Smiling advisor with a headset at their workstation

Accounting software example in Moiry: rules, deadlines, best practice

Swiss accounting law (art. 957 ff. of the Code of Obligations) sets a precise frame, yet day-to-day practice often stays fuzzy. This guide walks through what actually matters for a business based in Moiry.

Digitalising accounting software: what actually works

Artificial intelligence has changed the economics of accounting software: automatic invoice reading reaches recognition rates that make manual entry marginal, and posting suggestions learn from corrections. The accountant does not disappear — the job shifts from data entry to control and advice.

For an owner in Moiry, a dashboard only has value if the data is fresh: automating data entry means, first of all, buying up-to-date information about your own business.

The Swiss legal frame for accounting software

AHV audits and VAT audits follow the same logic: start from the documents, trace to the entries, check consistency. A business in Moiry with a clean audit trail sails through these exercises.

The law also settles the form: accounts may be kept in a national language or in English, on paper or electronically (art. 957a para. 5 CO). That pragmatism lets accounting software run entirely on digital tools — no paper binder is required.

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 Moiry.

For a business in Moiry, 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.

Pen pointing at a bar chart on paper

Outsource accounting software 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.

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.

Moiry: what changes, what does not

Moiry (postal code 1148, canton Vaud) applies the same federal rules as the rest of the country: what changes in Moiry are the cantonal counterparts — tax administration, compensation office, commercial register.

Moiry requires no special bookkeeping: the Code of Obligations applies at postal code 1148 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.

Frequently asked questions

Can accounting software be automated with AI?

Largely, yes: automatic document reading, posting suggestions, bank reconciliation via QR references and VAT exports. Human approval remains essential — AI prepares, the professional checks. That is exactly how MyFiducia.ai approaches accounting software.

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 Moiry as anywhere.

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 Moiry too.

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 Moiry as anywhere.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates accounting software for businesses in Moiry: 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.