Accounts receivable for e-commerce in Mergoscia: what every SME should know
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 Mergoscia: what the law requires, what can be automated, and when to delegate.
The Swiss legal frame for accounts receivable
Swiss accounting law has been unified in the Code of Obligations since 2013: the same bookkeeping rules (art. 957a CO) and retention rules (art. 958f CO — 10 years for books, vouchers and reports) apply regardless of legal form. Accounts receivable sits squarely within this frame, including for companies based in Mergoscia.
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.
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 accounts receivable, two dates lock themselves in every year: the January salary declaration and the general meeting within six months — everything else is planned around them.
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.
Migrate in stages: supplier invoices first (high volume, immediate gain), then receivables with the QR-bill, finally payroll and the closing. At each stage, comparing one month before/after is enough to prove the gain — no theoretical promises needed.
Outsource accounts receivable or keep it in-house?
Outsourcing accounts receivable to a fiduciary frees up time and secures compliance; keeping it in-house preserves a continuous view and costs less in fees. The best answer is often hybrid: the company captures and digitises as it goes, the fiduciary supervises, closes the books and represents the company before the authorities.
A business in Mergoscia can combine the models: internal day-to-day entry, monthly external supervision, closing and taxes with the specialist — accounts receivable splits very well.
Mergoscia: what changes, what does not
Sole proprietorship, Sàrl or SA in Mergoscia: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Ticino.
Federal deadlines do not move in Mergoscia: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 6647 changes nothing about those rules, only the sender's address.
Frequently asked questions
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 Mergoscia can therefore archive fully digitally.
Does MyFiducia.ai work for a business based in Mergoscia?
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 Mergoscia manages its documents, VAT and exports exactly as anywhere in Switzerland.
How much does accounts receivable cost in Mergoscia?
It depends on document volume, the number of salaries and VAT complexity — no serious figure can be quoted without examining the file. Two levers cut the bill everywhere: digitised, well-filed receipts and software that prepares entries instead of having them re-keyed.
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 Mergoscia.
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Switch to accounting that keeps itself up to date
MyFiducia.ai automates accounts receivable for businesses in Mergoscia: 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.