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Sole proprietorship required documents in Pomy: the practical guide

Sole proprietorship required documents in Pomy rests on three pillars: federal law that applies across Switzerland, cantonal deadlines worth knowing, and tools that eliminate re-keying. This guide puts it all in order, fact by fact.

Choosing the structure: Sàrl, SA or sole proprietorship

Contributions in kind (vehicle, equipment, client portfolio) are possible when founding a Sàrl or an SA, but they follow strict valuation and disclosure rules. Cash contribution remains the simple route, in Pomy as elsewhere.

First accounting reflex for sole proprietorship: open the document numbering with the very first expense, even before registration. Founding costs are deductible — if documented.

Salaries and social contributions: the rates to know

Absences are managed upstream: illness, accident, military service or maternity trigger allowances (APG, insurance) that replace part of the salary. Clean absence records are the basis of correct settlements, in Pomy as elsewhere.

For sole proprietorship, the winning mechanics are simple: one single payroll database (salaries, rates, allowances), monthly slips generated from it, and an annual declaration that is little more than a sum. Painful catch-up invoices almost always stem from scattered data.

Digitalising sole proprietorship: what actually works

Artificial intelligence has changed the economics of sole proprietorship: automatic invoice reading reaches recognition rates that make manual entry marginal, and posting suggestions learn from corrections. The accountant does not disappear — the job shifts from data entry to control and advice.

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.

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Swiss VAT: rates, threshold and filings

A VAT return is prepared, not endured: clean VAT accounts, one code per rate and a monthly variance check make the deadline trivial — for registered businesses in Pomy too.

Also useful for sole proprietorship: some supplies are excluded from VAT (health, education, property rental) — with no corresponding input VAT right. Qualifying revenues correctly from the start avoids surprises.

Pomy: what changes, what does not

Sole proprietorship, Sàrl or SA in Pomy: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Vaud.

Federal deadlines do not move in Pomy: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1405 changes nothing about those rules, only the sender's address.

Frequently asked questions

How long must records related to sole proprietorship 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 Pomy can therefore archive fully digitally.

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 Pomy.

Can sole proprietorship be automated with AI?

Largely, yes: automatic document reading, posting suggestions, bank reconciliation via QR references and VAT exports. Human approval remains essential — AI prepares, the professional checks. That is exactly how MyFiducia.ai approaches sole proprietorship.

Do you need a fiduciary for sole proprietorship, 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 Pomy.

Also worth reading

In neighbouring municipalities

Switch to accounting that keeps itself up to date

MyFiducia.ai automates sole proprietorship for businesses in Pomy: 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.

    Sole proprietorship required documents in Pomy — Swiss guide