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Tax advisory for physiotherapy practices in Pully: rules, deadlines, best practice

Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on tax advisory in Pully: what the law requires, what can be automated, and when to delegate.

The Swiss legal frame for tax advisory

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 tax advisory converges on those three pages, in Pully too.

The good news: the Swiss frame is stable and predictable. Structure tax advisory once — chart of accounts, document flow, calendar — and the same organisation pays off for years.

Swiss VAT: rates, threshold and filings

The most frequent VAT mistakes are well known: the wrong rate among 8.1%, 2.6% and 3.8%, forgotten self-supplies, and a rushed annual reconciliation. Corrections are due at the latest in the return for the period containing the 180th day after the year-end — the earlier you correct, the less default interest runs.

For businesses in Pully, VAT is in practice the most audited tax: punctual returns consistent with the books markedly reduce the odds of a deep audit of tax advisory.

Outsource tax advisory 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.

For tax advisory, the internal-external duo works when both sides see the same file: same entries, same documents, same deadlines. Misunderstandings are born from parallel copies.

Team analysing financial charts around a table

A Swiss SME's accounting calendar

An accounting calendar only lives if it is shared: owner, in-house bookkeeper and fiduciary must see the same deadlines and the same status — the rule holds for every SME in Pully.

Delays rarely come alone: neglected bookkeeping postpones the closing, hence the tax return, hence the recalculated instalments — and the business flies blind for months. Keeping the books current as you go is the only sustainable way to hold every cascading deadline.

Pully: what changes, what does not

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

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

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 Pully as everywhere in Switzerland.

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 Pully.

How much does tax advisory cost in Pully?

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.

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 Pully.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates tax advisory 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.

    Tax advisory for physiotherapy practices in Pully