Invoice scanning for transport companies in Moudon: rules, deadlines, best practice
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 Moudon: 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.
Electronic archiving is fully recognised: Swiss bookkeeping regulation admits electronic retention of records provided integrity and readability are guaranteed for the 10 years of art. 958f CO. A paper binder is no longer an obligation — provided the archiving system is serious.
The Swiss legal frame for invoice scanning
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.
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.
A well-structured SME chart of accounts
A chart of accounts gets documented: one description line per account (what, when, VAT) is enough for two people to post the same way. It is the quality manual of invoice scanning, valid in Moudon as anywhere.
Standard numbering also enables automation: stable posting rules (same supplier, same account) make data entry predictable and the audit faster. Avoid changing the chart of accounts mid-year — migrate at the closing date, with a documented mapping table.
Outsource invoice scanning 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 invoice scanning, the internal-external duo works when both sides see the same file: same entries, same documents, same deadlines. Misunderstandings are born from parallel copies.
Moudon: what changes, what does not
Sole proprietorship, Sàrl or SA in Moudon: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Vaud.
Federal deadlines do not move in Moudon: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1510 changes nothing about those rules, only the sender's address.
Frequently asked questions
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 Moudon as anywhere.
How much does invoice scanning cost in Moudon?
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.
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 Moudon as anywhere.
How long must records related to invoice scanning 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 Moudon can therefore archive fully digitally.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates invoice scanning for businesses in Moudon: 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.