Switzerland: Templates and Extensions

Switzerland Double-Entry Accounting with vat/sales tax and foreign currencies Business

ac2 publisher

Business Accounting Templates Switzerland

The Business accounting templates have chart of accounts based on the SME system (Swiss SME chart of accounts - Sterchi, Mattle, Helbing), in compliance with the Swiss Code of Obligations (articles 957-963b CO).

They are mainly divided into:

In both categories, you can have templates for:

Cash method -based accounting – Costs and revenues are recorded at the time of payment and receipt.
Accrual method-based accounting – Costs and revenues are recorded at the time of issuing invoices to customers and receiving invoices from suppliers.

Additionally, templates are included to manage accounts in both the base currency and foreign currencies.

Work quickly with automation features

The program includes many automation features that allow you to work quickly and securely.

Reuse previously entered texts
Easily reuse previously entered content without having to retype it manually.
Retrieve data from stored transactions
You can store recurring transactions in a table and retrieve them with a click, without having to re-enter the text
Import bank, postal, and credit card data
Effortlessly integrate bank, postal, and credit card data into your accounting. Numerous import formats are available to automatically retrieve the data.
VAT calculations and summaries
Automate VAT calculations and summaries for error-free tax management.
Foreign currencies
Easily account for transactions in different currencies, including cryptocurrencies. Fixed and variable exchange rates. Automated exchange rate differences.
Balance sheets, account ledgers, journals, and other reports
Generate detailed balance sheets, account ledgers, journals, and other reports with just one click.
Cost/Profit Centers and Segments
Used to analyze and monitor the performance of different areas or divisions of a company.
Invoice creation with QR codes, reminders, quotes, and delivery notes
Create invoices in a few steps, which you can integrate into your accounting file for automatic entry. If you need to create highly detailed and extensive invoices, use the features of the Estimates and Invoices application.
File checks and security
Various control functions immediately alert you to discrepancies in opening balances, transactions, bank accounts, errors in the chart of accounts, and much more.
File conversion from one type of accounting to another
If your accounting needs change, you can always convert your data into a different type of accounting file (for example, from double-entry accounting without VAT to one with VAT).

These features are included in the Professional plan. If you're looking for even more efficiency and speed in accounting work, the Advanced plan offers innovative automations to further optimize your workflow.

Bank data import using Rules
For a complete import without the need to manually enter counterpart accounts, VAT codes, cost centers, and more.
Creation of VAT Statement facsimile, both in paper and XML format, for electronic submission to the AFC
No more manual calculations to sum the amounts for different VAT codes, as everything is automated.
Temporary filtering and sorting of rows
Quickly search for data without navigating from one row to another. You can directly correct or modify the filtered rows. Once done, by removing the filter, the data will return to its previous order.
All your accounting PDF attachments in a single file
This allows you to save and archive all documents in one file. It is highly useful and convenient, especially for audits and tax reviews.
E-banking payments
You can create payments for your suppliers within your accounting file or separately, without the need to manually prepare payment transfers.
Extensions for maximum invoice customization
Offers greater flexibility to customize the position of logos, addresses, and texts.
Balance sheet and cash flow analysis
Evaluate the financial health of your company, monitor liquidity, and identify critical areas to intervene promptly. Use these analyses to plan effective strategies that improve business performance and ensure sustainable growth.
Financial forecasts and budgeting
Anticipate the financial performance to ensure the availability of necessary liquidity, plan targeted investments, and reduce waste. Optimize revenues and ensure efficient resource management, allowing you to make informed decisions and maintain financial control over your company.

Discover of the features of the Advanced plan

Tutorial

On the Tutorial pages, you will find step-by-step instructions on how to set up the file, record transactions, create invoices, import transactions using rules, and generate the balance sheet. The explanations are accompanied by images taken from sample files in the Banana program.

You can download the tutorial file, which contains not only the chart of accounts but also opening balances and sample entries. You can, of course, customize the file by changing the opening balances and replacing the sample transactions with your own.

Revenue-based accounting tutorial for SA and Sagl | SMEs (Double-entry accounting)
Invoice tutorial - Revenue-based accounting (Double-entry accounting).

