Accounting outsourcing for SA companies in Concise: 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 outsourcing in Concise: what the law requires, what can be automated, and when to delegate.
The Swiss legal frame for accounting outsourcing
Swiss accounting law has been unified in the Code of Obligations since 2013: the same bookkeeping rules (art. 957a CO) and retention rules (art. 958f CO — 10 years for books, vouchers and reports) apply regardless of legal form. Accounting outsourcing sits squarely within this frame, including for companies based in Concise.
Art. 957a CO requires complete, truthful and systematic recording of transactions, each entry backed by a supporting document. For accounting outsourcing, that means in practice: no movement without a receipt, and an audit trail that can be reconstructed at any time — including during a VAT or AHV inspection.
Outsource accounting outsourcing 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.
For accounting outsourcing, a quarterly 30-minute check-in with the fiduciary beats an annual marathon: questions get handled while they are small.
Year-end closing: how the mechanics work
Depreciation follows rates accepted by tax practice (property, machinery, IT): staying within those ranges avoids reassessments. Exceeding them is justified — and documented, in Concise as anywhere.
The notes complete the figures: valuation principles, liabilities towards pension institutions, contingent liabilities, or the number of full-time positions. Careful notes reduce questions from the auditor and the banks.
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 Concise) and internal (closing, general meeting within six months). Mixing them up is the leading cause of delays.
For accounting outsourcing, two dates lock themselves in every year: the January salary declaration and the general meeting within six months — everything else is planned around them.
Concise: what changes, what does not
Working with a fiduciary from Concise no longer depends on geography: the documents of a business in Concise are shared online, while the canton Vaud keeps its own deadlines for the tax return.
Concise requires no special bookkeeping: the Code of Obligations applies at postal code 1426 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
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 Concise as everywhere in Switzerland.
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 Concise as anywhere.
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 Concise.
How much does accounting outsourcing cost in Concise?
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.
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Switch to accounting that keeps itself up to date
MyFiducia.ai automates accounting outsourcing for businesses in Concise: 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.