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E-invoicing example in Hersberg: rules, deadlines, best practice

E-invoicing example in Hersberg 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.

Digitalising e-invoicing: what actually works

Security is part of digitalisation: named access, tested backups, encryption of sensitive data. A digital accounting file is protected like a safe — because it is one.

An SME in Hersberg that digitalises gains owner time first: less filing, fewer “where is that receipt?” questions, more attention to the trade — that is the real return of e-invoicing.

QR-bills and friction-free collections

Since 30 September 2022, the QR-bill has fully replaced the old Swiss payment slips. The Swiss QR Code carries the IBAN (or QR-IBAN), the amount, the debtor and a structured reference: enough to match every incoming payment to its invoice automatically.

For an SME in Hersberg, receivables are an asset to manage: a weekly ageing balance, graduated reminders and a provision for doubtful cases — e-invoicing provides the numbers, discipline does the rest.

The Swiss legal frame for e-invoicing

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 e-invoicing converges on those three pages, in Hersberg too.

The annual accounts (art. 958 CO) consist of the balance sheet, the income statement and the notes; they must be drawn up within six months of the year-end so the general meeting can approve them. A delay here cascades into the tax return and the final social insurance settlements.

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A well-structured SME chart of accounts

A good chart of accounts tells the story of the business: classes 1 and 2 describe what it owns and owes, class 3 what it sells, classes 4 to 6 what it consumes. Private accounts (sole proprietorships) and shareholder current accounts (Sàrl/SA) must stay spotless: they are the first thing examined in a tax audit.

In an SME in Hersberg, the chart of accounts is also a delegation tool: clear posting rules let a non-accountant prepare most entries without error.

Hersberg: what changes, what does not

Working with a fiduciary from Hersberg no longer depends on geography: the documents of a business in Hersberg are shared online, while the canton Basel-Country keeps its own deadlines for the tax return.

Hersberg requires no special bookkeeping: the Code of Obligations applies at postal code 4423 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.

Frequently asked questions

How much does e-invoicing cost in Hersberg?

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 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 Hersberg as anywhere.

Which social contributions does a Swiss employer pay?

AHV/IV/APG: 5.3% employer share (the same is withheld from the employee); unemployment insurance: 1.1% each up to CHF 148,200 a year; occupational pension (LPP) by age and plan (employer at least 50%); occupational accident insurance paid by the employer; family allowances by canton. For an employer in Hersberg, family allowances follow the canton's rates.

Do you need a fiduciary for e-invoicing, 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 Hersberg.

Also worth reading

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Switch to accounting that keeps itself up to date

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

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