Accounts receivable for law firms in Trélex explained simply
Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on accounts receivable in Trélex: what the law requires, what can be automated, and when to delegate.
The Swiss legal frame for accounts receivable
Responsibility for the books is personal: in an SA, organising the accounting is one of the board's non-transferable duties (art. 716a CO); in a Sàrl, the managing directors carry the same duty. Outsourcing the execution never transfers that underlying responsibility, including for a company based in Trélex.
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.
Digitalising accounts receivable: 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 Trélex as everywhere.
The winning pair for accounts receivable: a single inbox (e-mail, scan, photo) and one simple rule — no document sits more than a few days without a proposed entry.
Outsource accounts receivable or keep it in-house?
Responsibility stays with the client: the fiduciary executes with care, but the signed accounts bind the company. Understanding what you sign is not optional.
A business in Trélex is no longer limited to fiduciaries in its canton: with a shared online platform, collaboration works remotely, documents and entries visible to both sides in real time. The choice widens to all of Switzerland — competence becomes the criterion again, not the postcode.
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 Trélex, comparability over time beats sophistication: a chart stable for five years beats a “perfect” one rebuilt every year. Banks and the tax administration read year-on-year movements first.
Trélex: what changes, what does not
Working with a fiduciary from Trélex no longer depends on geography: the documents of a business in Trélex are shared online, while the canton Vaud keeps its own deadlines for the tax return.
Federal deadlines do not move in Trélex: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1270 changes nothing about those rules, only the sender's address.
Frequently asked questions
What are the legal obligations for accounts receivable 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 Trélex: federal law applies.
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 Trélex.
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 Trélex.
Does MyFiducia.ai work for a business based in Trélex?
Yes: the platform runs online, the rules applied are federal (VAT, CO, AHV), and the file can be shared with any fiduciary. A business in Trélex manages its documents, VAT and exports exactly as anywhere in Switzerland.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates accounts receivable for businesses in Trélex: 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.