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E-invoicing for pharmacies in Dully: rules, deadlines, best practice

E-invoicing for pharmacies in Dully rests on three pillars: federal law that applies across Switzerland, cantonal deadlines worth knowing, and tools that eliminate re-keying. This guide puts it all in order, fact by fact.

Digitalising e-invoicing: what actually works

A serious accounting document archive links every record to its entry, timestamps versions and logs access — exactly what Swiss bookkeeping regulation expects from probative electronic retention. Chronological filing by financial year becomes an automatic by-product.

For an SME in Dully, the real gain of digitalised e-invoicing shows day to day: no paper pile at month-end, VAT prepared continuously, and an owner reading today's figures rather than last quarter's.

The Swiss legal frame for e-invoicing

AHV audits and VAT audits follow the same logic: start from the documents, trace to the entries, check consistency. A business in Dully with a clean audit trail sails through these exercises.

One simple principle drives e-invoicing: every franc in or out must be explainable by a document, an entry and an account. All of Swiss accounting law fits inside that traceability requirement.

A well-structured SME chart of accounts

A chart of accounts gets documented: one description line per account (what, when, VAT) is enough for two people to post the same way. It is the quality manual of e-invoicing, valid in Dully as anywhere.

For e-invoicing, a few well-chosen analytical accounts (by activity, by site) beat a forest of sub-accounts nobody ever reads.

Pen pointing at a bar chart on paper

Outsource e-invoicing or keep it in-house?

Outsourcing does not exempt you from understanding: an owner who can read the balance sheet and the income statement challenges the fiduciary better — and pays for advice, not re-keying.

In Dully, as everywhere, the right collaboration rhythm follows the activity: monthly for payroll and data entry, quarterly for VAT, yearly for the closing and tax advice.

Dully: what changes, what does not

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

Dully requires no special bookkeeping: the Code of Obligations applies at postal code 1195 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 Dully 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 Dully.

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 Dully.

How long must records related to e-invoicing 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 Dully can therefore archive fully digitally.

Also worth reading

In neighbouring municipalities

Switch to accounting that keeps itself up to date

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

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