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Tutorial Invoices Double-entry Accounting With VAT
Switzerland
Double-Entry Accounting with vat/sales tax
Education
Transaction examples for printing invoices in a Double-entry accounting
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 tutorial in WebAppTemplate documentation
For information on printing invoices, please refer to the page: Create invoices
Viewing and editing invoices in the example
- Download and install the Banana Accounting Plus software
- Download the example file and open it with Banana Accounting Plus
- In the Transactions table there are the rows that compose the invoices
- Select from the menu Report → Customers → Print invoices, click on OK to preview the documents
- To try out the different print layouts available, check the Invoice layout page
-
To customise invoices, consult Advanced input- Type colum
Template preview
Invoices 2022
Basic Currency: CHF
Double-entry with VAT/Sales tax
| Group | Account | Description | Sum In |
|---|---|---|---|
| BALANCE SHEET | |||
| Assets | |||
| 1020 | Bank account | 1 | |
| 10 | Customers' register | 1 | |
| 1 | Total assets | 00 | |
| Liabilities | |||
| 2200 | VAT Due | 2 | |
| 2201 | VAT according to VAT report | 2 | |
| 297 | Profit for the period | 2 | |
| 2 | Total Liabilities | 00 | |
| PROFIT & LOSS STATEMENT | |||
| Revenue & Expenses | |||
| 3000 | Sales Revenue Product A | 4 | |
| 3001 | Sales Revenue Product B | 4 | |
| 3002 | Other sales revenue | 4 | |
| 3400 | Revenue from services | 4 | |
| 3800 | Discounts | 4 | |
| 4 | Total Revenue & Expenses | 02 | |
| 02 | Profit/Loss for Profit & Loss Statement | 297 | |
| 00 | Difference should be = 0 (blank cell) | ||
| Customers' Register | |||
| 1100 | Customer A | DEB | |
| 1101 | Customer B | DEB | |
| 1102 | Customer C | DEB | |
| 1103 | Customer D | DEB | |
| 1104 | Customer E | DEB | |
| DEB | Total | 10 |
| VAT Code | Description | %VAT |
|---|---|---|
| Explanations | ||
| V = Sales (200) | ||
| VS = Discount sales and services (235) | ||
| B = Acquisition tax (380) | ||
| 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-2018.20211210 | ||
| Last update: 10.12.2021 | ||
| 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 |
| V80 | Sales and services 8.0% | 8.00 |
| V77-B | Sales and services 7.7% (chosen) | 7.70 |
| V80-B | Sales and services 8.0% (chosen) | 8.00 |
| V25-N | Sales and services 2.5% 2018 | 2.50 |
| V25 | Sales and services 2.5% 2017 | 2.50 |
| 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 |
| VS80 | Discount Sales and services 8.0% | 8.00 |
| VS25-N | Discount Sales and services 2.5% 2018 | 2.50 |
| VS25 | Discount Sales and services 2.5% 2017 | 2.50 |
| 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 2017 | |
| F2 | 2. Flat tax rate 2017 | |
| FS1 | Discount Sales and services 1. Flat tax rate 2017 | |
| FS2 | Discount Sales and services 2. Flat tax rate 2017 | |
| 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 (321-331) | ||
| B77 | Acquisition tax 7.7% (With VAT/Sales tax) | 7.70 |
| B80 | Acquisition tax 8% (With VAT/Sales tax) | 8.00 |
| B77-1 | Acquisition tax 7.7% (Without VAT/Sales tax) | 7.70 |
| B80-1 | Acquisition tax 8% (Without VAT/Sales tax) | 8.00 |
| B77-2 | Acquisition tax 7.7% (VAT/Sales tax amount) | 7.70 |
| B80-2 | Acquisition tax 8% (VAT/Sales tax amount) | 8.00 |
| Total Tax on purchases (380-381) | ||
| 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 |
| M80 | Purchase of material and services 8.0% (With VAT/Sales tax) | 8.00 |
| M77-1 | Purchase of material and services 7.7% (Without VAT/Sales tax) | 7.70 |
| M80-1 | Purchase of material and services 8.0% (Without VAT/Sales tax) | 8.00 |
| M77-2 | Purchase of material and services 7.7% (VAT/Sales tax amount) | 7.70 |
| M80-2 | Purchase of material and services 8.0% (VAT/Sales tax amount) | 8.00 |
| M25 | Purchase of material and services 2.5% | 2.50 |
| 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 |
| I77-2 | Investment and operating expenses 7.7% (VAT/Sales tax amount) | 7.70 |
| I80 | Investment and operating expenses 8.0% | 8.00 |
| I25 | Investment and operating expenses 2.5% | 2.50 |
| 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 |
| K80-A | Subsequent adjustment of prior tax 8 % (410) | 8.00 |
| K77-B | Corrections of prior tax 7.7% (415) | 7.70 |
| K80-B | Corrections of prior tax 8% (415) | 8.00 |
| K77-C | Reductions of the deduction of prior tax 7.7% (420) | 7.70 |
| K80-C | Reductions of the deduction of prior tax 8% (420) | 8.00 |
| 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 |