Accounting & VAT
Accounting, VAT, and payroll support for Swiss companies
Swiss GAAP-compliant bookkeeping, VAT registration and filing, payroll administration, and tax coordination — all handled by experienced Swiss accounting professionals.
Pricing
Our accounting, VAT, and payroll services are priced based on transaction volume and complexity. Annual accounts and corporate tax coordination are included in the accounting package.
Bookkeeping
From CHF 150
/month
For companies with low to moderate transaction volumes. Includes monthly reconciliation, reporting, annual accounts, and tax coordination.
VAT Filing
From CHF 150
/quarter
Preparation and electronic filing of quarterly VAT returns to the ESTV.
Payroll
From CHF 39
/employee/month
Full payroll processing including social insurance and withholding tax.
Bookkeeping
Swiss companies are required by the Code of Obligations to maintain proper books of account that accurately and completely reflect their financial position. This obligation applies regardless of company size — even a newly formed GmbH with minimal activity must keep compliant records.
Our bookkeeping service handles all aspects of day-to-day financial record-keeping. We record and categorise every transaction, reconcile bank and credit card statements monthly, track accounts payable and receivable, and maintain the general ledger in accordance with Swiss GAAP standards.
You can choose between monthly, quarterly, or annual reporting cycles depending on your needs. Each report includes a trial balance, profit and loss statement, balance sheet, and supporting schedules — giving you a clear, up-to-date picture of your company's financial health.
Annual Accounts
At the close of each financial year, Swiss companies must prepare annual financial statements consisting of a balance sheet, profit and loss statement, and notes. These statements must be approved by the shareholders at the annual general meeting within six months of the financial year-end.
We prepare your annual accounts in full compliance with the Swiss Code of Obligations (Art. 957–963). For companies that exceed certain size thresholds — total assets of CHF 20 million, revenue of CHF 40 million, or 250+ full-time employees — a limited statutory audit (Eingeschränkte Revision) is required, and we coordinate with the appointed auditor.
Annual accounts preparation is included in our accounting service at no extra charge — there is no separate fee for year-end financial statements.
- Balance sheet (Bilanz) prepared per Swiss GAAP
- Profit and loss statement (Erfolgsrechnung)
- Notes to the financial statements (Anhang)
- Proposed appropriation of retained earnings or coverage of losses
- Coordination with statutory auditors if a limited audit is required
VAT Registration
Swiss VAT (Mehrwertsteuer / MWST) registration becomes mandatory when your company generates more than CHF 100,000 in annual revenue from taxable supplies in Switzerland. Below this threshold, voluntary registration is possible — and often beneficial, as it allows you to reclaim Swiss input VAT on your business expenses.
We determine your registration obligation, prepare and submit the application to the Federal Tax Administration (ESTV), and guide you through the setup of compliant invoicing procedures. We also advise on the applicable VAT rate — standard (8.1% from 2024), reduced (2.6%), or zero-rated for exports.
- Assessment of VAT registration obligation
- Application preparation and submission to ESTV
- VAT-compliant invoice template setup
- Input VAT recovery strategy advisory
VAT Filing
Registered companies must file periodic VAT returns — typically quarterly, though semi-annual filing is available for companies with lower turnover. Each return reports output VAT collected on sales and input VAT paid on purchases; the net difference is paid to or refunded by the ESTV.
We prepare and file your VAT returns on schedule, ensuring all figures are correctly calculated, supported by proper records, and submitted before the deadline. We also handle any follow-up queries or audits by the ESTV.
- Quarterly or semi-annual VAT return preparation
- Output and input VAT reconciliation
- Electronic filing to ESTV portal
- Representation in ESTV audits and enquiries
Payroll
Swiss payroll involves a complex network of mandatory social insurance contributions: old-age and survivors' insurance (AHV/IV/EO), unemployment insurance (ALV), occupational accident insurance (UVG), and mandatory pension fund contributions (BVG) for employees above certain income thresholds.
Additionally, foreign employees without a Swiss permanent residence permit (C permit) are typically subject to withholding tax on their salary, deducted directly by the employer and remitted to the cantonal tax authority.
- Monthly gross-to-net salary calculation
- AHV/IV/EO/ALV contribution calculation and filing
- Pension fund (BVG) administration
- Withholding tax deduction and remittance
- Monthly payslips in German or English
- Annual salary certificates (Lohnausweis)
Tax Coordination
Swiss companies are subject to federal, cantonal, and communal corporate income tax. The effective combined rate varies by canton — from approximately 11.9% to 21.6% — creating significant scope for tax-efficient location choices.
While we do not provide tax advice ourselves, we coordinate closely with your Swiss tax advisor or can recommend one from our network. We prepare all necessary financial data for the annual tax return, ensure the books are tax-audit-ready, and facilitate communication between your company, the accountant, and the tax authority.
Corporate tax coordination is included in our accounting service — there is no separate fee for tax return preparation support.
- Preparation of financial data for tax returns
- Coordination with your tax advisor
- Tax advisor recommendation if needed
- Support during tax audits
- Deadline tracking for all tax filings
Let's discuss your accounting needs
Every company is different. Contact us for a tailored proposal covering the services you need, with transparent pricing and no hidden fees.
Request a proposal