E-invoicing guide in Gams explained simply
Swiss accounting law (art. 957 ff. of the Code of Obligations) sets a precise frame, yet day-to-day practice often stays fuzzy. This guide walks through what actually matters for a business based in Gams.
Digitalising e-invoicing: what actually works
The classic digitalisation traps are avoidable: scanning without quality control (unreadable records), stacking disconnected tools (double entry in disguise), or neglecting access rights. One single flow from document to entry, with clear roles, beats five shiny apps.
For an owner in Gams, a dashboard only has value if the data is fresh: automating data entry means, first of all, buying up-to-date information about your own business.
The Swiss legal frame for e-invoicing
Whether a business sits in Gams or elsewhere in Switzerland, the same federal law applies — one of the strengths of the Swiss system for e-invoicing. Cantonal differences concentrate on taxation (rates, filing deadlines); bookkeeping itself follows art. 957 ff. CO everywhere.
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.
A well-structured SME chart of accounts
Nearly all Swiss SMEs rely on the standard SME chart of accounts (Sterchi/Käfer): classes 1 (assets) to 9 (closing), with revenue in class 3 and expenses in classes 4 to 6. Using this standard structure makes conversations with your fiduciary, auditor and tax administration far easier.
For e-invoicing, a few well-chosen analytical accounts (by activity, by site) beat a forest of sub-accounts nobody ever reads.
QR-bills and friction-free collections
Reminders work best graduated: a neutral first reminder, a firm second, then formal notice — each generated from exact balances, never from memory.
A business in Gams can collect by QR-bill even without sophisticated software: what matters is that every incoming payment finds its invoice, manually or automatically.
Gams: what changes, what does not
Working with a fiduciary from Gams no longer depends on geography: the documents of a business in Gams are shared online, while the canton St. Gallen keeps its own deadlines for the tax return.
Gams requires no special bookkeeping: the Code of Obligations applies at postal code 9473 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
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 Gams 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 Gams, family allowances follow the canton's rates.
Effective VAT method or net tax rate: how to choose?
The effective method deducts actual input VAT and files quarterly; the net tax rate method applies a flat industry rate to turnover, semi-annually, with no separate input VAT deduction. The flat rate suits low-cost structures; as investments grow, the effective method usually wins again. The choice rests on the company's own figures, in Gams as anywhere.
When is entry in the commercial register mandatory?
A Sàrl and an SA only come into existence with their registration. A sole proprietorship must register from CHF 100,000 of annual revenue; below that, registration stays voluntary but adds credibility and protects the business name. Registration goes through the canton's commercial register office — for Gams too.
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Switch to accounting that keeps itself up to date
MyFiducia.ai automates e-invoicing for businesses in Gams: 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.