Everything that matters about bookkeeping for tradespeople in Samedan
Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on bookkeeping in Samedan: what the law requires, what can be automated, and when to delegate.
The Swiss legal frame for bookkeeping
Swiss accounting law has been unified in the Code of Obligations since 2013: the same bookkeeping rules (art. 957a CO) and retention rules (art. 958f CO — 10 years for books, vouchers and reports) apply regardless of legal form. Bookkeeping sits squarely within this frame, including for companies based in Samedan.
Late books show from the outside: poorly calibrated tax instalments, provisional filings, slow answers to the bank. Staying current is also a matter of image.
Outsource bookkeeping or keep it in-house?
Splitting roles clearly avoids duplication: the company captures documents and approves payments; the fiduciary checks postings, closes the year and defends the file before the authorities. Each side does what it does best — and nobody keys the same invoice twice.
For bookkeeping, a quarterly 30-minute check-in with the fiduciary beats an annual marathon: questions get handled while they are small.
A well-structured SME chart of accounts
Account labels deserve as much care as numbers: “Third-party fees” says nothing, “Fiduciary fees” and “IT fees” say everything. Meaningful labels cut posting errors and make dashboards readable without a glossary.
For bookkeeping, a few well-chosen analytical accounts (by activity, by site) beat a forest of sub-accounts nobody ever reads.
Digitalising bookkeeping: what actually works
Digitising does not mean hoarding PDFs: without the document-entry link, a digital file is as opaque as a box of archives — true in Samedan as everywhere.
The selection criterion for a tool is not the length of its feature list but the robustness of the daily flow: reliable bank imports, VAT computed correctly (8.1 / 2.6 / 3.8%), a complete audit trail from document to entry, and a clean export for the auditor or fiduciary. Everything else is secondary.
Samedan: what changes, what does not
Sole proprietorship, Sàrl or SA in Samedan: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Grisons.
Federal deadlines do not move in Samedan: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 7503 changes nothing about those rules, only the sender's address.
Frequently asked questions
How much does bookkeeping cost in Samedan?
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.
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 Samedan as anywhere.
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 Samedan as everywhere in Switzerland.
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 Samedan as anywhere.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates bookkeeping for businesses in Samedan: 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.