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Accounting outsourcing for architecture firms in Bachs: rules, deadlines, best practice

Whether you run a Sàrl, an SA or a sole proprietorship in Bachs, accounting outsourcing eventually lands on your desk. Here are the practical reference points — legal basis, deadlines and common pitfalls — to decide with a clear head.

The Swiss legal frame for accounting outsourcing

In Switzerland, the duty to keep accounts stems from art. 957 ff. of the Code of Obligations. Legal entities (Sàrl, SA) and sole proprietorships with at least CHF 500,000 in revenue keep full accounts: balance sheet, income statement and notes. Below that threshold, a simplified record of income, expenses and assets is sufficient.

Late books show from the outside: poorly calibrated tax instalments, provisional filings, slow answers to the bank. Staying current is also a matter of image.

A Swiss SME's accounting calendar

Three families of deadlines shape the year: federal (VAT within 60 days, salary declaration in January), cantonal (tax return, extensions depending on the canton, including in Bachs) and internal (closing, general meeting within six months). Mixing them up is the leading cause of delays.

The useful reflex: date every obligation the moment it arises. An employee hired means AHV/LPP deadlines created; VAT registration means a filing cycle set; a closing date fixed means backward planning of the close. Well organised, the accounting outsourcing calendar fills itself.

Year-end closing: how the mechanics work

The income statement reads as a cascade: gross margin, operating result, financial result, extraordinary result. Each level answers a different question — mixing levels blurs the steering.

For accounting outsourcing, the golden rule is to discover nothing in January: every uncertainty (doubtful receivable, dispute, unsellable stock) must be identified before the closing date, not after.

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Digitalising accounting outsourcing: what actually works

The classic digitalisation traps are avoidable: scanning without quality control (unreadable records), stacking disconnected tools (double entry in disguise), or neglecting access rights. One single flow from document to entry, with clear roles, beats five shiny apps.

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.

Bachs: what changes, what does not

Bachs (postal code 8164, canton Zurich) applies the same federal rules as the rest of the country: what changes in Bachs are the cantonal counterparts — tax administration, compensation office, commercial register.

Federal deadlines do not move in Bachs: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 8164 changes nothing about those rules, only the sender's address.

Frequently asked questions

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. For an employer in Bachs, family allowances follow the canton's rates.

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 Bachs.

What are the legal obligations for accounting outsourcing in Switzerland?

The foundation is the Code of Obligations: proper bookkeeping (art. 957a CO), annual accounts (balance sheet, income statement, notes) and 10-year retention of books and records (art. 958f CO). VAT applies from CHF 100,000 of turnover, and social insurance settlements from the first employee. Nothing is different in Bachs: federal law applies.

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 Bachs.

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Switch to accounting that keeps itself up to date

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