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Legal entities | Accrual-based customer ledger | Double-entry accounting | VAT
Switzerland
Double-Entry Accounting with vat/sales tax
Business
Banana Accounting Plus template for managing revenue-based accounting of an SA or Sagl company, subject to VAT. The customer/supplier ledger is already set up with the corresponding totals grouped in the Balance Sheet. Includes the VAT Codes table with the Swiss rates in effect from 01.01.2024. With the specific Extension available in the Advanced plan, you can generate the VAT return sample and the XML file to upload VAT data to the FTA portal. Open the template from our WebApp or from the program and save the file to your computer.
Abrir na Banana WebApp
Abra a Banana Accounting Plus no seu navegador sem qualquer instalação. Personalize o modelo, introduza as transacções e guarde o ficheiro no seu computador.
Open template in WebAppTemplate documentation
Ideal template for managing the accounting of an SA or SAGL with VAT and an annual turnover equal to or greater than CHF 500,000. The chart of accounts is structured according to the SME scheme and includes the customer/supplier ledger, suitable for revenue-based accounting.
- In the Accounts table, at the end of the chart of accounts, you will find the customer and supplier ledger set up with accounts linked respectively to assets and liabilities; therefore, the balances will appear in the Balance Sheet.
- All customer and supplier invoices are recorded at the time of issue and receipt.
Create your file
- Open the template with the Banana Accounting Plus WebApp
- With the File > File and accounting properties command, set the period, your company name, and base currency (you can do budgeting and accounting in any currency you like).
- With the File > Save As command, save the file. It’s helpful to include the company name and year in the file name. For example, "Rossi-SA-20xx.ac2".
WARNING: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.
To reopen the saved file, click on File > Open.
With this template you can:
- Create invoices with VAT to send to customers by using the Debit column for the customer account and the Credit column for the revenue account. This way, the invoice is already booked and integrated into your accounting file.
- Record received invoices from suppliers, also using QR code reading, and create payment orders (pain.001). Pain.001 files are XML messages that contain payment details and can be sent to financial institutions that support this format. More info at pain.001 payment orders (available only with Advanced plan – Dev version).
- Import all transactions from bank and postal statements or credit cards using Rules for fully automated entries (only with Advanced plan).
- Manage cost centers or Segments to monitor branches, departments, or profitability of products and services.
- Create budgets and financial forecasts to monitor liquidity and ensure you can meet future commitments; forecast revenues and expenses, and evaluate profitability scenarios for your company.
- Manage VAT according to the latest Swiss regulations.
- Print all the reports you need: Balance Sheets, Journal, Account cards, Open invoices, and much more.
For VAT management with the new rates, you’ll find detailed information on the following web pages: VAT management
Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the sample or XML VAT return, using the new Rules, Filter, and Temporary Sort features. See all the features of the Advanced plan.
