Accounts receivable for construction companies in Froideville: the practical guide
Swiss accounting law (art. 957 ff. of the Code of Obligations) sets a precise frame, yet day-to-day practice often stays fuzzy. This guide walks through what actually matters for a business based in Froideville.
The Swiss legal frame for accounts receivable
Whether a business sits in Froideville or elsewhere in Switzerland, the same federal law applies — one of the strengths of the Swiss system for accounts receivable. Cantonal differences concentrate on taxation (rates, filing deadlines); bookkeeping itself follows art. 957 ff. CO everywhere.
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.
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 Froideville as elsewhere.
For accounts receivable, a quarterly 30-minute check-in with the fiduciary beats an annual marathon: questions get handled while they are small.
A Swiss SME's accounting calendar
Every deadline has an owner: an obligation “of everyone” is kept by no one. Naming one person per deadline family (VAT, payroll, taxes) closes the gaps.
For accounts receivable, year-end is prepared in October: last invoices, investment decisions, provisions to assess — December is too late to act, January is for recording.
Digitalising accounts receivable: what actually works
The classic digitalisation traps are avoidable: scanning without quality control (unreadable records), stacking disconnected tools (double entry in disguise), or neglecting access rights. One single flow from document to entry, with clear roles, beats five shiny apps.
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.
Froideville: what changes, what does not
Sole proprietorship, Sàrl or SA in Froideville: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Vaud.
For a business in Froideville, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Vaud.
Frequently asked questions
Does MyFiducia.ai work for a business based in Froideville?
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 Froideville manages its documents, VAT and exports exactly as anywhere in Switzerland.
Which documents should be prepared for the year-end closing?
Bank and cash statements at the closing date, the inventory of stock and work in progress, final AHV/LPP/accident settlements, contracts signed or amended during the year, invoices straddling two years and the detail of accruals. With an up-to-date document archive, most of it is already there. The list is identical in Froideville: the CO dictates it, not the commune.
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 Froideville, family allowances follow the canton's rates.
When is entry in the commercial register mandatory?
A Sàrl and an SA only come into existence with their registration. A sole proprietorship must register from CHF 100,000 of annual revenue; below that, registration stays voluntary but adds credibility and protects the business name. Registration goes through the canton's commercial register office — for Froideville too.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates accounts receivable for businesses in Froideville: 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.