Everything that matters about accounting records archiving pricing in Lumino
Accounting records archiving pricing in Lumino raises the same questions for most Swiss SME owners: which obligations apply, which deadlines are running, which documents to prepare. This page covers the federal rules in force — without unnecessary jargon.
Digitalising accounting records archiving: what actually works
A serious accounting document archive links every record to its entry, timestamps versions and logs access — exactly what Swiss bookkeeping regulation expects from probative electronic retention. Chronological filing by financial year becomes an automatic by-product.
For an SME in Lumino, the real gain of digitalised accounting records archiving shows day to day: no paper pile at month-end, VAT prepared continuously, and an owner reading today's figures rather than last quarter's.
Outsource accounting records archiving or keep it in-house?
A good test before choosing: ask the fiduciary HOW it wants to receive the documents. A precise answer (formats, frequency, platform) says more than any brochure — including in Lumino.
For accounting records archiving, a quarterly 30-minute check-in with the fiduciary beats an annual marathon: questions get handled while they are small.
The Swiss legal frame for accounting records archiving
AHV audits and VAT audits follow the same logic: start from the documents, trace to the entries, check consistency. A business in Lumino with a clean audit trail sails through these exercises.
The annual accounts (art. 958 CO) consist of the balance sheet, the income statement and the notes; they must be drawn up within six months of the year-end so the general meeting can approve them. A delay here cascades into the tax return and the final social insurance settlements.
A well-structured SME chart of accounts
The test of a good chart of accounts is a single question: can the owner find the margins in three clicks? If not, the chart serves the tax office but not the business — even in Lumino.
For a business in Lumino, the Sterchi/Käfer structure also eases benchmarking: banks and fiduciaries reason on those standard classes to situate an SME's accounting records archiving.
Lumino: what changes, what does not
Sole proprietorship, Sàrl or SA in Lumino: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Ticino.
Federal deadlines do not move in Lumino: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 6533 changes nothing about those rules, only the sender's address.
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 Lumino as everywhere in Switzerland.
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. The list is identical in Lumino: the CO dictates it, not the commune.
Does MyFiducia.ai work for a business based in Lumino?
Yes: the platform runs online, the rules applied are federal (VAT, CO, AHV), and the file can be shared with any fiduciary. A business in Lumino manages its documents, VAT and exports exactly as anywhere in Switzerland.
How long must records related to accounting records archiving be kept?
Ten years from the end of the financial year concerned (art. 958f CO). Electronic retention is permitted if the integrity and readability of the records are guaranteed — a serious digital archive validly replaces paper binders. A business in Lumino can therefore archive fully digitally.
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Switch to accounting that keeps itself up to date
MyFiducia.ai automates accounting records archiving for businesses in Lumino: 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.