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Articles on Accounting

VAT, receipts, banking, year-end closing: articles based on official Swiss sources (FTA, SME Portal, AHV), written for business owners and accountants.

Labelled folders neatly filed in a box for storing receipts

Accounting

Keeping business records in Switzerland: 10 years, GeBüV and digital archiving

Ten years of retention, but from when exactly? And can you throw away paper receipts once they are scanned? An overview of the CO, the GeBüV and VAT practice, with a checklist for your digital archive.

12 October 2026 · 6 min read

Small business owner doing her bookkeeping with a laptop and calculator

Accounting

Bookkeeping requirements in Switzerland: sole proprietorship, GmbH or AG?

From CHF 500,000 in revenue, sole proprietorships face full bookkeeping, while a GmbH or AG always does. What Art. 957 CO requires, what simplified bookkeeping allows and when you need an audit.

12 October 2026 · 6 min read

Receipts, a calculator and cash on a table

Accounting

Year-end closing for SMEs: a checklist from stocktake to general meeting

Year-end closing gets easier when you plan it in stages. This checklist takes you through reconciliations, accruals, depreciation and deadlines, with examples and the rules from the Code of Obligations.

12 October 2026 · 6 min read

Swiss francs: 50-franc notes from the Swiss National Bank

Accounting

Booking foreign currencies: how to apply FTA and FOCBS exchange rates

An invoice in euros, a credit in francs and a different rate in between: how to convert foreign currencies correctly for your books and VAT, and how to book exchange differences cleanly.

12 October 2026 · 6 min read

Contactless smartphone payment at a shop counter

Accounting

How to book TWINT, Stripe and SumUp payments: clearing accounts, fees and VAT

Less money lands in your bank account than your customer paid. Here is how to record TWINT, Stripe and SumUp payments correctly using a clearing account, and why VAT is due on the gross amount.

12 October 2026 · 6 min read