Accounting for extraction of natural gas in Switzerland: the practical guide
NOGA code 062000 · MINING AND QUARRYING
Delegate, digitalise or do it all yourself? Around accounting, 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 accounting
The question is never “do we need accounts?” but “at what level of detail?”. The CO sets the floor; the bank, the tax office and the shareholders set the rest.
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.
Digitalising accounting: what actually works
Access for the fiduciary, the auditor and employees is set by roles: view, enter, approve, close. Well-set rights protect the data and speed up collaboration.
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 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
An accounting calendar only lives if it is shared: owner, in-house bookkeeper and fiduciary must see the same deadlines and the same status.
For accounting, two dates lock themselves in every year: the January salary declaration and the general meeting within six months — everything else is planned around them.
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.
Standard numbering also enables automation: stable posting rules (same supplier, same account) make data entry predictable and the audit faster. Avoid changing the chart of accounts mid-year — migrate at the closing date, with a documented mapping table.
Frequently asked questions
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.
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).
Which social contributions does a Swiss employer pay?
AHV/IV/APG: 5.3% employer share (the same is withheld from the employee); unemployment insurance: 1.1% each up to CHF 148,200 a year; occupational pension (LPP) by age and plan (employer at least 50%); occupational accident insurance paid by the employer; family allowances by canton.
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.
Professions in the same sector
- Mining of hard coal
- Mining of lignite
- Extraction of crude petroleum
- Mining of iron ores
- Mining of uranium and thorium ores
- Mining of other non-ferrous metal ores
- Quarrying of ornamental and building stone, limestone, gypsum, chalk and slate
- Operation of gravel and sand pits; mining of clays and kaolin
- Mining of chemical and fertiliser minerals
- Extraction of peat
- Extraction of salt
- Other mining and quarrying n.e.c.
This guide by municipality
Also worth reading
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.