For natural persons (individuals), inter alia self-employed owners of a sole proprietorship or a general partnership whose turnover does not exceed CHF 500'000, are not required to keep complete accounts and can be satisfied with simplified accounting which allows the taxpayer to correctly report his taxable profit or loss.

Note: it should be noted that the company has to keep for ten years the various reports and accounting documents related to each financial year, under certain special provisions, the storage of supporting documents may be saved in electronic or other equivalent form.