
Invoice scanning for wine growers in Nods: 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 Nods: what the law requires, what can be automated, and when to delegate.
Digitalising invoice scanning: 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 Nods as everywhere.
For invoice scanning, migrating history must not block the start: begin on day one of the current financial year and import the history later if needed.
Outsource invoice scanning or keep it in-house?
A good test before choosing: ask the fiduciary HOW it wants to receive the documents. A precise answer (formats, frequency, platform) says more than any brochure — including in Nods.
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.
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 Nods with a clean audit trail sails through these exercises.
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 Nods.
For a business in Nods, the Sterchi/Käfer structure also eases benchmarking: banks and fiduciaries reason on those standard classes to situate an SME's invoice scanning.
Nods: what changes, what does not
Nods (postal code 2518, canton Bern) applies the same federal rules as the rest of the country: what changes in Nods are the cantonal counterparts — tax administration, compensation office, commercial register.
Nods requires no special bookkeeping: the Code of Obligations applies at postal code 2518 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
What are the legal obligations for invoice scanning 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 Nods: federal law applies.
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 Nods as everywhere in Switzerland.
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 Nods: the CO dictates it, not the commune.
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 Nods too.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates invoice scanning for businesses in Nods: 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.