Annual closing in Switzerland for Sàrl and SA in Vaud
Your Swiss annual accounts are not only an administrative formality. They become the basis for the corporate tax return, dividend decisions, VAT consistency, audit work and the financial credibility of your company.
Robuste Fiduciaire prepares the closing file in English for foreign directors, English-speaking SME owners and Swiss companies in Vaud. We focus on Swiss accounting, year-end adjustments, documented tax positions and a file that can be understood by management, the tax adviser, the auditor and the bank.
A closing page, not a monthly bookkeeping page
This service is for companies that need to stop the financial year correctly: review the accounts, book year-end entries, prepare the statutory financial statements and create a clean file for tax, audit and management decisions.
For Sàrl and SA
Best suited to Swiss limited liability companies and corporations that need annual accounts under the Swiss Code of Obligations and a closing file that supports the corporate tax return.
For English-speaking directors
We explain the numbers in English: what changed, what is deductible, what is risky, what belongs to accounting and what belongs to tax or payroll.
For companies in Vaud
The page targets Vaud companies that need a practical closing process. If you also need recurring entries, see our SME bookkeeping service.
Annual closing does not replace monthly bookkeeping. If the books are incomplete, we first stabilise the accounting file, reconcile bank accounts and check VAT/payroll before preparing the final annual accounts.
A complete annual closing file — from trial balance to tax-ready accounts
The exact scope depends on the mandate, the accounting software, the number of transactions, VAT complexity and whether payroll or audit coordination is required. The blocks below show the usual closing logic.
Balance sheet and P&L
Review of assets, liabilities, revenue, expenses, equity and result allocation. We check whether the figures are coherent before they are used for tax or dividend decisions.
Notes to the accounts
Preparation or review of the notes where required, including relevant disclosures, guarantees, pledges, receivables from related parties and other CO items where applicable.
Accruals and deferrals
Year-end cut-off for invoices, expenses, prepaid items, accrued income, accrued liabilities, deferred revenue and other period allocation matters.
Working papers
Schedules for depreciation, provisions, shareholder current accounts, VAT balances, payroll accounts, bank reconciliations and tax-sensitive positions.
| Area | What we check | Why it matters |
|---|---|---|
| Bank and cash | Bank reconciliations, suspense accounts, payment matching, cash balances. | Unreconciled balances often hide duplicate entries, missing invoices or private/company mix-ups. |
| Customers and suppliers | Open items, bad debt risk, cut-off, credit notes, advance payments. | The annual result depends heavily on whether revenue and costs belong to the correct period. |
| Fixed assets | Capitalisation, useful life, depreciation method, disposals, private use if relevant. | Depreciation must be commercially justified and aligned with tax practice, not invented at the end. |
| VAT | Reconciliation between accounts and VAT returns, rates, input tax, payable/receivable VAT. | VAT errors often appear during closing when turnover, accounts and filed returns no longer match. |
| Payroll | Salary accounts, social charges, salary certificates, director remuneration, benefits. | Payroll inconsistencies can affect tax, social insurance and the credibility of director remuneration. |
What Swiss law expects — and where the draft needed more caution
The annual closing must be precise without sounding artificially absolute. Swiss law sets the reporting framework, but the treatment of individual items depends on the company, documentation and commercial justification.
Six-month preparation window
The annual report should be prepared within six months after year-end and submitted for approval. For a 31 December year-end, the practical target is normally before 30 June.
Notes are not optional marketing
For legal entities such as Sàrl and SA, the notes to the accounts are part of the annual accounts. Simplified treatment may apply to certain sole proprietorships and partnerships.
Audit is not one-size-fits-all
Ordinary audit, limited audit or opting-out must be checked according to legal thresholds, shareholder consent and the company’s workforce situation.
The corporate tax return wording has been corrected. For a Vaud company, the page should not casually say “IS declaration filed with AFC Vaud”. In practice, we refer to corporate tax documentation and filing support for the Vaud tax administration / ACI Vaud and distinguish it from FTA matters such as VAT.
Tax planning must be documented — not promised
The closing is the moment when accounting and tax meet. We do not promise “automatic optimisation”. We identify the levers that may be relevant, check documentation and explain what can realistically be defended.
Depreciation
Depreciation is reviewed by asset category, method, use and documentation. Fixed percentages should not be presented as universal rules; acceptable rates depend on practice and the company’s situation.
Provisions
Provisions must be commercially justified and supported. The page therefore avoids simplistic claims such as “up to 10% of gross profit” without context.
Director remuneration
Salary, dividends, pension contributions and benefits should be reviewed before year-end, especially for owner-managed Sàrl and SA. This may connect with payroll support.
Pillar 3a and pension checks
For 2026, the ordinary Pillar 3a maximum is CHF 7,258 for employed persons with a pension fund and CHF 36,288 for eligible self-employed persons without one. Eligibility and payment timing must be checked.
VAT consistency
We verify that the accounts match VAT returns, rates and balances. Current Swiss VAT rates are 8.1%, 2.6% and 3.8%, depending on the transaction.
Corporate tax file
The closing file prepares the figures, schedules and explanations needed for the corporate tax return. For broader planning, the better page is tax advisory in Vaud.
From document diagnosis to approved annual accounts
The process is designed to reduce stress: first we understand the file, then we clean the accounting base, then we prepare the closing and explain the outcome in English.
