Accounts receivable for hotels in Gland: rules, deadlines, best practice
Whether you run a Sàrl, an SA or a sole proprietorship in Gland, 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
For an owner in Gland, the question is never “do we need accounts?” but “at what level of detail?”. The CO sets the floor; the bank, the tax office and the shareholders set the rest.
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 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 Gland, 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.
Digitalising accounts receivable: what actually works
Automation is judged on the exceptions: what happens when the document is unreadable, the supplier unknown, the amount divergent? A good tool isolates those cases and lets a human decide fast — precious for teams in Gland.
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?
Splitting roles clearly avoids duplication: the company captures documents and approves payments; the fiduciary checks postings, closes the year and defends the file before the authorities. Each side does what it does best — and nobody keys the same invoice twice.
A business in Gland 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.
Gland: what changes, what does not
Gland (postal code 1196, canton Vaud) applies the same federal rules as the rest of the country: what changes in Gland are the cantonal counterparts — tax administration, compensation office, commercial register.
Federal deadlines do not move in Gland: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1196 changes nothing about those rules, only the sender's address.
Frequently asked questions
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 Gland too.
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 Gland.
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 Gland.
Do you need a fiduciary for accounts receivable, or can you do it yourself?
Both are defensible. Below CHF 500,000 of revenue, a sole proprietorship may keep simplified accounts itself. As soon as payroll, VAT and a closing with tax stakes are involved, professional support prevents mistakes that cost more than the fees. With a shared platform, the fiduciary does not even need to be in Gland.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates accounts receivable for businesses in Gland: 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.