01Legal Basis: ZGB Art. 69a
Since 1 January 2023, Swiss law has a clear rule for associations: every association must keep accounts. The legal basis is Art. 69a of the Swiss Civil Code (ZGB). Whether a small neighbourhood association or a large sports club with hundreds of members — no one is exempt.
The scope of the bookkeeping obligation depends on the size of your association. The law distinguishes between two levels:
| Association size | Annual revenue | Required bookkeeping |
|---|---|---|
| Small association | Under CHF 500,000 | Simple income-expenditure statement |
| Large association | CHF 500,000 or more | Double-entry bookkeeping under OR (balance sheet + income statement) |
The good news: the vast majority of Swiss associations stay below the CHF 500,000 threshold. For them, a simple income-expenditure statement is sufficient — a clear overview of all income and expenses for the year. einzly does this automatically.
02Typical Association Income and Expenses
For annual accounts to be complete and informative, all cash flows must be recorded — regardless of whether they are large or small. Here is an overview of the most common items for Swiss associations:
| Category | Typical income | Typical expenses |
|---|---|---|
| Members | Annual fees, admission fees | Member administration, communications |
| Events | Admission, ticket sales, catering | Venue rental, technology, catering, advertising |
| Donations & Contributions | Cash donations, gifts in kind, legacies | Thank-you letters, donation receipts |
| Sponsorship | Cash sponsorship, services from companies | Counter-performances (logo on jerseys, advertising space) |
| Subsidies | Municipal contributions, cantonal support | Usage reports, accounts |
| Lottery & Tombola | Ticket sales, game proceeds | Prizes, lottery fees |
| Operations | Rental income (e.g. club room), interest income | Insurance, federation fees, materials, IT |
03The Treasurer's Year: Tasks from January to December
The treasurer is the backbone of every association. They are responsible for financial transparency — to the board, the members, and where required, the authorities. These tasks typically arise during the course of an association year:
At the start of the year, membership fees for the new year are collected. Create a QR invoice for each member and send it by email or post. With einzly, this takes minutes — even for 100+ members at a time.
Every payment — whether a membership fee, incoming donation or materials invoice — is recorded promptly and assigned to the correct category. Photograph and upload receipts, done. No paper pile, no manual data entry.
Before an event takes place, a budget should be in place: expected income (tickets, catering, sponsors) vs. planned expenses (venue, technology, personnel). This helps identify bottlenecks early.
After each event comes the post-calculation: income and expenses are compared with the event budget. Did the event make a profit or a loss? This information is valuable for annual planning.
At the end of the year, all outstanding receipts are completed, bank accounts reconciled and the income-expenditure statement prepared. In einzly, one click is enough — the system creates the completed annual accounts as a PDF.
The annual accounts are presented to members at the general assembly. The members approve them — thereby granting the treasurer a discharge (décharge). Only then is the treasurer released from responsibility for the past year.
04Annual Accounts for the General Assembly
The annual accounts are the treasurer's most important document. They show members how the association is doing financially — what income there was, what money was spent on, and whether the association achieved a surplus or a deficit.
What belongs in the annual accounts?
- Income-expenditure statement: All income and expenses broken down by category, plus the annual result (surplus or deficit)
- Cash balance: How much cash does the association hold at year end?
- Bank balances: Account balance of all association accounts as at 31 December
- Association assets: Sum of cash + bank balances + securities + other assets
- Year-on-year comparison: Current figures compared to the previous year — shows trends and variances
- Auditor's report: Confirmation from the auditor that the accounts are correct (where an auditor is required)
When does an association need an auditor?
| Association size | Audit requirement |
|---|---|
| Small association (under CHF 500,000 revenue, under 10 full-time positions) | No obligation — but recommended, e.g. two cash auditors from among the membership |
| Medium association (two of three: balance sheet over CHF 10m, revenue over CHF 20m, over 50 full-time positions) | Limited audit by licensed auditor |
| Large association (two of three: balance sheet over CHF 20m, revenue over CHF 40m, over 250 full-time positions) | Ordinary audit by licensed audit firm |
05VAT for Associations: When Does Your Association Become Taxable?
Many association treasurers believe associations are automatically exempt from VAT. That is not entirely correct. The basic rule is: anyone generating taxable annual revenue of over CHF 100,000 in Switzerland is liable for VAT — regardless of legal form. Associations are no exception.
| Type of income | VAT-liable? | Reason |
|---|---|---|
| Membership fees | No (Art. 21 para. 2 no. 13 MWSTG) | Association fees are exempt from VAT provided no specific counter-performance is provided |
| Donations | No | Voluntary contributions without counter-performance are not considered remuneration |
| Subsidies | No (generally) | Public grants are generally not VAT-liable |
| Admission fees (events, concerts, sport) | Yes — but exempt (Art. 21) | Cultural and sporting events of non-profit associations are exempt |
| Catering / food & beverage sales | Yes — taxable (7.7%) | Sale of food and beverages for consideration is taxable |
| Sponsorship (counter-performances such as advertising space) | Yes — taxable | Advertising services to sponsors are taxable revenues |
| Rental of association rooms | No — exempt (Art. 21) | Rental of real estate is exempt from VAT |
06Membership Fees: Billing and Debt Collection
Membership fees are the most important and reliable source of income for most associations. Yet this is often where things go wrong: fees are sent out late, incoming payments are not systematically monitored, reminders are written manually. This costs the treasurer valuable time.
- Update member list: Before sending, ensure all member data (name, address, email) is current. Add new members, remove resigned ones.
- Create QR invoices: Create an individual QR invoice for each member with the annual fee — including the association's IBAN and reference number. This allows incoming payments to be assigned automatically.
- Send by email or post: Sending QR invoices by email saves postage and is faster. Many members now prefer digital invoices.
- Monitor incoming payments: Regularly reconcile the bank statement with open invoices. In einzly this is done via bank reconciliation (camt.053): upload the file from e-banking, einzly automatically matches payments to invoices.
- Debt collection: Anyone who has not paid after the payment deadline (usually 30 days) receives a friendly payment reminder. If still unpaid: second reminder with notice of cancellation. Only then, according to the statutes, does suspension or exclusion follow.
07Association Accounting with einzly: What the Treasurer Can Do
| Task | How einzly does it |
|---|---|
| Invoice membership fees | Create QR invoices in seconds, individually or for all members at once — send directly by email |
| Record expenses | Photograph or upload receipt — AI automatically recognises supplier, amount, date and category |
| Bank reconciliation | Upload camt.053 file from e-banking — einzly automatically recognises incoming payments and marks invoices as paid |
| Recurring costs | Enter hall rental, federation fees, insurance once — einzly books automatically monthly, quarterly or annually |
| Annual accounts | Export as PDF with one click — income and expenses by category, annual result, ready for the general assembly |
| Invite auditor/trustee | Invite by email — free read-only access to all data, without sharing passwords |
| Debt collection | Monitor open invoices, send payment reminders with a single click |
| VAT accounting | If VAT-liable: einzly calculates VAT automatically and creates the statement for the ESTV |