Business Templates Switzerland without VAT

Templates without VAT are ideal for managing the accounting of small businesses and professionals not subject to VAT. You work easily in tables, similar to Excel, where you can correct and edit entries. The models are based on the Swiss SME system of accounts (Sterchi, Mattle, Helbing), in compliance with the Swiss Code of Obligations (articles 957-963b CO).

VAT-free templates ready for your accounting needs

Banana Accounting Plus offers various pre-set accounting models suitable for different types of businesses and accounting skills.
If you have no accounting knowledge, you can choose the Cash Manager (Cashbook) model to manage cash inflows and outflows, or an Income/Expense template, which allows you to manage income and expenses across multiple accounts.

On the other hand, if you have accounting knowledge or work in the field, choose a double-entry accounting model tailored to your legal structure or business activity.

Easy and Quick Start

You can open the templates immediately with our WebApp by saving the file to your computer, or by downloading the program from our Download page.

Create your file:

Using the File > File Properties command, set the period, the name of your company, and the base currency (you can create the budget and accounting in any currency)
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. You can also double-click the file name on your computer.

Since the charts of accounts are already set up, you can immediately start recording transactions.

Professional Features

Once the transactions are recorded, you can generate professional reports and prints. Banana Accounting Plus offers multiple functions, from invoicing with the Swiss QR code to the automatic import of bank or postal transactions, including the counterpart.

Here are the most important features for businesses in detail:

Create and print invoices with the Swiss QR code
Import transactions from bank statements
Set up Rules to store and automate the completion of entries imported from bank statements
Manage cost centers, customisable according to your needs, to get specific details on certain accounts
Create budgets and financial forecasts
Print all the reports you need: Balance Sheets, Journals, Account Ledgers, VAT Reports, Open Invoices, and much more

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new Rules features, temporary Row Filter, and Sort. Check out all the features of the Advanced plan.

Cash Manager (free) | Self-employed professional

Description

The Banana Accounting Plus Cash Manager is a completely free application. It only takes a few simple steps to create your file.

Create your file

Open the template with Banana Accounting Plus WebApp.
Using the command File > File Properties, set the period, the name of your office, and the base currency (you can create the budget and accounting in any currency).
With the command File > Save As, save the file. It's useful to include the name of your office and the year in the file name. For example, "Rossi-20xx.ac2."

ATTENTION: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

You can then consult all the information in our Documentation, particularly on the following web pages:

isabelle.pasini Tue, 10/15/2024 - 11:51

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/cash_book/cb_professional_studio.ac2

ac2 language

Switzerland Cash Manager Business

ac2 publisher

Cash Manager (free) | Business

Description

The Banana Accounting Plus Cash Manager is a completely free application.

It is designed to manage the cash inflows and outflows of a small business. The file can also complement the main accounting file:

Record all cash transactions in the file.
At the end of each quarter (or a period of your choice), import the totals of categories and accounts into the main accounting file.

You will have the advantage of keeping all the details of cash transactions in a single file, while the main accounting file will only display the grouped totals by quarter or chosen period, streamlining the main accounting process.

Create your file

Open the template with the Banana Accounting Plus WebApp.
Using the command File > File Properties, set the period, the name of your business, and the base currency (you can create the budget and accounting in any currency).
With the command File > Save As, save the file. It’s helpful to include the business name and the year in the file name. For example, "Cassa-Rossi-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

More information is available on the following pages:

isabelle.pasini Wed, 10/16/2024 - 08:10

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/cash_book/cb_shop.ac2

ac2 language

Switzerland Cash Manager Business

ac2 publisher

Business | Income & Expense accounting

Description

The model, while having a simple and essential setup, still allows you to manage accounting professionally.

You can customize the accounts and categories at any time, adapting it to your specific needs.
The Accounts and Categories tables provide an immediate overview of the balances for each account and category, allowing you to maintain full control over your financial situation.
By setting up the customer ledger, you can issue invoices to your clients with the added benefit of having them automatically recorded in your accounting.
You can speed up the entry of transactions by importing bank data and using Rules: for each imported transaction, you enter a keyword (Rule) that completes all other elements of the transaction (counterparty, cost center...). On subsequent imports, whenever the program finds the keyword in the imported transaction, it completes it automatically, significantly reducing work time and minimizing the risk of errors.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new features of Rules, Filter, and Temporary Row Sorting. See all the features of the Advanced plan.

