Everything that matters about sole proprietorship for e-commerce in Autigny
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 Autigny.
Choosing the structure: Sàrl, SA or sole proprietorship
Settling in Autigny does not change federal law, but the canton shapes what follows: profit and capital tax rates, family allowances, possible start-up support. Comparing seriously before fixing the seat can pay off — moving a company later costs more.
First accounting reflex for sole proprietorship: open the document numbering with the very first expense, even before registration. Founding costs are deductible — if documented.
Digitalising sole proprietorship: what actually works
Accounting digitalisation always follows the same path: capture documents at the source (photo or PDF upload), let automatic recognition extract supplier, amount, date and VAT, approve the proposed entries, then archive each document linked to its entry. Every step removes a re-keying — and therefore an error source.
For sole proprietorship, migrating history must not block the start: begin on day one of the current financial year and import the history later if needed.
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 Autigny as anywhere.
Also worth knowing: accounts may be drawn up in the currency most relevant to the business; if that is not the franc, values must additionally be stated in CHF (art. 958d para. 3 CO). Internationally active companies gain books that match their economic reality.
Salaries and social contributions: the rates to know
Family allowances are financed by the employer through a cantonal compensation fund — rates and amounts vary from canton to canton, including in Autigny. They come on top of the federal social insurances and appear on every payslip.
For sole proprietorship, the practical challenge is the calendar: AHV instalments during the year, salary declaration to the compensation office in January, salary certificates for staff, and final LPP/accident settlements. A clean payroll base avoids unpleasant catch-up invoices.
Autigny: what changes, what does not
Working with a fiduciary from Autigny no longer depends on geography: the documents of a business in Autigny are shared online, while the canton Fribourg keeps its own deadlines for the tax return.
For a business in Autigny, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Fribourg.
Frequently asked questions
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 Autigny: the CO dictates it, not the commune.
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 Autigny as anywhere.
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 Autigny, family allowances follow the canton's rates.
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 Autigny too.
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