SME tax return fees in Bullet: rules, deadlines, best practice
SME tax return fees in Bullet raises the same questions for most Swiss SME owners: which obligations apply, which deadlines are running, which documents to prepare. This page covers the federal rules in force — without unnecessary jargon.
The Swiss legal frame for SME tax return
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.
Art. 957a CO requires complete, truthful and systematic recording of transactions, each entry backed by a supporting document. For SME tax return, 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.
Year-end closing: how the mechanics work
The closing is prepared all year long: a monthly bank reconciliation and accruals tracked as you go turn the year-end into a formality, for businesses in Bullet too.
The timetable is tight: accounts drawn up and approved by the general meeting within six months of the year-end. For SME tax return, chasing missing documents from January (bank statements, contracts, insurance settlements) avoids the last-minute sprint and auditor reservations.
Outsource SME tax return 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 Bullet can combine the models: internal day-to-day entry, monthly external supervision, closing and taxes with the specialist — SME tax return splits very well.
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 Bullet.
For SME tax return, year-end is prepared in October: last invoices, investment decisions, provisions to assess — December is too late to act, January is for recording.
Bullet: what changes, what does not
Sole proprietorship, Sàrl or SA in Bullet: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Vaud.
Federal deadlines do not move in Bullet: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1452 changes nothing about those rules, only the sender's address.
Frequently asked questions
Does MyFiducia.ai work for a business based in Bullet?
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 Bullet manages its documents, VAT and exports exactly as anywhere in Switzerland.
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 Bullet.
Do you need a fiduciary for SME tax return, 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 Bullet.
How long must records related to SME tax return 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 Bullet can therefore archive fully digitally.
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MyFiducia.ai automates SME tax return for businesses in Bullet: AI-read documents, posting suggestions, VAT and exports ready for your fiduciary. Try the platform or browse our other guides.
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