Create your file

Open the template with the Banana Accounting Plus WebApp.
Using the command File > File Properties, set the period, your company's name, and the base currency.
Using the command File > Save As, save the file. It’s helpful to include your company's name and the year in the file name. For example, "Rossi-SA-20xx.ac2".

ATTENTION: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

In our documentation, you’ll find all the explanations on various topics to help you manage your accounting efficiently:

caterina Wed, 05/28/2014 - 16:15

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/income_expense/sa_general_accounting.ac2

ac2 language

Switzerland Income & Expense Accounting Business , Private

ac2 publisher

Freelance | Income & Expense accounting

Description

The Income and Expense Accounting module of Banana Accounting Plus allows you to manage your income and expenses across multiple accounts in a simple, fast, and professional way. While intuitive to use, it delivers professional-level results, as it is based on the same calculation engine as double-entry bookkeeping. This means you can easily generate balance sheets, income and expense reports, and manage cost and profit centers, segments, financial forecasts, and much more.

In the Accounts table, you will find the accounts to manage your resources (cash, equipment, clients, etc.), while in the Categories table, all income and expenses are categorized by item.

Certain functions require a subscription to the Advanced Plan of Banana Accounting Plus, such as the use of new features like Rules, Filter, and Temporary Row Sorting. Discover all the features included in the Advanced Plan.

Create your file

Open the template using the WebApp of Banana Accounting.
Use the File > File Properties command to set the period, the name of your professional practice, and the base currency (you can create budgets and accounting in any currency).
Use the File > Save As command to save your file. It’s a good idea to include your practice’s name and the year in the file name. For example: Studio Rossi-SA-20xx.ac2.

WARNING: If you close your browser without saving, the data you entered will be lost. Always save the file on your computer.

Quickly Enter Transactions

Create Invoices and Track Deadlines

In our Documentation, you’ll find detailed explanations on various topics to help you optimize your accounting:

caterina Wed, 05/28/2014 - 16:19

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/income_expense/sa_professional_studio.ac2

ac2 language

Switzerland Income & Expense Accounting Business

ac2 publisher

Accounting for sole proprietorship (chart of accounts SME) | Double-entry accounting

Description

Template with SME Chart of Accounts, compliant with the rules established in the Swiss Code of Obligations (Art. 957 and following). Ideal for managing the accounting of a business with an annual turnover of at least CHF 500,000.

You can customize the accounts to suit your specific needs.
To streamline data entry, you can use bank data import with the Rules feature: for each imported transaction, you assign a keyword (Rule) and complete all other fields of the record (e.g., counterpart, cost center). For subsequent imports, the program automatically completes the record whenever it detects the keyword in the imported data, significantly reducing work time and minimizing errors.

Many automation features, such as bank data import with Rules, filtering, and other advanced functions, are available exclusively in the Advanced plan of Banana Accounting Plus.

Create Your File

Open the template using the Banana Accounting Plus WebApp.
Use the command File > File Properties to set the period, your company name, and the base currency (you can manage your budget and accounting in any currency).
Use the command File > Save As to save the file. It's helpful to include the company name and year in the file name, e.g., "Rossi-SA-20xx.ac2".

IMPORTANT: If you close your browser without saving, any entered data will be lost. Always save the file to your computer.

In our Documentation, you’ll find all the details and guidance needed to manage your accounting effectively:

caterina Wed, 05/28/2014 - 08:26

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/double_entry_accounting/en_de_sme_soleenterprise.ac2

ac2 language

Switzerland Double-Entry Accounting Business

ac2 publisher

Small businesses with a maximum turnover of CHF 500,000 | Double-entry accounting | Without subgroups

Description

The program includes numerous features to work efficiently and achieve professional results:

Import bank statement data for quick and accurate transaction entry.
Create and print invoices with the Swiss QR code by simply setting up the customer subledger with cost center CC3.
Set up Rules to save and automate the completion of imported transactions from bank statements.
Manage cost centers, customizable to your needs, for detailed insights into specific accounts.
Create budgets and financial forecasts to anticipate cash flow evolution, plan for investments, and simulate profitability.
Print all the reports you need: Balance sheets, journals, account ledgers, VAT reports, open invoices, and much more.

