Advisor handing a document and pen to a client

Tax advisory for tradespeople in Dully: rules, deadlines, best practice

Delegate, digitalise or do it all yourself? Around tax advisory in Dully, 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.

The Swiss legal frame for tax advisory

Swiss accounting law has been unified in the Code of Obligations since 2013: the same bookkeeping rules (art. 957a CO) and retention rules (art. 958f CO — 10 years for books, vouchers and reports) apply regardless of legal form. Tax advisory sits squarely within this frame, including for companies based in Dully.

Late books show from the outside: poorly calibrated tax instalments, provisional filings, slow answers to the bank. Staying current is also a matter of image.

Outsource tax advisory or keep it in-house?

A good test before choosing: ask the fiduciary HOW it wants to receive the documents. A precise answer (formats, frequency, platform) says more than any brochure — including in Dully.

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

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.

For a business in Dully, an isolated delay can be caught up; a structural delay is paid in interest, fines and stress. The difference between the two: a system, not good intentions.

Advisor handing a document and pen to a client

Year-end closing: how the mechanics work

The income statement reads as a cascade: gross margin, operating result, financial result, extraordinary result. Each level answers a different question — mixing levels blurs the steering.

For tax advisory, 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.

Dully: what changes, what does not

Dully (postal code 1195, canton Vaud) applies the same federal rules as the rest of the country: what changes in Dully are the cantonal counterparts — tax administration, compensation office, commercial register.

Federal deadlines do not move in Dully: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1195 changes nothing about those rules, only the sender's address.

Frequently asked questions

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 Dully: 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 Dully 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 Dully as anywhere.

How much does tax advisory cost in Dully?

It depends on document volume, the number of salaries and VAT complexity — no serious figure can be quoted without examining the file. Two levers cut the bill everywhere: digitised, well-filed receipts and software that prepares entries instead of having them re-keyed.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates tax advisory for businesses in Dully: AI-read documents, posting suggestions, VAT and exports ready for your fiduciary. Try the platform or browse our other guides.

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