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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.

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Template 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.

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With this template you can:

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

Table: Accounts
Group 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    
         
Table: VAT codes
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  
     

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