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Accounts receivable for hotels in Greppen: the practical guide

Accounts receivable for hotels in Greppen raises the same questions for most Swiss SME owners: which obligations apply, which deadlines are running, which documents to prepare. This page covers the federal rules in force — without unnecessary jargon.

The Swiss legal frame for accounts receivable

A small business does not mean small obligations: from the first salary or the first VAT return, mistakes get expensive — in Greppen as anywhere.

Art. 957a CO requires complete, truthful and systematic recording of transactions, each entry backed by a supporting document. For accounts receivable, that means in practice: no movement without a receipt, and an audit trail that can be reconstructed at any time — including during a VAT or AHV inspection.

A Swiss SME's accounting calendar

Tax instalments are steered: too low, they set up a salty final bill; too high, they tie up cash. Adjusting them on current figures is a profitable reflex, in Greppen as anywhere.

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.

A well-structured SME chart of accounts

Concretely, accounts receivable benefits from three tiers: balance-sheet accounts (classes 1-2) kept spotless for the closing, income accounts (classes 3-6) shaped for steering, and closing accounts (class 9) reserved for year-end entries. Each tier has its rhythm and its owner.

Suspense accounts (to clarify) are useful provided they are emptied monthly: a swelling “miscellaneous” account is the classic symptom of a chart that no longer fits the activity.

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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.

For accounts receivable, a quarterly 30-minute check-in with the fiduciary beats an annual marathon: questions get handled while they are small.

Greppen: what changes, what does not

Working with a fiduciary from Greppen no longer depends on geography: the documents of a business in Greppen are shared online, while the canton Lucerne keeps its own deadlines for the tax return.

Federal deadlines do not move in Greppen: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 6404 changes nothing about those rules, only the sender's address.

Frequently asked questions

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 Greppen: the CO dictates it, not the commune.

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 Greppen.

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 Greppen too.

Does MyFiducia.ai work for a business based in Greppen?

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 Greppen manages its documents, VAT and exports exactly as anywhere in Switzerland.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates accounts receivable for businesses in Greppen: 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.

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