Why digitalise from day zero

In Switzerland you can incorporate a company, open an account, issue compliant invoices and file your first VAT return entirely digitally — provided you follow a logical sequence. Those who start with Excel and paper and «migrate when we grow» spend twice as much and risk tax errors in the critical first quarters.

Business digitalisation is not just accounting software: it is a chain linking the commercial register, UID, banking, document retention (CO art. 958f, OlC), QR invoicing (Swiss payment standard) and the FTA portal for VAT. Every weak link — wrong VAT number, mixed personal account, invoices without QR — costs time, fines or extra fiduciary fees.

This guide describes the six phases from T0 (idea) to the first VAT return filed, with indicative timelines, typical tools and pitfalls to avoid. It is aimed at GmbHs and sole proprietorships; AGs or international groups need additional steps (audit, transfer pricing).

Roadmap: the 6 phases of digitalisation

Indicative timeline for a GmbH with CHF 20,000 capital and operations within 30 days of signing.

Phase	When	Digital output
1. Formation and deed	Days 1–10	Articles of association, bylaws, signing mandate
2. Commercial register and UID	Days 5–15	CR entry, UID CHE-xxx, optional VAT
3. Banking and admin stack	Days 10–25	Business account, eBanking, domains, email
4. Cloud accounting	Days 15–30	SME chart of accounts, bank link, invoice OCR
5. Invoicing and receipts	From day 20	QR invoices, collection, automatic reconciliation
6. First VAT return	Within 60 days of quarter end	FTA return filed and paid

Phase 1: Online formation of the GmbH (or sole proprietorship)

For a GmbH minimum capital is CHF 20,000 (fully paid in). Formation still requires a notarised/authenticated deed, but much of the process can be prepared online before the notary appointment or with qualified electronic signature where permitted.

1Choose the form: GmbH for several founders and limited liability; sole proprietorship if one owner and modest initial turnover (lower cost, unlimited liability)
2Check name availability on Zefix (zefix.ch) and reserve the .ch / .com domain
3Prepare bylaws, shareholder list, registered office, corporate purpose and bodies online — platforms (Startups.ch, LexStarter, digital notaries) generate compliant drafts
4Deposit capital on a blocked capital account or contribution in kind with valuation if contributing assets
5Sign the deed of incorporation (notary or QES), obtain copy for commercial register filing

Phase 2: Commercial register entry and UID

Without CR registration the GmbH does not exist vis-à-vis third parties. The UID (enterprise number) is required for VAT, banking and B2B contracts.

1File registration application with the cantonal commercial register (often via cantonal portal or through the notary)
2Receive digital CR extract: verify company name, registered office, signatories
3Obtain UID from Fedlex/UID portal (format CHE-123.456.789) — basis for VAT number CHE-xxx.xxx.xxx MWST
4Consider voluntary VAT registration on estv.ce.admin.ch if you expect deductible VAT on investments before CHF 100,000 turnover

Phase 3: Business bank account and digital infrastructure

The business account is the operational hub: without bank/accounting separation, digitalisation fails in the first month.

1Open business account online (UBS, PostFinance, Raiffeisen, business neobanks): CR documents, UID, ID of shareholders and signatories
2Enable multi-user eBanking with dual approval for payments above threshold
3Professional email on your own domain (Google Workspace, Microsoft 365) — do not use @gmail for B2B invoices
4Company cloud folder (Year / Invoices / Bank / Contracts structure) or DMS integrated in accounting software
5Define who has access to what (founder, external CFO, fiduciary) — least privilege principle (nFADP)

Phase 4: Set up cloud accounting

From the first franc of expense, accounts must be traceable (CO art. 957a). Swiss cloud software avoids rebuilding everything before the first closing.

1Create company mandate in software: legal name, UID, VAT, fiscal year, CHF currency
2Import or activate standard SME chart of accounts; add sub-accounts for revenue, COGS, marketing, payroll
3Link bank account via API/eBanking for automatic transaction import
4Configure VAT categories (8.1%, 2.6%, 3.8%, exempt) and reporting method (effective or net tax with FTA authorisation)
5Digitise every incoming invoice (OCR): supplier, amount, VAT, account — 10-year cloud archive

Phase 5: First QR invoice and first receipts

Since 2020 the QR invoice is the Swiss standard. Clients and banks expect correct QR reference and IBAN/QRR.

1Generate QR-IBAN or use standard IBAN with QRR from the bank; enter in invoicing software
2Issue first invoice with: supplier UID/VAT, customer, description, rate, total, QR payment part
3Send PDF by email or portal; store copy in ERP linked to customer
4On receipt, automatic reconciliation invoice ↔ payment ↔ accounting entry

Phase 6: First VAT return to the FTA

If registered for VAT, the return must be filed within 60 days of period end (quarter or half-year). The FTA portal is digital only.

1Verify VAT tax period (quarterly standard for new SMEs)
2Close quarter entries: all issued and received invoices with correct VAT
3Run VAT reconciliation in software: output tax − input tax = amount due or credit
4Generate XML/JSON file for FTA portal (ePortal) or guided entry
5Pay amount due by deadline (same portal); keep payment receipt 10 years
6Archive return + detail + FTA correspondence in company VAT folder

Recommended digital stack (example)

No obligation to use these brands — but the combination covers the full chain without paper.

Function	Tool type	Note
Formation	Online platform + notary	Deed still required for GmbH
CR / UID	Cantonal portals, zefix.ch	Free name search
Banking	Business account + QR-IBAN	API for reconciliation
Accounting	Swiss cloud software (e.g. AccountEX)	SME, VAT, OCR integrated
VAT	FTA eTax portal	Mandatory for filing

Mistakes that block digitalisation

Most common in the first 6 months of digital company life:

Opening only a personal account

Mixes flows, makes reconciliation and clear deductible VAT impossible. Costly to fix.

Delaying accounting software

Three months of movements to rebuild manually before the first VAT return.

Wrong UID on invoices

Clients and FTA reject documents; payment and deduction delays.

VAT registration without method chosen

Effective vs net tax: wrong choice costs thousands of francs per year.

No document backup

Lost laptop = lost receipts = FTA/cantonal audit risk.

Checklist: from day 0 to first VAT return

Tick progressively — adapt to your actual dates.

Legal form chosen and name verified on Zefix
GmbH formed and registered in CR with PDF extract
UID obtained and verified on test invoice
Business account active, no company payments from personal account
Accounting software configured with SME chart and VAT
Bank linked, first movements categorised
First QR invoice issued and collected with reconciliation
VAT registration completed (if applicable)
Quarter VAT purchase/sales register complete
First FTA return transmitted and paid with receipt archived

7 tips for a smooth journey

Digitalise from day 1: migrating after 6 months costs more than starting right
A fiduciary can set up the stack in 2–4 hours — investment that pays off at the first VAT quarter
Keep CR extract and articles in shared cloud with your accountant
If you expect over CHF 80,000 turnover, plan VAT before hitting CHF 100,000
Test a CHF 1 QR invoice to your own account before the first real client
Set VAT deadline reminders 10 days early (20th of month after quarter)
AccountEX links bank, invoices and VAT return in one Swiss workflow

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