Many automation features, such as bank data import with Rules, filtering, and other advanced functions, are available exclusively in the Advanced plan of Banana Accounting Plus.

Create Your File

Open the template using the Banana Accounting Plus WebApp.
Use the command File > File Properties to set the period, your company name, and the base currency (you can manage your budget and accounting in any currency).
Use the command File > Save As to save the file. It's helpful to include the company name and year in the file name, e.g., "Rossi-SA-20xx.ac2".

IMPORTANT: If you close your browser without saving, any entered data will be lost. Always save the file to your computer.

In our Documentation, you’ll find all the details and guidance needed to manage your accounting effectively:

caterina Wed, 10/16/2024 - 09:18

File URL

https://github.com/BananaAccounting/Switzerland/raw/refs/heads/master/templates/english/double_entry_accounting/en_de_smeshort_max500.ac2

ac2 language

Switzerland Double-Entry Accounting Business

ac2 publisher

Invoice tutorial, revenue accounting | Double-entry accounting

Description

A simple and brief chart of accounts tutorial, in which we provide examples of transactions to create invoices without VAT. The file also includes the Items table, where you can enter data for the items or services to be invoiced. The data entered in the Items table is automatically retrieved in the Transactions table.

If you want to test the invoice printing functions with QR code, you can start with this template.

Create the file and test the Invoice features.

Open the tutorial with the Banana Accounting WebApp.
Use the command File > File Properties to set the period, your company's name, and the base currency.
With the command File > Save As, save the file, for example, as "Rossi-SA-20xx.ac2".
In the Accounts table, enter the details of one of your clients. In the Addresses view, you can complete the information with the full address, country code, and the client's language.
In the Items table, input the data for your products or services to be invoiced.
In the Transactions table, you'll find examples of transactions covering various invoicing scenarios. You can delete the rows and enter the details of your invoice. By entering the Debit and Credit accounts, the invoice is simultaneously recorded in the accounting system.
Select the menu Reports > Customers > Print Invoices, and click OK to preview the documents.
To explore the different available print templates, consult the Invoice Layouts pages.
For customizing invoices, refer to the page Advanced Entry - Type Column.

You can find all the information on creating and printing invoices with a QR code on the page Create and Print Invoices with Swiss QR Code.

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

Additional Resources

Import data from bank statements
Set up Rules to store and automate the completion of entries imported from bank statements
Manage cost centers, customisable to suit your needs for detailed insights into specific accounts
Create budgets and financial forecasts
Print all the reports you need: Balance Sheets, Journal, Account Ledgers, VAT Statements, Open Invoices, and much more

For some features, a subscription to the Advanced plan of Banana Accounting Plus is required. For example, this includes using the new features like Rules, Temporary Row Filter, and Sort. Check out all the features available in the Advanced plan.

caterina Wed, 10/16/2024 - 10:42

Tutorial File URL

https://github.com/BananaAccounting/General/raw/master/SampleFiles/CustomersSuppliers/English/invoice-without-vat.ac2

ac2 language

Switzerland Double-Entry Accounting Education

ac2 publisher

Legal entities, SME, Accounts Receivable/Payable | Double-entry accounting

Description

Ideal model for managing the accounting of an SA or Sagl without VAT obligation and with an annual turnover equal to or exceeding CHF 500,000. The chart of accounts is structured according to the SME framework and includes the customer/supplier ledger, suitable for those managing accounting based on turnover.

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 to assets and liabilities, respectively; therefore, the balances will appear in the Balance Sheet.
All customer and supplier invoices are recorded at the time of issuance and receipt.

