Everything that matters about receipt management for tradespeople in Cornaux
Receipt management for tradespeople in Cornaux 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.
Digitalising receipt management: 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 Cornaux as everywhere.
The winning pair for receipt management: a single inbox (e-mail, scan, photo) and one simple rule — no document sits more than a few days without a proposed entry.
The Swiss legal frame for receipt management
Three documents summarise the health of a Swiss business: the balance sheet (what it owns), the income statement (what it earns) and the notes (what else you should know). All the work of receipt management converges on those three pages, in Cornaux too.
The annual accounts (art. 958 CO) consist of the balance sheet, the income statement and the notes; they must be drawn up within six months of the year-end so the general meeting can approve them. A delay here cascades into the tax return and the final social insurance settlements.
A well-structured SME chart of accounts
Concretely, receipt management 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.
Outsource receipt management 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.
For receipt management, the internal-external duo works when both sides see the same file: same entries, same documents, same deadlines. Misunderstandings are born from parallel copies.
Cornaux: what changes, what does not
Cornaux (postal code 2087, canton Neuchâtel) applies the same federal rules as the rest of the country: what changes in Cornaux are the cantonal counterparts — tax administration, compensation office, commercial register.
Federal deadlines do not move in Cornaux: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 2087 changes nothing about those rules, only the sender's address.
Frequently asked questions
What are the legal obligations for receipt management 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 Cornaux: federal law applies.
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 Cornaux, family allowances follow the canton's rates.
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 Cornaux.
Effective VAT method or net tax rate: how to choose?
The effective method deducts actual input VAT and files quarterly; the net tax rate method applies a flat industry rate to turnover, semi-annually, with no separate input VAT deduction. The flat rate suits low-cost structures; as investments grow, the effective method usually wins again. The choice rests on the company's own figures, in Cornaux as anywhere.
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MyFiducia.ai automates receipt management for businesses in Cornaux: AI-read documents, posting suggestions, VAT and exports ready for your fiduciary. Try the platform or browse our other guides.
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