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Invoice scanning required documents in Croy: the practical guide

Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on invoice scanning in Croy: what the law requires, what can be automated, and when to delegate.

Digitalising invoice scanning: what actually works

Security is part of digitalisation: named access, tested backups, encryption of sensitive data. A digital accounting file is protected like a safe — because it is one.

For an SME in Croy, the real gain of digitalised invoice scanning shows day to day: no paper pile at month-end, VAT prepared continuously, and an owner reading today's figures rather than last quarter's.

Outsource invoice scanning 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.

The Swiss legal frame for invoice scanning

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

Art. 957a CO requires complete, truthful and systematic recording of transactions, each entry backed by a supporting document. For invoice scanning, 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.

Advisor handing a document and pen to a client

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.

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.

Croy: what changes, what does not

Croy (postal code 1322, canton Vaud) applies the same federal rules as the rest of the country: what changes in Croy are the cantonal counterparts — tax administration, compensation office, commercial register.

Croy requires no special bookkeeping: the Code of Obligations applies at postal code 1322 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.

Frequently asked questions

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 Croy 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 Croy too.

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 Croy.

When must a business register for VAT?

As soon as its worldwide annual turnover reaches CHF 100,000 (CHF 250,000 for non-profit sports or cultural associations). Below that, voluntary registration remains possible and often makes sense to reclaim input VAT on investments. The threshold is federal: it applies in Croy as everywhere in Switzerland.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates invoice scanning for businesses in Croy: 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.