Other Resources
Template preview
Company XXX
Accounting 2024
Basic Currency: CHF
Double-entry with VAT/Sales tax
| Group | Account | Description | Sum In | Gr1 |
|---|---|---|---|---|
| BALANCE SHEET | ||||
| ASSETS | ||||
| 1000 | Cash on hand | 100 | ||
| 1020 | Bank account | 100 | ||
| 100 | Cash and cash equivalents | 10 | 1 | |
| 1060 | Bonds and stocks | 106 | ||
| 106 | Short-term Assets listed in Stock Exchange | 10 | ||
| 1090 | Internal transfers | 109 | ||
| 1091 | Transfer account for salaries | 109 | ||
| 1099 | Amounts to be clarified | 109 | ||
| 109 | Transfer accounts | 10 | ||
| 1100 | Due from Clients or Debitors | 110 | ||
| 1109 | Provision for Doubtful Debts | 110 | ||
| 110A | Clients or Debtors | 110 | ||
| 110 | Accounts receivable | 10 | ||
| 1140 | Advances and loans | 114 | ||
| 1176 | Withholding tax | 114 | ||
| 1180 | Receivables from social insurances and social security institutions | 114 | ||
| 1188 | Source tax | 114 | ||
| 1190 | Various short-term receivables | 114 | ||
| 1199 | Securities | 114 | ||
| 114 | Other short-term receivables | 10 | ||
| 1200 | Goods for resale | 120 | ||
| 1210 | Raw materials | 120 | ||
| 1220 | Auxiliary material | 120 | ||
| 1230 | Consumables | 120 | ||
| 1260 | Finished products | 120 | ||
| 1270 | In-process products | 120 | ||
| 1280 | Non-invoiced services | 120 | ||
| 120 | Inventories | 10 | 1 | |
| 1300 | Prepaid expenses | 130 | ||
| 1301 | Accrued income | 130 | ||
| 130 | Prepaid Expenses | 10 | 1 | |
| 10 | Current assets | 1 | 1 | |
| 1400 | Bonds and stocks | 140 | ||
| 1440 | Loans | 140 | ||
| 1460 | Loan to share-holder | 140 | ||
| 140 | Financial assets | 14 | ||
| 1480 | Investments | 148 | ||
| 148 | Investments | 14 | ||
| 1500 | Machinery | 150 | ||
| 1510 | Office furniture and equipment | 150 | ||
| 1520 | Office machinery, information and communication technology | 150 | ||
| 1530 | Motor vehicles | 150 | ||
| 1540 | Tools and equipment | 150 | ||
| 150 | Tangible assets | 14 | ||
| 1600 | Commercial buildings | 160 | ||
| 160 | Tangible fixed asset management | 14 | ||
| 1700 | Patents, know-how, licences, rights and development | 170 | ||
| 1710 | Brands | 170 | ||
| 1712 | Models | 170 | ||
| 1770 | Goodwill | 170 | ||
| 170 | Intangible fixed assets | 14 | ||
| 1850 | Share capital, rights not paid or non-paid Foundation capital | 180 | ||
| 180 | Capital or non-paid Foundation capital | 14 | ||
| 14 | Fixed Assets | 1 | ||
| 1 | Total Assets | 00 | ||
| LIABILITIES | ||||
| 2000 | Suppliers or creditors | 200 | ||
| 2030 | Deposits received | 200 | ||
| 200A | Suppliers or creditors | 200 | ||
| 200 | Suppliers or creditors | 20 | 1 | |
| 2100 | Due to banks short/term | 210 | ||
| 2120 | Financial leasing commitments | 210 | ||
| 2140 | Other onerous debts | 210 | ||
| 210 | Short-term onorous debts | 20 | ||
| 2200 | VAT Due | 220 | ||
| 2201 | VAT according to VAT report | 220 | ||
| 2206 | Withholding tax | 220 | ||
| 2208 | Direct taxes | 220 | ||
| 2210 | Other short-term debts | 220 | ||
| 2260 | Due to share-holder | 220 | ||
| 2261 | Dividends | 220 | ||
| 2270 | Social insurances and social security institutions | 220 | ||
| 2279 | Source tax | 220 | ||
| 220 | Other short-term debts | 20 | ||
| 2300 | Accrued expenses | 230 | ||
| 2301 | Next year's revenues collected | 230 | ||
| 2330 | Short-term provisions | 230 | ||
