Accounting for SA companies in Pully 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 accounting in Pully: 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 Pully too.
For accounting, the classic early mistake remains mixing private and business: a dedicated bank account and documented private withdrawals eliminate half the discussions with the tax office.
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.
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.
A Swiss SME's accounting calendar
The typical annual cycle: monthly or quarterly AHV instalments, VAT returns (quarterly under the effective method, semi-annual under the net tax rate), the final salary declaration in January, closing in the first half-year, then the tax return and the annual VAT reconciliation. Each link depends on the quality of the previous one.
For accounting, two dates lock themselves in every year: the January salary declaration and the general meeting within six months — everything else is planned around them.
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 Pully as anywhere.
For a business in Pully, the Sterchi/Käfer structure also eases benchmarking: banks and fiduciaries reason on those standard classes to situate an SME's accounting.
Pully: what changes, what does not
Pully (postal code 1009, canton Vaud) applies the same federal rules as the rest of the country: what changes in Pully are the cantonal counterparts — tax administration, compensation office, commercial register.
Federal deadlines do not move in Pully: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1009 changes nothing about those rules, only the sender's address.
Frequently asked questions
Effective VAT method or net tax rate: how to choose?
The effective method deducts actual input VAT and files quarterly; the net tax rate method applies a flat industry rate to turnover, semi-annually, with no separate input VAT deduction. The flat rate suits low-cost structures; as investments grow, the effective method usually wins again. The choice rests on the company's own figures, in Pully as anywhere.
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 Pully as anywhere.
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 Pully can therefore archive fully digitally.
Do you need a fiduciary for accounting, or can you do it yourself?
Both are defensible. Below CHF 500,000 of revenue, a sole proprietorship may keep simplified accounts itself. As soon as payroll, VAT and a closing with tax stakes are involved, professional support prevents mistakes that cost more than the fees. With a shared platform, the fiduciary does not even need to be in Pully.
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Switch to accounting that keeps itself up to date
MyFiducia.ai automates accounting for businesses in Pully: 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.