Digitalisation of accounting in 2025: new obligations, challenges, and solutions for SMEs in Geneva

Introduction

The digitalisation of accounting is no longer a choice, but an obligation for SMEs in Geneva as of 2025. With the end of paper for VAT, increased requirements for digital document retention, and the need to update data security, this reform is transforming management practices. What exactly are these new obligations? What risks do companies face if they delay adaptation? And, most importantly, how can you achieve a smooth transition?

This comprehensive guide, written by Ark Fiduciaire, answers these questions point by point. You will find comparisons, practical tools, and advice tailored to the French-speaking Swiss context.

1. The new obligations for digital accounting in 2025

1.1. Generalization of digital statements

• New rule: Effective January 1, 2025, all companies subject to VAT must submit their declarations exclusively via the Federal Tax Administration (FTA) electronic portal. Paper transmission is abolished, with no transition period.
• Reference: AFC – VAT Digitalisation 2025

1.2. Enhanced electronic retention and archiving

• Requirement: All accounting documents must be kept in electronic format, with readability, traceability, and integrity guaranteed for 10 years (CO Art. 958f).
• Official reference: SECO – Mandatory accounting

1.3. Data security and confidentiality

• Update: Digital solutions used must ensure the protection of personal and business data, in accordance with the new Federal Data Protection Act (DPA 2023) and its developments.

2. The main challenges for Geneva SMEs and self-employed

2.1. Adapting internal processes

• Analysis of the current situation: Why are Excel spreadsheets or paper registers no longer sufficient?
• Mapping document flows and adapting approval circuits.

2.2. Choosing the right software solution

• Criteria: Swissdec compatibility, FTA compliance, scalability, data hosting in Switzerland, security.
• Comparison between standard software and tailor-made ERPs (e.g., Odoo, Winbiz, Crésus).

Practical focus:

• Testing the ePortal: Pre-test your infrastructure’s compatibility with the FTA portal.

2.3. Training and supporting your teams

• Awareness about digital best practices.
• Migration and ongoing training plan.

3. Risks in case of non-compliance

• Administrative penalties: For any delay or failure to submit digitally (VAT), or non-compliant supporting documents (CO).
• Loss of credibility: Non-compliance with Swiss and European standards in the eyes of partners or investors.
• Cybersecurity risks: Exposure of sensitive data if digitalisation is not well secured.

4. Concrete solutions for a successful transition

4.1. Planning digitalisation

• Preliminary audit of the current situation, selection of the software solution, step-by-step migration plan.

4.2. Outsourcing for security

• Delegation to a specialized fiduciary for digital accounting management.
• Role of Ark Fiduciaire: tailor-made support, provision of a certified cloud ERP solution, technical hotline.

4.3. Documenting and automating

• Centralization of documents, automated entry, legally compliant digital archiving.
• Implementation of dashboards accessible in real-time.

5. Frequently asked questions

• Do I need to digitize the entire history?
• How to choose between local and cloud storage?
• What certifications should you require from your service provider?
• What are the legal retention periods for digitized data?

Conclusion

Digitalisation of accounting is no longer just a lever for productivity: it is now a legal prerequisite for SME compliance as of 2025. To anticipate and benefit from this regulatory change, it is best to prepare your tools, train your staff, and work with a partner who can secure every stage.

Ark Fiduciaire, in Geneva, supports you in meeting these challenges and turning the constraint into a real strategic advantage.

For further information

• FTA Digitalisation Guide (official instructions)
• SECO FAQ on paperless accounting