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E-invoicing guide in Orges: what every SME should know

E-invoicing guide in Orges 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

Digitising does not mean hoarding PDFs: without the document-entry link, a digital file is as opaque as a box of archives — true in Orges as everywhere.

For e-invoicing, migrating history must not block the start: begin on day one of the current financial year and import the history later if needed.

A well-structured SME chart of accounts

Shareholder current accounts demand strict hygiene: every private withdrawal documented, interest at the rates accepted by the tax administration, and a clean-up at closing.

For a business in Orges, comparability over time beats sophistication: a chart stable for five years beats a “perfect” one rebuilt every year. Banks and the tax administration read year-on-year movements first.

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 Orges can collect by QR-bill even without sophisticated software: what matters is that every incoming payment finds its invoice, manually or automatically.

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The Swiss legal frame for e-invoicing

A small business does not mean small obligations: from the first salary or the first VAT return, mistakes get expensive — in Orges as anywhere.

Art. 957a CO requires complete, truthful and systematic recording of transactions, each entry backed by a supporting document. For e-invoicing, 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.

Orges: what changes, what does not

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

For a business in Orges, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Vaud.

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 Orges as anywhere.

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 Orges.

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 Orges.

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 Orges, family allowances follow the canton's rates.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates e-invoicing for businesses in Orges: 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.