Create your File

Open the template using the Banana Accounting Plus WebApp.
Use the command File > File Properties to set the period, your company name, and the base currency (you can manage your budget and accounting in any currency).
Use the command File > Save As to save the file. It's helpful to include the company name and year in the file name, e.g., "Rossi-SA-20xx.ac2".

IMPORTANT: If you close your browser without saving, any entered data will be lost. Always save the file to your computer.

To reopen the saved file, click on File > Open.

With this model, you can:

Create invoices to send to customers by using the customer account in the Debit column and the revenue account in the Credit column. This way, the invoice will already be recorded and integrated into your accounting file.
Record invoices received from suppliers, including scanning QR codes, and create payment orders (pain.001). Pain.001 files are XML messages containing payment details that can be sent to financial institutions supporting this format. More information: Payment orders with pain.001 (available only with the Advanced plan).
Import all transactions from bank, postal, or credit card statements using Rules for fully automated recordings (available only with the Advanced plan).
Manage cost centers to obtain detailed insights into specific accounts.
Create budgets and financial forecasts to monitor cash flow, ensure you can meet future obligations, predict revenues and expenses, and evaluate different scenarios to assess your company’s profitability.
Print all the reports you need: Balance Sheets, Journal, Account Cards, Open Invoices, and much more.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new features Rules, Filter, and Temporary Row Sorting. For more details, check out all the features of the Advanced plan.

Check out our tutorial for Turnover-Based Accounting as well.

In our Documentation, you will find many insights to help you manage accounting like a professional:

caterina Wed, 05/28/2014 - 08:20

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/double_entry_accounting/en_de_sme_company_customers.ac2

ac2 language

Switzerland Double-Entry Accounting Business

ac2 publisher

Legal entities, SMEs, Customer/Supplier Ledger with CC3 (cash principle) | Double-entry Accounting

Description

Ideal model for managing cash-based accounting for a SA or Sagl, without VAT liability and with an annual turnover equal to or exceeding CHF 500,000. The chart of accounts is structured according to the SME schema and includes the customer/supplier ledger, suitable for those who use cash-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 the cost and profit center CC3. There is no connection with assets and liabilities.
All invoices from customers and suppliers are recorded in the CC3 cost and profit center accounts.

Create your File

Open the template using the Banana Accounting Plus WebApp.
Use the command File > File Properties to set the period, your company name, and the base currency (you can manage your budget and accounting in any currency).
Use the command File > Save As to save the file. It's helpful to include the company name and year in the file name, e.g., "Rossi-SA-20xx.ac2".

IMPORTANT: If you close your browser without saving, any entered data will be lost. Always save the file to your computer.

To reopen the saved file, click on File > Open.

With this model, you can:

Create invoices to send to customers by using the CC3 column in the Transactions table (cost centers view).
Create Payment Orders (pain.001).The pain.001 files are XML messages that contain the details for making payments and can be sent to financial institutions that recognize this format. For more information, see Payment Orders pain.001 (available only with the Advanced plan).
Import all transactions from bank, postal, or credit card statements using Rules for fully automated recordings (available only with the Advanced plan).
Manage cost centers to obtain detailed insights into specific accounts.
Create budgets and financial forecasts to monitor cash flow, ensure you can meet future obligations, predict revenues and expenses, and evaluate different scenarios to assess your company’s profitability.
Print all the reports you need: Balance Sheets, Journal, Account Cards, Open Invoices, and much more.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new features Rules, Filter, and Temporary Row Sorting. For more details, check out all the features of the Advanced plan.

Svjetlana Antic Wed, 04/10/2024 - 15:46

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/double_entry_accounting/en_de_sme_company.ac2

ac2 language

Switzerland Double-Entry Accounting Business

ac2 publisher

Partnerships, general and limited , SMEs, cash-based accounting | Double-entry accounting

Description

The program includes many features that help you work efficiently and achieve professional results:

Create and print invoices with the Swiss QR code
Import data from bank statements
Set up Rules to memorise and automate the completion of transactions imported from bank statements
Manage VAT according to the new VAT rates
Manage cost centers, customisable according to your needs, to get detailed information on specific accounts
Create budgets and financial forecasts
Print all the reports you need: Balance Sheets, Journal, Account Cards, VAT Returns, Open Invoices, and much more.

