Bookkeeping for architecture firms in Chamoson explained simply
Bookkeeping for architecture firms in Chamoson raises the same questions for most Swiss SME owners: which obligations apply, which deadlines are running, which documents to prepare. This page covers the federal rules in force — without unnecessary jargon.
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 Chamoson 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.
Outsource bookkeeping or keep it in-house?
A fiduciary's cost depends first on the quality of the data received: digitised, filed, reconciled documents are processed fast; a box of loose receipts is billed by the hour. Improving the internal preparation of bookkeeping lowers fees more surely than any negotiation.
A clear mandate agreement states who does what by when: document handover, posting deadlines, filing calendar, and responsibility for delays. A shared platform (same data, same document archive) between the company and its fiduciary eliminates binder ping-pong and duplicate entry.
A Swiss SME's accounting calendar
An accounting calendar only lives if it is shared: owner, in-house bookkeeper and fiduciary must see the same deadlines and the same status — the rule holds for every SME in Chamoson.
For bookkeeping, year-end is prepared in October: last invoices, investment decisions, provisions to assess — December is too late to act, January is for recording.
A well-structured SME chart of accounts
Nearly all Swiss SMEs rely on the standard SME chart of accounts (Sterchi/Käfer): classes 1 (assets) to 9 (closing), with revenue in class 3 and expenses in classes 4 to 6. Using this standard structure makes conversations with your fiduciary, auditor and tax administration far easier.
In an SME in Chamoson, the chart of accounts is also a delegation tool: clear posting rules let a non-accountant prepare most entries without error.
Chamoson: what changes, what does not
Working with a fiduciary from Chamoson no longer depends on geography: the documents of a business in Chamoson are shared online, while the canton Valais keeps its own deadlines for the tax return.
Federal deadlines do not move in Chamoson: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1955 changes nothing about those rules, only the sender's address.
Frequently asked questions
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 Chamoson too.
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 Chamoson.
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 Chamoson: the CO dictates it, not the commune.
How long must records related to bookkeeping 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 Chamoson can therefore archive fully digitally.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates bookkeeping for businesses in Chamoson: 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.