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Non-profit organisations with VAT | Double-entry accounting
Template for managing the accounting of a non-profit organisation with a VAT number. Everything is already set up to work quickly and easily. Member management is automated for sending subscription fees and donation certificates. For VAT, there is an extension available that allows you to electronically submit data to the FTA in no time. With the budgeting function, you can constantly check whether the accounts align with what was planned and approved by the members. Open the template from our WebApp or from the program and save the file to your computer.
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Chart of accounts structured with groups and subgroups. Swiss VAT codes are already set up to automatically generate a sample VAT return and the XML file for electronic submission of VAT data on the FTA’s online platform (available only with the Advanced plan). Member and project management using cost centers.
The chart of accounts has a stepped format that allows you to see the composition of the operating result even at intermediate stages.
- You can customize the accounts to suit your specific needs.
- By setting up the member list, you can issue invoices for subscription fees, with the advantage of having them automatically recorded in the accounting.
- The VAT Codes table is updated with the new 2024 VAT rates.
- To speed up data entry, you can import banking transactions using Rules: for each imported transaction, enter a keyword (Rule) to automatically complete the other elements of the transaction (counter account, VAT code, cost center...); in future imports, the program will automatically complete the transaction every time it finds that keyword, significantly reducing workload and minimizing errors.
Many automation features, such as importing banking data using Rules, the sample VAT Form with the new 2024 rates, the XML file for electronic VAT submission, filters, and many others, are included exclusively in the Banana Accounting Plus Advanced plan.
Create your file
- Open the template with the Banana Accounting Plus WebApp
- Use the File > File Properties command to set the period, your organisation’s name, and base currency (you can do budgeting and accounting in any currency you choose).
- Use the File > Save As command to save the file. It is useful to include the organisation name and year in the filename. For example: "Association...-20xx.ac2".
WARNING: if you close the browser without saving, you will lose any data entered. Always save the file to your computer.
In our Documentation you’ll find all the information and insights to manage your accounting effectively:
Template preview
Non Profit Organization XX
Accounting 2024
Basic Currency: CHF
Double-entry with VAT/Sales tax
Group | Account | Description | Sum In | Gr1 |
---|---|---|---|---|
BALANCE SHEET | ||||
ASSETS | ||||
1000 | Cash on hand | 10 | ||
1010 | Post office current account | 10 | ||
1020 | Bank account | 10 | ||
1090 | Internal transfers | 10 | ||
1099 | Amounts to be clarified | 10 | ||
1100 | Due from Clients or Debtors | 10 | ||
1176 | Witholding tax | 10 | ||
1191 | Securities | 10 | ||
1300 | Prepaid expenses | 10 | ||
10 | Current assets | 1 | ||
1500 | Machinery | 14 | ||
1540 | Tools and equipment | 14 | ||
14 | Fixed Assets | 1 | ||
1 | TOTAL ASSETS | 00 | 1 | |
LIABILITIES | ||||
2000 | Suppliers or Creditors | 20 | ||
2100 | Due to banks short-term | 20 | ||
2170 | Due to employees and social security institutions | 20 | ||
2200 | Vat Due | 20 | ||
2201 | VAT according to VAT report | 20 | ||
2300 | Transitory liabilities | 20 | ||
20 | Short-term third party capital | 2 | ||
2400 | Due to banks | 24 | ||
2500 | Other long-term debts (non-onorous) | 24 | ||
2600 | Provisions | 24 | ||
24 | Long-term third party capital | 2 | ||
2800 | Share capital | 28 | ||
2970 | Profit (Loss) carried forward | 28 | ||
297 | Profit/Loss for the period | 28 | 1 | |
28 | Equity | 2 | ||
2 | TOTAL LIABILITIES | 00 | 1 | |
PROFIT & LOSS STATEMENT | ||||
REVENUE | ||||
3200 | Membership fees | 3 | ||
3400 | Other revenue | 3 | ||
3600 | Donations | 3 | ||
3710 | Own consumption | 3 | ||
3809 | VAT flat tax rate | 3 | ||
3 | TOTAL REVENUE | 02 | 1 | |
EXPENSES | ||||
4200 | Purchase goods for resale | 4 | ||
5820 | Travel and entertainment expenses effective | 4 | ||
5830 | Travel and entertainment expense allowance | 4 | ||
6000 | Rent | 4 | ||
6040 | Cleaning of facilities | 4 | ||
6200 | Car expenses | 4 | ||
6280 | Transportation expenses | 4 | ||
6300 | Elementary insurance or Damage by natural forces | 4 | ||
6400 | Energy and disposal costs | 4 | ||
6500 | Office Supplies | 4 | ||
6503 | Technical magazines, newspapers, periodicals | 4 | ||
6510 | Phone | 4 | ||
6513 | Postage | 4 | ||
6574 | Small investments immediately expensed | 4 | ||
6580 | Licenses and updates | 4 | ||
6583 | Consumables | 4 | ||
