Accounting document management for beauty salons in Wohlen (AG): the practical guide
Delegate, digitalise or do it all yourself? Around accounting document management in Wohlen (AG), every SME draws its own line. The reference points below — federal law, cantonal practice and lessons from the field — help you place the cursor well.
Digitalising accounting document management: what actually works
Access for the fiduciary, the auditor and employees is set by roles: view, enter, approve, close. Well-set rights protect the data and speed up collaboration.
Electronic archiving is fully recognised: Swiss bookkeeping regulation admits electronic retention of records provided integrity and readability are guaranteed for the 10 years of art. 958f CO. A paper binder is no longer an obligation — provided the archiving system is serious.
QR-bills and friction-free collections
Since 30 September 2022, the QR-bill has fully replaced the old Swiss payment slips. The Swiss QR Code carries the IBAN (or QR-IBAN), the amount, the debtor and a structured reference: enough to match every incoming payment to its invoice automatically.
For the debtors of a business in Wohlen (AG), nothing changes on the payer's side: scan the code, confirm, pay. On the accounting document management side, everything changes: the collection entry proposes itself, the receivables ledger updates continuously and reminders go out on exact balances.
The Swiss legal frame for accounting document management
Whether a business sits in Wohlen (AG) or elsewhere in Switzerland, the same federal law applies — one of the strengths of the Swiss system for accounting document management. Cantonal differences concentrate on taxation (rates, filing deadlines); bookkeeping itself follows art. 957 ff. CO everywhere.
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
Concretely, accounting document management benefits from three tiers: balance-sheet accounts (classes 1-2) kept spotless for the closing, income accounts (classes 3-6) shaped for steering, and closing accounts (class 9) reserved for year-end entries. Each tier has its rhythm and its owner.
For a business in Wohlen (AG), the Sterchi/Käfer structure also eases benchmarking: banks and fiduciaries reason on those standard classes to situate an SME's accounting document management.
Wohlen (AG): what changes, what does not
Sole proprietorship, Sàrl or SA in Wohlen (AG): the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Aargau.
Wohlen (AG) requires no special bookkeeping: the Code of Obligations applies at postal code 5610 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
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 Wohlen (AG).
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 Wohlen (AG) as anywhere.
Do you need a fiduciary for accounting document management, 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 Wohlen (AG).
When must a business register for VAT?
As soon as its worldwide annual turnover reaches CHF 100,000 (CHF 250,000 for non-profit sports or cultural associations). Below that, voluntary registration remains possible and often makes sense to reclaim input VAT on investments. The threshold is federal: it applies in Wohlen (AG) as everywhere in Switzerland.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
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