Accounting for other information technology and computer service activities: what every SME should know
NOGA code 620900 · INFORMATION AND COMMUNICATION
Whether you run a Sàrl, an SA or a sole proprietorship, accounting 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 accounting
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.
For accounting, the classic early mistake remains mixing private and business: a dedicated bank account and documented private withdrawals eliminate half the discussions with the tax office.
Outsource accounting 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 accounting lowers fees more surely than any negotiation.
Three signals say it is time to delegate more: missed deadlines (VAT, AHV), entries running months behind, or an owner spending evenings on receipts instead of the business. Conversely, an SME equipped with modern software can safely take day-to-day entry back in-house.
A Swiss SME's accounting calendar
Three families of deadlines shape the year: federal (VAT within 60 days, salary declaration in January), cantonal (tax return, extensions depending on the canton) and internal (closing, general meeting within six months). Mixing them up is the leading cause of delays.
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.
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.
The Sterchi/Käfer structure also eases benchmarking: banks and fiduciaries reason on those standard classes to situate an SME's accounting.
Digitalising accounting: what actually works
Accounting digitalisation always follows the same path: capture documents at the source (photo or PDF upload), let automatic recognition extract supplier, amount, date and VAT, approve the proposed entries, then archive each document linked to its entry. Every step removes a re-keying — and therefore an error source.
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.
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.
Can accounting be automated with AI?
Largely, yes: automatic document reading, posting suggestions, bank reconciliation via QR references and VAT exports. Human approval remains essential — AI prepares, the professional checks. That is exactly how MyFiducia.ai approaches accounting.
What are the legal obligations for accounting 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.
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.
Professions in the same sector
- Book publishing
- Publishing of directories and mailing lists
- Publishing of newspapers
- Publishing of journals and periodicals
- Other publishing activities
- Publishing of computer games
- Other software publishing
- Motion picture, video and television programme production activities
- Motion picture, video and television programme post-production activities
- Motion picture, video and television programme distribution activities
- Motion picture projection activities
- Sound recording and music publishing activities
This guide by municipality
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Switch to accounting that keeps itself up to date
MyFiducia.ai automates accounting for Swiss SMEs: 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.
Source: NOGA 2008 nomenclature, Swiss Federal Statistical Office (FSO). A statistical nomenclature: it describes an activity and is not a commercial register entry.