| 230 | Accruals and deferred income | 20 | ||
| 20 | Short-term third party capital | 2A | ||
| 2400 | Due to banks | 240 | ||
| 2420 | Financial leasing commitments | 240 | ||
| 2430 | Debenture loans | 240 | ||
| 2450 | Loans | 240 | ||
| 2451 | Mortgage | 240 | ||
| 240 | Long-term onorous debts | 24 | ||
| 2500 | Other long-term debts (non-onorous) | 250 | ||
| 250 | Other long-term debts | 24 | ||
| 2600 | Provisions | 260 | ||
| 260 | Provisions and similar statutory posts | 24 | ||
| 24 | Long-term third party capital | 2A | ||
| 2A | Third party capital | 2 | ||
| 2800 | Share capital, rights, foundation capital | 280 | ||
| 280 | Capital or capital of the foundation | 28 | ||
| 2900 | Legal reserves | 290 | ||
| 2940 | Revaluation reserves | 290 | ||
| 290 | Legal reserves | 28 | ||
| 2950 | Legal reserve from profit | 295 | ||
| 295 | Legal reserve from profit | 28 | ||
| 2960 | Optional reserves from profit | 296 | ||
| 296 | Optional reserves from profit | 28 | ||
| 2970 | Profit / Loss carried forward | 297 | ||
| 29A | Profit / Loss for the year | 297 | ||
| 297 | Profit / Loss from Balance Sheet | 28 | ||
| 2980 | Treasury stock, shares, rights of investment (negative) | 298 | ||
| 298 | Treasury stock, shares, rights of investment (negative) | 28 | ||
| 28 | Equity | 2 | ||
| 2 | Total liabilities | 00 | 1 | |
| PROFIT & LOSS STATEMENT | ||||
| 3000 | Earnings from own products | 30 | ||
| 3200 | Earnings from resale | 30 | ||
| 3400 | Earnings from services rendered | 30 | ||
| 3600 | Other revenues and services | 30 | ||
| 3710 | Own consumption | 30 | ||
| 3800 | Decrease in revenues | 30 | ||
| 3805 | Losses on accounts receivable, credit variation | 30 | ||
| 3809 | VAT flat tax rate | 30 | ||
| 30 | Net revenues from supplies and services | 3 | ||
| 3900 | Change in inventories of in-process products | 39 | ||
| 3901 | Change in inventories of finished products | 39 | ||
| 3940 | Non-invoiced services variations | 39 | ||
| 39 | Change in inventories and Non-invoiced services | 3 | ||
| 3 | Revenues from supplies and services | E1 | ||
| 4000 | Raw materials | 4 | ||
| 4200 | Expenses for goods for resale | 4 | ||
| 4400 | Third party expenses | 4 | ||
| 4500 | Energy consumption for production | 4 | ||
| 4900 | Reduction of costs | 4 | ||
| 4 | Costs for material, goods, services and energy | E1 | ||
| E1 | Gross operating result after deducting costs for materials and goods | E2 | ||
| 5000 | Salaries | 5 | ||
| 5700 | Contribution to old age insurance and unemployment | 5 | ||
| 5710 | Family equalization fund | 5 | ||
| 5720 | Contribution to pension funds | 5 | ||
| 5730 | Contribution to accident insurance | 5 | ||
| 5740 | Contribution to voluntary daily benefits insurance | 5 | ||
| 5790 | Source tax | 5 | ||
| 5800 | Other personnel expenses | 5 | ||
| 5810 | Training of personnel | 5 | ||
| 5820 | Travel and entertainment expenses effective | 5 | ||
| 5830 | Travel and entertainment expense allowance | 5 | ||
| 5900 | Temporary staff | 5 | ||
| 5 | Personnel expenses | E2 | ||
| E2 | Gross operating result after deducting personnel expenses | E3 | ||
| 6000 | Rental | 60 | ||
| 6040 | Cleaning of facilities | 60 | ||
| 60 | Rental | 6 | ||
| 6100 | Maintenance, repairs and replacement of tangible assets | 61 | ||
| 6105 | Leasing costs tangible assets | 61 | ||
