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Bookkeeping digitalisation in Pully: rules, deadlines, best practice

Whether you run a Sàrl, an SA or a sole proprietorship in Pully, bookkeeping eventually lands on your desk. Here are the practical reference points — legal basis, deadlines and common pitfalls — to decide with a clear head.

The Swiss legal frame for bookkeeping

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 bookkeeping, 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.

Outsource bookkeeping or keep it in-house?

The Swiss fiduciary market is dense and governed by professional practice: industry standards, business secrecy, civil liability. Compare offers on three concrete criteria — exact scope (data entry? closing? payroll? VAT?), a named contact person, and the tools used. It prevents year-end misunderstandings.

A business in Pully can combine the models: internal day-to-day entry, monthly external supervision, closing and taxes with the specialist — bookkeeping splits very well.

A Swiss SME's accounting calendar

Extensions exist and can be requested: cantonal deadlines for the tax return, deferral of the VAT filing on a reasoned request. But an extension does not stop interest: on VAT, default interest runs from the ordinary due date even when more time has been granted.

For a business in Pully, an isolated delay can be caught up; a structural delay is paid in interest, fines and stress. The difference between the two: a system, not good intentions.

Advisor handing a document and pen to a client

Digitalising bookkeeping: 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.

Pully: what changes, what does not

Working with a fiduciary from Pully no longer depends on geography: the documents of a business in Pully are shared online, while the canton Vaud keeps its own deadlines for the tax return.

Federal deadlines do not move in Pully: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1009 changes nothing about those rules, only the sender's address.

Frequently asked questions

Do you need a fiduciary for bookkeeping, or can you do it yourself?

Both are defensible. Below CHF 500,000 of revenue, a sole proprietorship may keep simplified accounts itself. As soon as payroll, VAT and a closing with tax stakes are involved, professional support prevents mistakes that cost more than the fees. With a shared platform, the fiduciary does not even need to be in Pully.

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 Pully as anywhere.

Does MyFiducia.ai work for a business based in Pully?

Yes: the platform runs online, the rules applied are federal (VAT, CO, AHV), and the file can be shared with any fiduciary. A business in Pully manages its documents, VAT and exports exactly as anywhere in Switzerland.

How much does bookkeeping cost in Pully?

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.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates bookkeeping for businesses in Pully: 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.