What supporting documents do I need for accounting?

For proper accounting in Switzerland, you need all documents that prove business transactions.

The Code of Obligations stipulates that all business-relevant transactions must be documented. Here is a complete overview of the most important supporting documents:

Mandatory documents for accounting:

Incoming invoices and expenses:

• Supplier invoices: All invoices from business partners
• Receipts: For cash expenses and small amounts
• Fuel receipts: For company vehicles or expenses
• Rental contracts: Office, warehouse or machinery rentals
• Insurance premiums: Professional and commercial liability
• Bank statements: All account statements and credit card receipts

Outgoing invoices and income:

• Customer invoices: All invoices you issue
• Cash register receipts: For cash transactions
• Online payment receipts: PayPal, Stripe, Twint etc.
• Interest statements: Savings interest or investment income

Additional documents for special cases:

• Employment contracts: For payroll accounting
• Inventory lists: Fixed assets and stock goods
• Export documents: For international trade
• Contracts: Leasing, maintenance, delivery agreements

Digital document management with Findea.ch:

With our scanning app, you can easily digitize all documents:

• Photograph: Simply with your smartphone
• Automatic categorization: AI recognizes document type
• Cloud storage: Secure storage
• VAT recognition: Automatic extraction

Record retention requirement:

Important: All supporting documents must be kept in Switzerland for 10 years. This applies to both physical and digital documents.

Tip for SMEs:

Collect documents continuously and hand them over to your trustee monthly. This ensures current accounting and avoids stress during annual closing.

With the Findea.ch app, document management becomes child's play - scan, upload, done!