Accounts payable for tradespeople in Wohlen (AG): the practical guide
Whether you run a Sàrl, an SA or a sole proprietorship in Wohlen (AG), accounts payable eventually lands on your desk. Here are the practical reference points — legal basis, deadlines and common pitfalls — to decide with a clear head.
The Swiss legal frame for accounts payable
Three documents summarise the health of a Swiss business: the balance sheet (what it owns), the income statement (what it earns) and the notes (what else you should know). All the work of accounts payable converges on those three pages, in Wohlen (AG) too.
Art. 957a CO requires complete, truthful and systematic recording of transactions, each entry backed by a supporting document. For accounts payable, 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.
A Swiss SME's accounting calendar
January: salary declaration to the compensation office and salary certificates. End of February, May, August, November: quarterly VAT returns (effective method), each to be filed and paid within 60 days after the quarter ends. Within six months of year-end: approved annual accounts. Then: the tax return under cantonal deadlines, with extensions possible.
An SME in Wohlen (AG) that holds its calendar twelve months straight changes its position: fewer official reminders, easier extensions — and accounts payable stops being a source of worry.
A well-structured SME chart of accounts
The same chart serves three readings: accounting (accuracy), tax (accepted adjustments) and management (margins by activity). Modern software produces all three views without double entry.
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 accounts payable.
Digitalising accounts payable: 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 Wohlen (AG) as everywhere.
The winning pair for accounts payable: a single inbox (e-mail, scan, photo) and one simple rule — no document sits more than a few days without a proposed entry.
Wohlen (AG): what changes, what does not
Wohlen (AG) (postal code 5610, canton Aargau) applies the same federal rules as the rest of the country: what changes in Wohlen (AG) are the cantonal counterparts — tax administration, compensation office, commercial register.
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
How long must records related to accounts payable 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 Wohlen (AG) can therefore archive fully digitally.
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 Wohlen (AG), family allowances follow the canton's rates.
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 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.
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Switch to accounting that keeps itself up to date
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