Articles on bookkeeping, VAT and self-employment in Switzerland — explained clearly.https://milq.ch/en-GBhttps://milq.ch/en/einzelfirma-oder-gmbh/https://milq.ch/en/einzelfirma-oder-gmbh/Sole proprietorship vs. GmbH in Switzerland — compare liability, taxes, social security, and setup costs to make the right choice for your business.Fri, 07 Aug 2026 00:00:00 GMTgruendunghttps://milq.ch/en/privatanteil-geschaeftsfahrzeug/https://milq.ch/en/privatanteil-geschaeftsfahrzeug/If you use your car for both business and private purposes, you must separate the costs. Here's the correct calculation of the private share — flat rate or logbook method.Fri, 07 Aug 2026 00:00:00 GMTbuchungsfaellehttps://milq.ch/en/vereinsbuchhaltung/https://milq.ch/en/vereinsbuchhaltung/Which accounting rules apply to Swiss associations? Revenue threshold, legal form, and practical implementation — with clarity on when simple bookkeeping is sufficient.Fri, 07 Aug 2026 00:00:00 GMTspezialfaellehttps://milq.ch/en/bezugsteuer/https://milq.ch/en/bezugsteuer/If you buy services from abroad as a Swiss sole proprietor, you may have to pay VAT on them. This is called reverse charge VAT — and it surprises many who become VAT-registered for the first time.Fri, 07 Aug 2026 00:00:00 GMTmwsthttps://milq.ch/en/mwst-ausgenommen-oder-befreit/https://milq.ch/en/mwst-ausgenommen-oder-befreit/Exempt from VAT or excluded from VAT — two terms that sound similar but have very different consequences for your Swiss sole proprietorship. Learn what applies to your industry.Fri, 07 Aug 2026 00:00:00 GMTmwsthttps://milq.ch/en/offerte-erstellen/https://milq.ch/en/offerte-erstellen/How to create professional quotes as a sole proprietor in Switzerland — from structure and binding periods to converting quotes into invoices. With practical tips for your daily work.Fri, 07 Aug 2026 00:00:00 GMTrechnungenhttps://milq.ch/en/privatentnahme-privateinlage/https://milq.ch/en/privatentnahme-privateinlage/What are private withdrawals and contributions, and how do you record them correctly in your sole proprietorship's accounts? With practical examples for your bookkeeping.Fri, 07 Aug 2026 00:00:00 GMTbuchungsfaellehttps://milq.ch/en/abschreibungen-einzelfirma/https://milq.ch/en/abschreibungen-einzelfirma/How sole proprietorships in Switzerland handle depreciation correctly — straight-line vs. declining-balance, useful life tables, and practical examples for your tax return.Fri, 07 Aug 2026 00:00:00 GMTbuchungsfaellehttps://milq.ch/en/belege-aufbewahren/https://milq.ch/en/belege-aufbewahren/Swiss law requires keeping business records for 10 years. Here's what that means in practice — which receipts to keep, whether digital copies are sufficient, and how to organize your archive.Fri, 07 Aug 2026 00:00:00 GMTbuchfuehrunghttps://milq.ch/en/fremdwaehrungen-buchen/https://milq.ch/en/fremdwaehrungen-buchen/How to correctly convert and record EUR, USD, and other foreign currencies in your Swiss accounting — including exchange rates, currency gains, and the practical approach for sole proprietorships.Fri, 07 Aug 2026 00:00:00 GMTbuchungsfaellehttps://milq.ch/en/steuererklaerung-einzelfirma/https://milq.ch/en/steuererklaerung-einzelfirma/How to complete your tax return as a Swiss sole proprietor — which forms you need, which attachments are required, and how to avoid common mistakes.Fri, 07 Aug 2026 00:00:00 GMTjahresabschlusshttps://milq.ch/en/stundensatz-berechnen/https://milq.ch/en/stundensatz-berechnen/How to calculate a sustainable hourly rate as a self-employed person in Switzerland — including social security, insurance, vacation, and a profit margin.Fri, 07 Aug 2026 00:00:00 GMTgruendunghttps://milq.ch/en/mahnung-und-betreibung/https://milq.ch/en/mahnung-und-betreibung/What to do when a client doesn't pay — from payment reminders to debt collection proceedings in Switzerland. Step by step, with templates and legal context.Fri, 07 Aug 2026 00:00:00 GMTrechnungenhttps://milq.ch/en/zahlungsgebuehren-twint-paypal/https://milq.ch/en/zahlungsgebuehren-twint-paypal/How to record payment method fees in your bookkeeping — TWINT, PayPal, Stripe, and other services. With practical examples for your Swiss sole proprietorship.Fri, 07 Aug 2026 00:00:00 GMTbuchungsfaellehttps://milq.ch/en/vereinnahmt-oder-vereinbart/https://milq.ch/en/vereinnahmt-oder-vereinbart/Cash-basis (recording payments when received) or accrual (recording when invoiced)? The difference and what it means for your Swiss sole proprietorship.Fri, 07 Aug 2026 00:00:00 GMTmwsthttps://milq.ch/en/teilrechnung-und-akonto/https://milq.ch/en/teilrechnung-und-akonto/How progress billing and advance payments work for Swiss sole proprietorships — and how to record them correctly in your bookkeeping.Fri, 07 Aug 2026 00:00:00 GMTrechnungenhttps://milq.ch/en/was-gehoert-auf-eine-rechnung/https://milq.ch/en/was-gehoert-auf-eine-rechnung/Swiss invoices must contain specific mandatory information to be legally valid. Here's the complete list — with the special requirements for VAT-registered businesses.Fri, 07 Aug 2026 00:00:00 GMTrechnungenhttps://milq.ch/en/jahresabschluss-einzelfirma/https://milq.ch/en/jahresabschluss-einzelfirma/The annual financial statement for your Swiss sole proprietorship — which steps are required, which documents you need, and how to prepare them without a fiduciary.Thu, 06 Aug 2026 00:00:00 GMTjahresabschlusshttps://milq.ch/en/was-passiert-bei-ueberschreiten-100000/https://milq.ch/en/was-passiert-bei-ueberschreiten-100000/If you exceed the VAT threshold as a sole proprietor, you must register within 30 days. Here's what happens step by step — and what you should prepare for.Thu, 06 Aug 2026 00:00:00 GMTmwsthttps://milq.ch/en/qr-rechnung-erstellen/https://milq.ch/en/qr-rechnung-erstellen/How to create a Swiss QR-bill — from the legal requirements to practical implementation. Everything sole proprietorships need to know about the QR-bill.Thu, 06 Aug 2026 00:00:00 GMTrechnungenhttps://milq.ch/en/mwst-pflicht-einzelfirma/https://milq.ch/en/mwst-pflicht-einzelfirma/From CHF 100,000 annual revenue, you become liable for VAT in Switzerland. Learn the threshold, how to register, and what the net tax rate method means for your sole proprietorship.Thu, 06 Aug 2026 00:00:00 GMTmwsthttps://milq.ch/en/buchfuehrungspflicht/https://milq.ch/en/buchfuehrungspflicht/Which accounting method is mandatory for your Swiss sole proprietorship? The threshold is CHF 500,000 in revenue — everything you need to know about your accounting obligations.Thu, 06 Aug 2026 00:00:00 GMTbuchfuehrunghttps://milq.ch/en/einzelfirma-gruenden/https://milq.ch/en/einzelfirma-gruenden/From registering with the compensation office to your first invoice — the complete guide to starting a sole proprietorship in Switzerland, without unnecessary detours.Thu, 06 Aug 2026 00:00:00 GMTgruendunghttps://milq.ch/en/saldosteuersatz/https://milq.ch/en/saldosteuersatz/The net tax rate method allows you to settle VAT with a flat rate instead of every single transaction. For many sole proprietorships, this is cheaper and much less work.Thu, 06 Aug 2026 00:00:00 GMTmwst