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Bookkeeping template in Jongny without the stress: how it works

Delegate, digitalise or do it all yourself? Around bookkeeping in Jongny, every SME draws its own line. The reference points below — federal law, cantonal practice and lessons from the field — help you place the cursor well.

The Swiss legal frame for bookkeeping

Three documents summarise the health of a Swiss business: the balance sheet (what it owns), the income statement (what it earns) and the notes (what else you should know). All the work of bookkeeping converges on those three pages, in Jongny too.

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.

Digitalising bookkeeping: what actually works

The classic digitalisation traps are avoidable: scanning without quality control (unreadable records), stacking disconnected tools (double entry in disguise), or neglecting access rights. One single flow from document to entry, with clear roles, beats five shiny apps.

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.

Outsource bookkeeping 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.

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

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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 bookkeeping, valid in Jongny as anywhere.

For a business in Jongny, the Sterchi/Käfer structure also eases benchmarking: banks and fiduciaries reason on those standard classes to situate an SME's bookkeeping.

Jongny: what changes, what does not

Sole proprietorship, Sàrl or SA in Jongny: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Vaud.

Jongny requires no special bookkeeping: the Code of Obligations applies at postal code 1805 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.

Frequently asked questions

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 Jongny as anywhere.

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 Jongny as anywhere.

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 Jongny.

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 Jongny as everywhere in Switzerland.

Also worth reading

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates bookkeeping for businesses in Jongny: 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.

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