Accounts receivable for architecture firms in Rhäzüns: what every SME should know
Whether you run a Sàrl, an SA or a sole proprietorship in Rhäzüns, accounts receivable 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 receivable
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.
One simple principle drives accounts receivable: 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.
Digitalising accounts receivable: 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.
Outsource accounts receivable or keep it in-house?
The scope goes down in writing: who enters data, who approves payments, who answers the tax office, who keeps the originals. Every “we'll see” at the start becomes a December misunderstanding — in Rhäzüns as elsewhere.
A clear mandate agreement states who does what by when: document handover, posting deadlines, filing calendar, and responsibility for delays. A shared platform (same data, same document archive) between the company and its fiduciary eliminates binder ping-pong and duplicate entry.
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.
For a business in Rhäzüns, an isolated delay can be caught up; a structural delay is paid in interest, fines and stress. The difference between the two: a system, not good intentions.
Rhäzüns: what changes, what does not
Rhäzüns (postal code 7403, canton Grisons) applies the same federal rules as the rest of the country: what changes in Rhäzüns are the cantonal counterparts — tax administration, compensation office, commercial register.
Rhäzüns requires no special bookkeeping: the Code of Obligations applies at postal code 7403 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
Can accounts receivable be automated with AI?
Largely, yes: automatic document reading, posting suggestions, bank reconciliation via QR references and VAT exports. Human approval remains essential — AI prepares, the professional checks. That is exactly how MyFiducia.ai approaches accounts receivable.
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 Rhäzüns.
How long must records related to accounts receivable 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 Rhäzüns can therefore archive fully digitally.
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 Rhäzüns as anywhere.
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MyFiducia.ai automates accounts receivable for businesses in Rhäzüns: AI-read documents, posting suggestions, VAT and exports ready for your fiduciary. Try the platform or browse our other guides.
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