Scope diagnosis
We confirm legal structure, year-end, software, VAT status, payroll, audit position and the expected tax deadline.
Document request
You send trial balance, general ledger, bank statements, invoices, payroll documents, VAT returns and prior-year accounts.
Accounting review
We reconcile balances, identify missing entries, review cut-off, VAT, payroll and accounts that require management explanations.
Closing entries
We prepare accruals, deferrals, depreciation, provisions, reclassifications and schedules according to the validated scope.
Delivery and explanation
You receive a structured closing file, comments in English and next steps for tax filing, approval or audit coordination.
Annual closing mistakes that create tax and management problems
Most closing problems are not dramatic at first. They become expensive when the tax return, VAT file, audit request or dividend decision relies on weak numbers.
Closing too late
If the closing starts in June, management has less time to understand the result, document tax positions and prepare decisions.
Confusing VAT and corporate tax
VAT balances, VAT returns and corporate tax schedules are connected but not the same administrative process.
Undocumented provisions
A provision without business evidence can look attractive in the accounts but weak in a tax review.
Ignoring shareholder accounts
Owner current accounts, private expenses and company payments must be reviewed before dividend or salary decisions.
Forgetting payroll year-end
Salary certificates, social charges and benefits can affect both accounting and tax credibility.
No audit / opting-out check
A Sàrl or SA should not assume its audit status without checking the legal conditions and corporate register position.
This service is not the best fit if…
This block helps users choose the right English page and prevents the annual closing page from competing with other service pages.
You need monthly bookkeeping first
If the file is not up to date, start with SME bookkeeping in Vaud. Annual closing becomes faster and safer when monthly accounts are already reconciled.
You need a full accounting mandate
If you want recurring accounting, VAT, payroll and closing in one structure, the broader entry point is accounting services in Lausanne and Vaud.
Your main problem is VAT
If the issue is VAT registration, rates, input tax, reverse charge, import/export or FTA correspondence, use the dedicated Swiss VAT service page.
You need strategic tax planning
If the question is salary vs dividends, restructuring, shareholder taxation or multi-year tax strategy, use tax advisory in Vaud.
Accounting documents must remain readable for ten years
Annual closing is also the moment to verify whether your accounting archive is clean enough to support future tax, audit, bank or due diligence questions.
Annual report and audit report
These must generally be retained for ten years. Signed written form is required for annual and audit reports.
Accounting records and vouchers
Invoices, bank documents, contracts, payroll records, VAT papers and accounting vouchers should be retained and accessible.
Digital archive
Digital archiving is possible if documents remain readable, complete and protected against uncontrolled alteration.
Tell us your situation — receive a structured closing proposal
Send the legal form, financial year-end, approximate turnover, number of employees, VAT status, accounting software and whether the tax return, payroll review or audit coordination should be included.
Use the form. For annual closing work, a written description is often more useful than a quick phone call because the deadline, software, VAT and payroll situation matter.
Your information is used only to analyse your request and prepare a response. See our English contact page for general contact details.
Annual closing in Switzerland — frequent questions
The answers are intentionally cautious: the correct treatment often depends on the accounting file, company structure and documentation.
Under Swiss accounting law, the annual report must be prepared within six months of the end of the financial year and submitted to the competent body for approval. For a 31 December year-end, this usually points to 30 June. Tax planning should start earlier.
Usually: balance sheet, income statement, notes where required, depreciation and provision schedules, accruals and deferrals, reconciliations, VAT consistency checks where applicable, and documentation for the corporate tax return.
For legal entities such as Sàrl and SA, notes to the accounts are generally part of the annual accounts. Simplified treatment may apply to certain sole proprietorships and partnerships under specific conditions.
No. Ordinary audit applies above certain thresholds or in specific cases. Smaller companies are usually subject to limited audit unless a valid opting-out is possible and has been correctly implemented.
Closing entries can be booked after year-end when they relate to the period. But certain payments and business decisions cannot be created retroactively. That is why remuneration, pension contributions, investments and dividend constraints should be reviewed before year-end.
Accounting records, accounting vouchers, annual reports and audit reports must generally be kept for ten years from the end of the financial year. Digital archiving is possible if access, readability and integrity are ensured.
Services that often connect with annual closing
Annual closing often reveals a broader need: monthly accounting, VAT, payroll, tax advisory or company formation support for foreign founders.
Accounting in Lausanne & Vaud
Broader accounting support for SMEs, directors and English-speaking entrepreneurs.
Discover →SME bookkeeping Vaud
Monthly bookkeeping, bank reconciliation, VAT preparation and closing-ready accounts.
Discover →Tax advisory Vaud
Tax planning, shareholder decisions, corporate tax support and strategic tax questions.
Discover →Swiss VAT support
VAT rates, filings, reconciliation, FTA checks and Swiss VAT questions.
Discover →Payroll services Vaud
Salary certificates, social charges, payroll year-end and employer obligations.
Discover →Company formation Switzerland
Company setup, first accounting structure, VAT/AVS questions and launch support.
Discover →Close the year with numbers you can explain
Send us the structure of your company, your year-end and the state of your accounting file. We will tell you what can be closed directly, what must be cleaned first and which tax-sensitive points deserve attention before the file is finalised.