For VAT management with the new rates, you can find detailed information in the VAT Management pages on our website.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new features Rules, Filter, and Temporary Row Sorting. For more details, check out all the features of the Advanced plan.

In the equity section of the liabilities, you will find the accounts for managing each partner’s capital, contributions, private portion, and profits.

Create your File

Open the template using the Banana Accounting Plus WebApp.
Use the command File > File Properties to set the period, your company name, and the base currency (you can manage your budget and accounting in any currency).
Use the command File > Save As to save the file. It's helpful to include the company name and year in the file name, e.g., "Rossi-SA-20xx.ac2".

IMPORTANT: If you close your browser without saving, any entered data will be lost. Always save the file to your computer.

In our Documentation, you'll find a wealth of information to help you manage your accounting like a professional and discover the full potential of the program:

isabelle.pasini Fri, 12/20/2024 - 14:58

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/double_entry_accounting/en_de_sme_partnership.ac2

ac2 language

Switzerland Double-Entry Accounting Business

ac2 publisher

Company with Customers/Suppliers | Double-Entry Accounting with Multi-Currency

Description

Model for managing the accounting of an SA or Sagl with VAT and an annual turnover equal to or exceeding CHF 500,000. The chart of accounts is structured according to the SME scheme and includes customer/supplier ledgers, ideal for companies that manage accounting based on turnover.
In the Accounts Table, at the end of the chart of accounts, you will find the customer and supplier ledgers set up with accounts linked to assets and liabilities, respectively; thus, the balances will appear in the Balance Sheet.
All customer and supplier invoices are recorded at the time of issuance and receipt.

Create your File

Open the template using the Banana Accounting Plus WebApp.
Use the command File > File Properties to set the period, your company name, and the base currency (you can manage your budget and accounting in any currency).
Use the command File > Save As to save the file. It's helpful to include the company name and year in the file name, e.g., "Rossi-SA-20xx.ac2".

IMPORTANT: If you close your browser without saving, any entered data will be lost. Always save the file to your computer.

In the Exchange Rates table, set foreign currencies always in reference to the base currency and their exchange rates. Opening rates are set only the first time you use Banana Accounting. At the transition to the new year, these rates will be automatically carried over based on the closing rates entered as of 31.12.
In the Chart of Accounts, set up your accounts in foreign currencies and the account for recording exchange rate differences.
In the File Properties (Basic Data), under the Foreign Currency section, indicate the accounts for exchange rate differences and, if necessary, set up a second currency for your accounting.
In the Exchange Rates table, set the rates for foreign currencies.

You are ready to register!

You can register all possible cases of foreign currency transactions, including transfers and operations that do not involve the base currency.

In our Documentation, you will find detailed explanations and topics on multi-currency accounting, particularly:

caterina Wed, 05/28/2014 - 09:12

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/multicurrency/en_defc_sme_company_customers.ac2

ac2 language

Switzerland Double-Entry Accounting with foreign currencies Business

ac2 publisher

Sole proprietorship | SME | Double-entry multicurrency accounting

Description

The multicurrency model, based on double-entry accounting, allows you to manage accounts in other currencies in addition to the base currency.

Create your file

Open the template with the Banana Accounting WebApp
From the menu File > File properties, set the period, your company name and the base currency in any currency you want.
From the menu File > Save as, save the file. It is useful to include the company name and year in the file name. For example: "Rossi-SA-20xx.ac2".
In the Exchange rates table, set the foreign currencies always in reference to the base currency and exchange rates. Opening rates are set only the first time you use Banana Accounting. At the beginning of the new year, they will be automatically carried over based on the closing rates entered on 31.12.

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.

In our Documentation you will find all the insights and topics for multicurrency accounting, including:

isabelle.pasini Tue, 07/15/2025 - 08:30

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/multicurrency/en_de_sme_soleenterprise.ac2

ac2 language

Switzerland Double-Entry Accounting with foreign currencies Business

ac2 publisher

Sole proprietorship | SME | Simplified plan | Double-Entry Multi-Currency Accounting

Description

The multi-currency model based on double-entry accounting, this model allows you to manage accounts in foreign currencies as well as the base currency.

