deadlines, filing calendar, and responsibility for delays. A shared platform (same data, same document archive) between the company and its fiduciary eliminates binder ping-pong and duplicate entry.
A Swiss SME's accounting calendar
Three families of deadlines shape the year: federal (VAT within 60 days, salary declaration in January), cantonal (tax return, extensions depending on the canton, including in Collonge-Bellerive) and internal (closing, general meeting within six months). Mixing them up is the leading cause of delays.
For accounting, year-end is prepared in October: last invoices, investment decisions, provisions to assess — December is too late to act, January is for recording.
Collonge-Bellerive: what changes, what does not
Sole proprietorship, Sàrl or SA in Collonge-Bellerive: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Geneva.
Federal deadlines do not move in Collonge-Bellerive: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1222 changes nothing about those rules, only the sender's address.
Frequently asked questions
Which social contributions does a Swiss employer pay?
AHV/IV/APG: 5.3% employer share (the same is withheld from the employee); unemployment insurance: 1.1% each up to CHF 148,200 a year; occupational pension (LPP) by age and plan (employer at least 50%); occupational accident insurance paid by the employer; family allowances by canton. For an employer in Collonge-Bellerive, family allowances follow the canton's rates.
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 Collonge-Bellerive.
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 Collonge-Bellerive 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.
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Switch to accounting that keeps itself up to date
MyFiducia.ai automates accounting for businesses in Collonge-Bellerive: 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.