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Accounting records archiving step by step in Lausanne explained simply

Delegate, digitalise or do it all yourself? Around accounting records archiving in Lausanne, 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.

Digitalising accounting records archiving: 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.

An SME in Lausanne that digitalises gains owner time first: less filing, fewer “where is that receipt?” questions, more attention to the trade — that is the real return of accounting records archiving.

A well-structured SME chart of accounts

A chart of accounts gets documented: one description line per account (what, when, VAT) is enough for two people to post the same way. It is the quality manual of accounting records archiving, valid in Lausanne as anywhere.

For accounting records archiving, a few well-chosen analytical accounts (by activity, by site) beat a forest of sub-accounts nobody ever reads.

Outsource accounting records archiving or keep it in-house?

Outsourcing accounting records archiving to a fiduciary frees up time and secures compliance; keeping it in-house preserves a continuous view and costs less in fees. The best answer is often hybrid: the company captures and digitises as it goes, the fiduciary supervises, closes the books and represents the company before the authorities.

A business in Lausanne can combine the models: internal day-to-day entry, monthly external supervision, closing and taxes with the specialist — accounting records archiving splits very well.

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QR-bills and friction-free collections

Since 30 September 2022, the QR-bill has fully replaced the old Swiss payment slips. The Swiss QR Code carries the IBAN (or QR-IBAN), the amount, the debtor and a structured reference: enough to match every incoming payment to its invoice automatically.

For accounting records archiving, invoicing fast changes everything: a service billed the week it is delivered gets paid noticeably earlier than a month-end batch invoice.

Lausanne: what changes, what does not

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

For a business in Lausanne, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Vaud.

Frequently asked questions

How much does accounting records archiving cost in Lausanne?

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 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 Lausanne.

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 Lausanne.

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 Lausanne as anywhere.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates accounting records archiving for businesses in Lausanne: 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.

    Accounting records archiving step by step in Lausanne