Create your File

Open the template using the Banana Accounting Plus WebApp.
Use the command File > File Properties to set the period, your company name, and the base currency (you can manage your budget and accounting in any currency).
Use the command File > Save As to save the file. It's helpful to include the company name and year in the file name, e.g., "Rossi-SA-20xx.ac2".
In the Exchange Rates Table, set the foreign currencies always in reference to the base currency and their exchange rates. Opening exchange rates are only set the first time you use Banana Accounting. When transitioning to a new year, these rates will be automatically carried over based on the closing rates entered as of 31.12.

ATTENTION: If you close the browser without saving, the data you entered will be lost. Always save the file on your computer.

To reopen the saved file, click File > Open.

In our Documentation, you will find detailed explanations and topics related to multi-currency accounting, including:

caterina Wed, 05/28/2014 - 09:21

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/multicurrency/en_defc_smeshort_max500.ac2

ac2 language

Switzerland Double-Entry Accounting with foreign currencies Business

ac2 publisher

General partnerships, SME | Double-entry accounting with Multi-currency

Description

Ideal model for partnership accounting. It includes all the settings and functions needed to:

Create and print invoices with the Swiss QR code.
Import data from bank statements.
Set up Rules to store and automate the completion of transactions imported from bank statements.
Manage cost centers, customizable according to your needs to track specific details of certain accounts.
Create budgets and financial forecasts.
Print all the reports you need: Balance Sheets, Journal, Account Ledgers, VAT Reports, Open Invoices, and much more.

Some functions require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new Rules, Temporary Filter, and Sort Rows features.
Check out all the Advanced plan features.

Create your File

Open the template using the Banana Accounting Plus WebApp.
Use the command File > File Properties to set the period, your company name, and the base currency (you can manage your budget and accounting in any currency).
Use the command File > Save As to save the file. It's helpful to include the company name and year in the file name, e.g., "Rossi-SA-20xx.ac2".
In the Exchange Rates Table, set the foreign currencies always in reference to the base currency and their exchange rates. Opening exchange rates are only set the first time you use Banana Accounting. When transitioning to a new year, these rates will be automatically carried over based on the closing rates entered as of 31.12.

ATTENTION: If you close the browser without saving, the data you entered will be lost. Always save the file on your computer.

To reopen the saved file, click File > Open.

In our Documentation, you will find detailed explanations and topics related to multi-currency accounting, including:

Svjetlana Antic Wed, 11/08/2023 - 11:23

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/multicurrency/en_defc_sme_partnership.ac2

ac2 language

Switzerland Double-Entry Accounting with foreign currencies Business

ac2 publisher

Tutorial Financial Planning for Accounting Experts

Description

The precision financial planning is a method to build the company’s financial future with the same rigor as real accounting.

In Banana Accounting, forecasting is not separate, but integrated into the same accounting file.

In this tutorial, you will see how to create a complete forecast by entering future transactions and automatically obtaining forecast balance sheet, profit and loss statement, and cash flow. You can also simulate different scenarios.

Introduction video

To see the system in action, watch our video below:

▶ Double-entry Accounting and Budget Video

Who this tutorial is for

This tutorial is designed for:

Accounting experts
Fiduciary companies
Consultants and accountants

The goal is to show you how to quickly create a complete financial plan in the same accounting file, including:

Forecast profit and loss statement
Forecast balance sheet
- Cash flow evolution
Comparison between budget and actual results.

You can prepare the financial plan both for your company and for your clients, offering added value to your consulting services that goes beyond accounting management.

Planning structure

With Banana Accounting, you do not need to create anything new. This means you work with:

the same chart of accounts
the same Debit/Credit logic
the same analysis tools

To enter budget transactions, use:

the Budget table where you enter the transactions you expect during the year:
- enter the transaction only once
- define the frequency
- you can determine that a transaction appears within a period defined by a start and end date.

