Sole proprietorship for tradespeople in Ferreyres: what every SME should know
Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on sole proprietorship in Ferreyres: what the law requires, what can be automated, and when to delegate.
Choosing the structure: Sàrl, SA or sole proprietorship
Chronologically, incorporation follows a precise thread: choose the form and the company name, pay the capital into an escrow account (Sàrl/SA), notarised deed, entry in the commercial register, then AHV affiliation and the VAT check. The Confederation's online desk (EasyGov) walks founders through these steps.
First accounting reflex for sole proprietorship: open the document numbering with the very first expense, even before registration. Founding costs are deductible — if documented.
The Swiss legal frame for sole proprietorship
A small business does not mean small obligations: from the first salary or the first VAT return, mistakes get expensive — in Ferreyres as anywhere.
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 sole proprietorship run entirely on digital tools — no paper binder is required.
Swiss VAT: rates, threshold and filings
Three rates coexist in Switzerland: 8.1% for most supplies, 2.6% for everyday essentials and 3.8% for accommodation. Businesses staying under CHF 100,000 a year are exempt from registration but may opt in voluntarily — useful to reclaim input VAT on investments.
A business in Ferreyres that crosses the threshold mid-year must register without delay: retroactive registration with interest always costs more than signing up on time.
Digitalising sole proprietorship: what actually works
A serious accounting document archive links every record to its entry, timestamps versions and logs access — exactly what Swiss bookkeeping regulation expects from probative electronic retention. Chronological filing by financial year becomes an automatic by-product.
Migrate in stages: supplier invoices first (high volume, immediate gain), then receivables with the QR-bill, finally payroll and the closing. At each stage, comparing one month before/after is enough to prove the gain — no theoretical promises needed.
Ferreyres: what changes, what does not
Ferreyres (postal code 1313, canton Vaud) applies the same federal rules as the rest of the country: what changes in Ferreyres are the cantonal counterparts — tax administration, compensation office, commercial register.
For a business in Ferreyres, 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 long must records related to sole proprietorship 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 Ferreyres can therefore archive fully digitally.
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 Ferreyres.
What is simplified bookkeeping and who can use it?
Sole proprietorships and partnerships under CHF 500,000 of revenue may limit themselves to recording income, expenses and assets (art. 957 para. 2 CO). Once over the threshold — or upon founding a Sàrl or an SA — full accounts with balance sheet, income statement and notes become mandatory. The CHF 500,000 threshold is assessed the same way in Ferreyres.
Which social contributions does a Swiss employer pay?
AHV/IV/APG: 5.3% employer share (the same is withheld from the employee); unemployment insurance: 1.1% each up to CHF 148,200 a year; occupational pension (LPP) by age and plan (employer at least 50%); occupational accident insurance paid by the employer; family allowances by canton. For an employer in Ferreyres, family allowances follow the canton's rates.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates sole proprietorship for businesses in Ferreyres: 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.