Annual accounts for architecture firms in Tujetsch: the practical guide
Delegate, digitalise or do it all yourself? Around annual accounts in Tujetsch, every SME draws its own line. The reference points below — federal law, cantonal practice and lessons from the field — help you place the cursor well.
Year-end closing: how the mechanics work
Companies exceeding two of three thresholds for two consecutive years — CHF 20 million balance sheet total, CHF 40 million revenue, 250 full-time positions — move to an ordinary audit. Below that, the limited audit applies, and companies with no more than ten full-time positions on annual average can opt out with the consent of all shareholders.
For annual accounts, the golden rule is to discover nothing in January: every uncertainty (doubtful receivable, dispute, unsellable stock) must be identified before the closing date, not after.
Outsource annual accounts 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 Tujetsch can combine the models: internal day-to-day entry, monthly external supervision, closing and taxes with the specialist — annual accounts splits very well.
The Swiss legal frame for annual accounts
A small business does not mean small obligations: from the first salary or the first VAT return, mistakes get expensive — in Tujetsch as anywhere.
Art. 957a CO requires complete, truthful and systematic recording of transactions, each entry backed by a supporting document. For annual accounts, that means in practice: no movement without a receipt, and an audit trail that can be reconstructed at any time — including during a VAT or AHV inspection.
A well-structured SME chart of accounts
Shareholder current accounts demand strict hygiene: every private withdrawal documented, interest at the rates accepted by the tax administration, and a clean-up at closing.
For annual accounts, a few well-chosen analytical accounts (by activity, by site) beat a forest of sub-accounts nobody ever reads.
Tujetsch: what changes, what does not
Sole proprietorship, Sàrl or SA in Tujetsch: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Grisons.
Tujetsch requires no special bookkeeping: the Code of Obligations applies at postal code 7187 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
How long must records related to annual accounts 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 Tujetsch can therefore archive fully digitally.
What is simplified bookkeeping and who can use it?
Sole proprietorships and partnerships under CHF 500,000 of revenue may limit themselves to recording income, expenses and assets (art. 957 para. 2 CO). Once over the threshold — or upon founding a Sàrl or an SA — full accounts with balance sheet, income statement and notes become mandatory. The CHF 500,000 threshold is assessed the same way in Tujetsch.
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 Tujetsch.
Does MyFiducia.ai work for a business based in Tujetsch?
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 Tujetsch manages its documents, VAT and exports exactly as anywhere in Switzerland.
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