Advisor handing a document and pen to a client

Bookkeeping for physiotherapy practices in Trub: the practical guide

Whether you run a Sàrl, an SA or a sole proprietorship in Trub, 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

A small business does not mean small obligations: from the first salary or the first VAT return, mistakes get expensive — in Trub 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.

A Swiss SME's accounting calendar

The professionals' trick: handle every deadline at D-30, not D-1. A VAT return prepared a month early leaves time to chase a missing document without penalty.

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

Shareholder current accounts demand strict hygiene: every private withdrawal documented, interest at the rates accepted by the tax administration, and a clean-up at closing.

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

Advisor handing a document and pen to a client

Digitalising bookkeeping: what actually works

Artificial intelligence has changed the economics of bookkeeping: automatic invoice reading reaches recognition rates that make manual entry marginal, and posting suggestions learn from corrections. The accountant does not disappear — the job shifts from data entry to control and advice.

For an owner in Trub, a dashboard only has value if the data is fresh: automating data entry means, first of all, buying up-to-date information about your own business.

Trub: what changes, what does not

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

Trub requires no special bookkeeping: the Code of Obligations applies at postal code 3556 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.

Frequently asked questions

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 Trub as everywhere in Switzerland.

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 Trub.

What are the legal obligations for bookkeeping in Switzerland?

The foundation is the Code of Obligations: proper bookkeeping (art. 957a CO), annual accounts (balance sheet, income statement, notes) and 10-year retention of books and records (art. 958f CO). VAT applies from CHF 100,000 of turnover, and social insurance settlements from the first employee. Nothing is different in Trub: federal law applies.

How much does bookkeeping cost in Trub?

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 Trub: 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.

    Bookkeeping for physiotherapy practices in Trub