QR-bill invoicing for beauty salons in Courgevaux: rules, deadlines, best practice
QR-bill invoicing for beauty salons in Courgevaux 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 QR-bill 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.
For QR-bill invoicing, migrating history must not block the start: begin on day one of the current financial year and import the history later if needed.
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.
For QR-bill invoicing, invoicing fast changes everything: a service billed the week it is delivered gets paid noticeably earlier than a month-end batch invoice.
The Swiss legal frame for QR-bill invoicing
For an owner in Courgevaux, the question is never “do we need accounts?” but “at what level of detail?”. The CO sets the floor; the bank, the tax office and the shareholders set the rest.
Also worth knowing: accounts may be drawn up in the currency most relevant to the business; if that is not the franc, values must additionally be stated in CHF (art. 958d para. 3 CO). Internationally active companies gain books that match their economic reality.
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 QR-bill invoicing, the right granularity is decisive: enough accounts to steer the business (margins by activity, expenses by nature), few enough that every entry finds its place without hesitation. The VAT accounts (input VAT, VAT due) deserve special care — they are the basis of the annual reconciliation.
Courgevaux: what changes, what does not
Sole proprietorship, Sàrl or SA in Courgevaux: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Fribourg.
For a business in Courgevaux, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Fribourg.
Frequently asked questions
Do you need a fiduciary for QR-bill 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 Courgevaux.
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 Courgevaux 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 Courgevaux.
What are the legal obligations for QR-bill invoicing in Switzerland?
The foundation is the Code of Obligations: proper bookkeeping (art. 957a CO), annual accounts (balance sheet, income statement, notes) and 10-year retention of books and records (art. 958f CO). VAT applies from CHF 100,000 of turnover, and social insurance settlements from the first employee. Nothing is different in Courgevaux: federal law applies.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates QR-bill invoicing for businesses in Courgevaux: 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.