6610 | Publicity and advertizing | 4 | ||
6800 | Depreciation and value adjustments of fixed assets | 4 | ||
6900 | Financial costs | 4 | ||
6950 | Financial revenue | 4 | ||
8900 | Income Tax | 4 | ||
4 | TOTAL EXPENSES | 02 | 1 | |
02 | Profit/Loss for Profit & Loss Statement | 297 | 1 | |
00 | Difference should be = 0 (blank cell) | |||
COST CENTERS | ||||
;PRO1 | Project 1 | P | ||
;PRO2 | Project 2 | P | ||
P | Total projects |
VAT Code | Description | %VAT |
---|---|---|
Explanations | ||
V = Sales (200) | ||
VS = Discount sales and services (235) | ||
B = Acquisition tax (38x) | ||
M = Expenses for material and services (400) | ||
I = Investments and other operating expenses (405) | ||
K = Corrections (410, 415, 420) | ||
Z = Not considered (910) | ||
VAT codes information (do not modify) | ||
id=vatcodes-che-2024.20230614 | ||
Last update: 14.06.2023 | ||
VAT Due | ||
V0 | Exempt services (220) | |
V0-E | Export services abroad (221) | |
V0-T | Transfers in the reporting procedure (225) | |
V0-N | Non-taxable services (230) | |
Decrease of income from services, see discounts | ||
V0-D | Various (280) | |
V77 | Sales and services 7.7% | 7.70 |
V81 | Sales and services 8.1% | 8.10 |
V77-B | Sales and services 7.7% (chosen) | 7.70 |
V81-B | Sales and services 8.1% (chosen) | 8.10 |
V25-N | Sales and services 2.5% | 2.50 |
V26 | Sales and services 2.6% | 2.60 |
V37 | Sales and services 3.7% | 3.70 |
V38 | Sales and services 3.8% | 3.80 |
VS77 | Discount Sales and services 7.7% | 7.70 |
VS81 | Discount Sales and services 8.1% | 8.10 |
VS25-N | Discount Sales and services 2.5% | 2.50 |
VS26 | Discount Sales and services 2.6% | 2.60 |
VS37 | Discount Sales and services 3.7% | 3.70 |
VS38 | Discount Sales and services 3.8% | 3.80 |
Taxable turnover (299) | ||
F1 | 1. Flat tax rate 2024 | |
F2 | 2. Flat tax rate 2024 | |
FS1 | Discount Sales and services 1. Flat tax rate 2024 | |
FS2 | Discount Sales and services 2. Flat tax rate 2024 | |
F3 | 1. Flat tax rate 2018 | |
F4 | 2. Flat tax rate 2018 | |
FS3 | Discount Sales and services 1. Flat tax rate 2018 | |
FS4 | Discount Sales and services 2. Flat tax rate 2018 | |
Total Flat tax rate (322-333) | ||
B77 | Acquisition tax 7.7% (With VAT/Sales tax) | 7.70 |
B77-1 | Acquisition tax 7.7% (Without VAT/Sales tax) | 7.70 |
B77-2 | Acquisition tax 7.7% (VAT/Sales tax amount) | 7.70 |
B81 | Acquisition tax 8.1% (With VAT/Sales tax) | 8.10 |
B81-1 | Acquisition tax 8.1% (Without VAT/Sales tax) | 8.10 |
B81-2 | Acquisition tax 8.1% (VAT/Sales tax amount) | 8.10 |
Total Tax on purchases (382-383) | ||
Total VAT Due (399) | ||
Recoverable VAT | ||
M0 | Exempt material- and service expenses | |
I0 | Exempt investment and operating expenses | |
M77 | Purchase of material and services 7.7% (With VAT/Sales tax) | 7.70 |
M77-1 | Purchase of material and services 7.7% (Without VAT/Sales tax) | 7.70 |
M77-2 | Purchase of material and services 7.7% (VAT/Sales tax amount) | 7.70 |
M81 | Purchase of material and services 8.1% (With VAT/Sales tax) | 8.10 |
M81-1 | Purchase of material and services 8.1% (Without VAT/Sales tax) | 8.10 |
M81-2 | Purchase of material and services 8.1% (VAT/Sales tax amount) | 8.10 |
M25 | Purchase of material and services 2.5% | 2.50 |
M26 | Purchase of material and services 2.6% | 2.60 |
M37 | Purchase of material and services 3.7% | 3.70 |
M38 | Purchase of material and services 3.8% | 3.80 |
Investment and operating expenses | ||
I77 | Investment and operating expenses 7.7% | 7.70 |
I77-1 | Investment and operating expenses 7.7% (Without VAT/Sales tax) | 7.70 |
I77-2 | Investment and operating expenses 7.7% (VAT/Sales tax amount) | 7.70 |
I81 | Investment and operating expenses 8.1% | 8.10 |
I81-1 | Investment and operating expenses 8.1% (Without VAT/Sales tax) | 8.10 |
I81-2 | Investment and operating expenses 8.1% (VAT/Sales tax amount) | 8.10 |
I25 | Investment and operating expenses 2.5% | 2.50 |
I26 | Investment and operating expenses 2.6% | 2.60 |
I37 | Investment and operating expenses 3.7% | 3.70 |
I38 | Investment and operating expenses 3.8% | 3.80 |
Corrections and adjustments | ||
K77-A | Subsequent adjustment of prior tax 7.7% (410) | 7.70 |
K81-A | Subsequent adjustment of prior tax 8.1 % (410) | 8.10 |
K77-B | Corrections of prior tax 7.7% (415) | 7.70 |
K81-B | Corrections of prior tax 8.1% (415) | 8.10 |
K77-C | Reductions of the deduction of prior tax 7.7% (420) | 7.70 |
K81-C | Reductions of the deduction of prior tax 8.1% (420) | 8.10 |
F1050 | Tax computation according to form Nr. 1050 | |
F1055 | Tax computation according to form Nr. 1055 | |
Total Recoverable VAT (479) | ||
Total VAT payable (500) or VAT credit (510) | ||
Other financial flows | ||
Z0-A | Subsidies, tourist taxes collected by the tourism offices, contributions to the institutions responsible for the elimination of waste and for the supply of water (let. a - c) | |
Z0 | Gifts, dividends, compensation for damages etc. | |
Not considered | ||
Final total for control | ||