Documents your accountant needs for the year-end closing

Bank and postal account statements for the whole year

Including the balance confirmation at 31 December for each account.

Credit card statements

Business cards and any private card used for business expenses.

Sales invoices issued during the year

Or an export from your invoicing software.

Purchase invoices and expense receipts

Sorted by month if possible. Include receipts for cash payments.

List of open customer invoices at year end

Invoices issued but not yet paid on the closing date.

List of unpaid supplier invoices at year end

Bills received for the year but paid after the closing date.

Inventory count at the closing date

Quantities and cost price, signed. Only if you hold stock or work in progress.

Cash book and cash count at year end

Only if the business handles cash.

Invoices for equipment, vehicles or IT bought or sold

Needed to record fixed assets and depreciation.

Loan, leasing and credit agreements with year-end balances

Including loans from or to shareholders and owners.

Payroll: annual payroll summary and social insurance statements

Salary certificates, AHV/AVS annual declaration, pension fund and accident insurance statements.

VAT returns filed for the year

Only if the business is registered for VAT.

Insurance policies and premium invoices

To split prepaid premiums between years.

Private use and owner withdrawals

Private share of the car, home office, goods taken for own use.

New contracts and corporate changes during the year

Lease, capital increase, new shareholder, minutes of the general meeting.

Previous year's financial statements and tax assessment

Only for a new client or a new accountant.