Annual accounts: 10 years, signed (paper or QES)

Scope: what exactly applies

This is where the only genuine exception to «digital is enough» sits. For all other documents electronic retention is permitted; the annual and audit report additionally require a signature. There are two ways to satisfy that: a printed copy signed by hand — or a qualified electronic signature, which is legally equivalent to a handwritten one. A printout that was signed and then scanned is neither: the scan is a copy, not a signed copy. Anyone who wants to work paperless therefore needs the QES; anyone without it keeps precisely this one document physically.

When does the period start? An example

A document from March 2026 belongs to the 2026 financial year and remains subject to retention until the end of 2036 — the period runs from the end of the financial year, not from the document date.

In practice with bexio

The annual accounts arise in bexio from the closing and can be exported as a PDF. The signed copy comes afterwards — by printing and signing, or through a qualified electronic signature. Put it back into bexio so that it belongs to the financial year; quintio then continuously mirrors it into your own Google Drive.

Related retention periods

• Invoices 10 years — insofar as they substantiate an entry
• Records after liquidation 10 years from the company’s deregistration
• Contracts 10 years — insofar as they substantiate an entry
• VAT-relevant documents until the absolute limitation of the tax claim
• To the retention period calculator
• Retention obligation in Switzerland: who, what, how long

Frequently asked questions (FAQ)

Do the annual accounts really have to be kept signed?

Yes. Art. 958f para. 2 CO requires a signed copy of the annual and audit report — on paper or electronically with a qualified electronic signature.

Is a scan of the signed printout enough?

No. The scan is a copy. What is required is a signed copy: either the paper or a qualified electronic signature.

Does this apply if we have no auditor?

The annual report must be kept signed either way. An audit report only exists for companies subject to a statutory audit.