| 61 | Maintenance, repairs and replacement of tangible assets | 6 | ||
| 6200 | Repairs | 62 | ||
| 6210 | Fuel | 62 | ||
| 6220 | Car insurance | 62 | ||
| 6260 | Car leasing and rental | 62 | ||
| 6270 | Car costs - private part | 62 | ||
| 6282 | Transportation expenses | 62 | ||
| 62 | Vehicle and transportation expenses | 6 | ||
| 6300 | Insurance for damage of items | 63 | ||
| 63 | Insurance for damage of items | 6 | ||
| 6402 | Electricity | 64 | ||
| 6410 | Heating expenses | 64 | ||
| 6430 | Water | 64 | ||
| 6460 | Garbage | 64 | ||
| 64 | Energy and disposal costs | 6 | ||
| 6500 | Office supplies | 65 | ||
| 6503 | Technical magazines, newspapers, periodicals | 65 | ||
| 6510 | Telephone / internet | 65 | ||
| 6511 | Hosting at third-party | 65 | ||
| 6513 | Postal charges | 65 | ||
| 6570 | IT charges including leasing | 65 | ||
| 6580 | Licenses and updates | 65 | ||
| 6583 | Consumables | 65 | ||
| 65 | Administrative and IT costs | 6 | ||
| 6600 | Advertising | 66 | ||
| 6642 | Gifts to customers | 66 | ||
| 66 | Advertising | 6 | ||
| 6700 | Various costs for the financial year | 67 | ||
| 67 | Various costs for the financial year | 6 | ||
| 6 | Other operating expenses, depreciation, value adjustments and financial results | E3 | ||
| E3 | Operating result before depreciation and value adjustments, financial results and taxes (EBITDA) | E4 | ||
| 6800 | Depreciation and value adjustments of fixed assets | 68 | ||
| 68 | Depreciation and value adjustments of fixed assets | E4 | ||
| E4 | Operating result before financial results and taxes (EBIT) | E5 | ||
| 6900 | Costs for bank interest | 69 | ||
| 6940 | Bank costs | 69 | ||
| 6950 | Financial revenue | 69 | ||
| 69 | Financial costs and revenue | E5 | ||
| E5 | Operating result before taxes (EBT) | E6 | ||
| 7000 | Non-operating revenue | 7 | ||
| 7010 | Non-operating costs | 7 | ||
| 7500 | Corporate real estate revenues | 7 | ||
| 7510 | Corporate real estate costs | 7 | ||
| 7 | Non-operating items | E6 | ||
| 8000 | Extraneous costs | 8 | ||
| 8100 | Extraneous revenue | 8 | ||
| 8500 | Extraordinary, unique costs or costs relating to other accounting periods | 8 | ||
| 8510 | Extraordinary, unique revenue or revenue relating to other accounting periods | 8 | ||
| 8 | Results of extraneous, extraordinary or unique character, or for other accounting periods | E6 | ||
| E6 | Profit or loss before taxes | E7 | ||
| 8900 | Direct taxes | 89 | ||
| 89 | Direct taxes | E7 | ||
| E7 | Annual profit or loss | 29A | ||
| 00 | Difference should be = 0 (blank cell) | |||
| CLIENTS/DEBTORS | ||||
| 110001 | Company 1 | DEB1 | ||
| 110002 | Company 2 | DEB1 | ||
| 110003 | Company 3 | DEB1 | ||
| DEB1 | Total Clients/Debtors | 110A | ||
| SUPPLIERS/CREDITORS | ||||
| 200001 | Company 1 | CRE1 | ||
| 200002 | Company 2 | CRE1 | ||
| 200003 | Company 3 | CRE1 | ||
| CRE1 | Total suppliers/Creditors | 200A | ||
| COST CENTERS | ||||
| .PAC | Packaging A | INV | ||
| .RM | Raw materials A | INV | ||
| .AM | Auxiliairy materials A | INV | ||
| INV | Total inventories | |||
| ,MAN1 | Maintenance 1 | MAN | ||
| ,MAN2 | Maintenance 2 | MAN | ||
| ,MAN3 | Maintenance 3 | MAN | ||
| MAN | Total maintenance | |||
| ;PB1 | Publicity 1 | PU | ||
| ;PB2 | Publicity 2 | PU | ||
| PU | Total publicity | |||
| 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 | ||