This page inFRDEENAR

Professional in a suit reviewing documents

Accounting software legal basis in Ependes (VD): what every SME should know

Accounting software legal basis in Ependes (VD) rests on three pillars: federal law that applies across Switzerland, cantonal deadlines worth knowing, and tools that eliminate re-keying. This guide puts it all in order, fact by fact.

Digitalising accounting software: what actually works

Access for the fiduciary, the auditor and employees is set by roles: view, enter, approve, close. Well-set rights protect the data and speed up collaboration.

For accounting software, migrating history must not block the start: begin on day one of the current financial year and import the history later if needed.

The Swiss legal frame for accounting software

In Switzerland, the duty to keep accounts stems from art. 957 ff. of the Code of Obligations. Legal entities (Sàrl, SA) and sole proprietorships with at least CHF 500,000 in revenue keep full accounts: balance sheet, income statement and notes. Below that threshold, a simplified record of income, expenses and assets is sufficient.

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

The test of a good chart of accounts is a single question: can the owner find the margins in three clicks? If not, the chart serves the tax office but not the business — even in Ependes (VD).

For accounting software, a few well-chosen analytical accounts (by activity, by site) beat a forest of sub-accounts nobody ever reads.

Advisor handing a document and pen to a client

Outsource accounting software 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 clear mandate agreement states who does what by when: document handover, posting deadlines, filing calendar, and responsibility for delays. A shared platform (same data, same document archive) between the company and its fiduciary eliminates binder ping-pong and duplicate entry.

Ependes (VD): what changes, what does not

Sole proprietorship, Sàrl or SA in Ependes (VD): the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Vaud.

For a business in Ependes (VD), that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Vaud.

Frequently asked questions

How much does accounting software cost in Ependes (VD)?

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.

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 Ependes (VD): the CO dictates it, not the commune.

How long must records related to accounting software 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 Ependes (VD) can therefore archive fully digitally.

What is the difference between a limited and an ordinary audit?

The ordinary audit applies to companies exceeding, for two consecutive years, two of three thresholds: CHF 20 million balance sheet total, CHF 40 million revenue, 250 full-time positions. Others fall under the limited audit, and those with no more than ten full-time positions on annual average can opt out with all shareholders' consent. These federal thresholds do not depend on the registered seat — in Ependes (VD) as anywhere.

Also worth reading

In neighbouring municipalities

Switch to accounting that keeps itself up to date

MyFiducia.ai automates accounting software for businesses in Ependes (VD): 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.

    Accounting software legal basis in Ependes (VD)