Accounting in Switzerland in Tamins: rules, deadlines, best practice
Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on accounting in Tamins: what the law requires, what can be automated, and when to delegate.
The Swiss legal frame for accounting
A small business does not mean small obligations: from the first salary or the first VAT return, mistakes get expensive — in Tamins as anywhere.
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 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 — the rule holds for every SME in Tamins.
For accounting, year-end is prepared in October: last invoices, investment decisions, provisions to assess — December is too late to act, January is for recording.
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 Tamins.
The chart of accounts is also the hinge to VAT: every revenue account carries its rate (8.1%, 2.6%, 3.8% or exempt), every expense account its input-tax right. Set those attributes once in the tool and every subsequent return becomes reliable.
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.
Electronic archiving is fully recognised: Swiss bookkeeping regulation admits electronic retention of records provided integrity and readability are guaranteed for the 10 years of art. 958f CO. A paper binder is no longer an obligation — provided the archiving system is serious.
Tamins: what changes, what does not
Sole proprietorship, Sàrl or SA in Tamins: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Grisons.
For a business in Tamins, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Grisons.
Frequently asked questions
How much does accounting cost in Tamins?
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 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 Tamins.
How long must records related to accounting 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 Tamins can therefore archive fully digitally.
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 Tamins: the CO dictates it, not the commune.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates accounting for businesses in Tamins: 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.