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Association accounting template in Trub without the stress: how it works

Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on association accounting in Trub: what the law requires, what can be automated, and when to delegate.

The Swiss legal frame for association accounting

AHV audits and VAT audits follow the same logic: start from the documents, trace to the entries, check consistency. A business in Trub with a clean audit trail sails through these exercises.

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.

Digitalising association accounting: what actually works

Security is part of digitalisation: named access, tested backups, encryption of sensitive data. A digital accounting file is protected like a safe — because it is one.

For an SME in Trub, the real gain of digitalised association accounting 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 association accounting or keep it in-house?

Splitting roles clearly avoids duplication: the company captures documents and approves payments; the fiduciary checks postings, closes the year and defends the file before the authorities. Each side does what it does best — and nobody keys the same invoice twice.

Changing fiduciary is not a drama: the accounting data belongs to the company, and a clean export (entries, chart of accounts, linked documents) allows a transition at year-end. A provider who locks in a client's data says a lot about how it works.

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A Swiss SME's accounting calendar

January: salary declaration to the compensation office and salary certificates. End of February, May, August, November: quarterly VAT returns (effective method), each to be filed and paid within 60 days after the quarter ends. Within six months of year-end: approved annual accounts. Then: the tax return under cantonal deadlines, with extensions possible.

For association accounting, year-end is prepared in October: last invoices, investment decisions, provisions to assess — December is too late to act, January is for recording.

Trub: what changes, what does not

Working with a fiduciary from Trub no longer depends on geography: the documents of a business in Trub are shared online, while the canton Bern keeps its own deadlines for the tax return.

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

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 Trub.

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. Registration goes through the canton's commercial register office — for Trub too.

Do you need a fiduciary for association accounting, or can you do it yourself?

Both are defensible. Below CHF 500,000 of revenue, a sole proprietorship may keep simplified accounts itself. As soon as payroll, VAT and a closing with tax stakes are involved, professional support prevents mistakes that cost more than the fees. With a shared platform, the fiduciary does not even need to be in Trub.

Does MyFiducia.ai work for a business based in Trub?

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 Trub manages its documents, VAT and exports exactly as anywhere in Switzerland.

Also worth reading

In neighbouring municipalities

Switch to accounting that keeps itself up to date

MyFiducia.ai automates association accounting 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.