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QR-bill invoicing in real time in Bottenwil: the practical guide

QR-bill invoicing in real time in Bottenwil 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

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

The winning pair for QR-bill invoicing: a single inbox (e-mail, scan, photo) and one simple rule — no document sits more than a few days without a proposed entry.

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 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.

Outsource QR-bill invoicing or keep it in-house?

Outsourcing QR-bill invoicing to a fiduciary frees up time and secures compliance; keeping it in-house preserves a continuous view and costs less in fees. The best answer is often hybrid: the company captures and digitises as it goes, the fiduciary supervises, closes the books and represents the company before the authorities.

Changing fiduciary is not a drama: the accounting data belongs to the company, and a clean export (entries, chart of accounts, linked documents) allows a transition at year-end. A provider who locks in a client's data says a lot about how it works.

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The Swiss legal frame for QR-bill invoicing

In Switzerland, the duty to keep accounts stems from art. 957 ff. of the Code of Obligations. Legal entities (Sàrl, SA) and sole proprietorships with at least CHF 500,000 in revenue keep full accounts: balance sheet, income statement and notes. Below that threshold, a simplified record of income, expenses and assets is sufficient.

The law also settles the form: accounts may be kept in a national language or in English, on paper or electronically (art. 957a para. 5 CO). That pragmatism lets QR-bill invoicing run entirely on digital tools — no paper binder is required.

Bottenwil: what changes, what does not

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

Bottenwil requires no special bookkeeping: the Code of Obligations applies at postal code 4814 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.

Frequently asked questions

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 Bottenwil.

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 Bottenwil, family allowances follow the canton's rates.

What are the current Swiss VAT rates?

Since 1 January 2024: 8.1% (standard), 2.6% (reduced — for example food and medicines) and 3.8% (accommodation). Returns must be filed and paid within 60 days after the period ends (quarterly under the effective method, semi-annually under the net tax rate method). These federal rates apply unchanged in Bottenwil.

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 Bottenwil as anywhere.

Also worth reading

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates QR-bill invoicing for businesses in Bottenwil: 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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