Chart of Accounts

The accounts you use are those already available in the chart of accounts. In the Accounts table, you can display the Budget column to always have forecast balances available:

menu Data > Columns setup > enable Budget column

Assets and Liabilities (Balance Sheet)

Costs and Revenue (Profit and Loss Statement)

For a more detailed forecast, if not already present, we recommend setting up and using:

Budget Table

The Budget table is the core of the forecasting system, where you enter the transactions you expect during the year or within a defined period.

For each future event, enter the data in the following columns:

Start date: the date when the transaction begins
End date: the last date by which the transaction ends (a date one or more years later can also be specified).
If the transaction will always repeat every year, you do not need to enter any date.
Repeat: repetition frequency (day, month, quarter, half-year, year)
Description: description of the transaction
Debit / Credit account: accounts available and taken from the chart of accounts
Amount: transaction amount

If needed, you can also enter VAT code, segments, or cost centers.

Based on the entered transactions, the program automatically creates all reports, with the same speed and options available in the Enhanced Balance sheet with groups, and reports the balances in the Accounts column, in the Budget view.

Complete forecast reports and comparison with actual data

Forecast reports do not only provide aggregated yearly projections. You can also analyze the data by specific periods: if a cost or revenue occurs only during certain months, the system represents it exactly in the correct periods.

For example: if a cost occurs only in June, July, and August, in the Budget table, by defining the accrual dates, the amount will be assigned exactly to the specific period in the forecast report, without any distribution across other months.

To obtain the forecast balance sheet and profit and loss statement:

From the menu Reports > Enhanced Balance sheet with groups > in the section Chart of Accounts > Columns, enable Budget

In the Enhanced Balance sheet with groups, if you display the actual, budget, and Budget difference columns, you immediately get an overall view:

Balance Sheet with actual balances, budget balances, and differences

Forecasting in Banana Accounting is not a separate document, but integrates with accounting data and evolves together with real accounting.

Profit and Loss Statement with actual balances, budget balances, and differences

With this report presentation, you can evaluate whether the company will be profitable and identify possible issues in advance.

Comparison of actual vs budget account card

With Banana Accounting financial forecasting, you can go beyond traditional forecasting. With the new Account card: Current vs/Budget extension (Beta version), you can compare an account card with both actual transactions and budget transactions.

This is a completely new feature that allows you to:

analyze in detail the actual transactions compared to the budgeted ones
easily identify variances shown in the Differences column.
progressively improve your planning capabilities.

Advantage: customer account card with actual and budget data

With Banana Accounting, for each customer you have a complete account card that integrates:

actual data → issued invoices and real payments received
forecast data → future invoices and expected payments

With Banana, the customer account card does not only show what has happened, but also what will happen, with all management details already integrated. In one single view, you can see the past, present, and future.

Using the new extension dedicated to the account card, which compares actual and budget transactions, you can analyze in detail:

Customer
Project
Cost center
Segment

To display the comparison between actual and budget data for an account, you need to:

Install the Account card current vs budget extension (Beta version)
- From the menu Extensions > Manage extensions > Accout card: current vs budget (Beta version)
In the dialog window that opens:
Double-click on Account and select from the account list the account (or category), cost center
- Two account cards related to the same account are displayed side by side
- In the last column of the budget account card, the Difference column is displayed, highlighting line by line the difference in amounts between actual and budget data.

Summary

With precision financial planning, you can:

enter detailed forecasts transaction by transaction
automatically obtain all reports
monitor liquidity and profitability
compare forecasts and actual results
progressively improve decision-making

It is not just about creating a budget, but about using an integrated system to plan and manage the financial future with professional accounting tools.

caterina Tue, 05/19/2026 - 10:34

Tutorial File URL

https://github.com/BananaAccounting/doc10/raw/refs/heads/master/en/accounting/budget/account-card-budget.ac2

ac2 language

Switzerland Double-Entry Accounting Business

ac2 publisher

Business Templates Switzerland with VAT

Our VAT management templates are included for free in the Banana Accounting Plus program.

The chart of accounts is based on the SME system (Swiss SME chart of accounts - Sterchi, Mattle, Helbing), compliant with the Swiss Code of Obligations (articles 957-963b CO).

VAT Features

All VAT templates include the necessary columns and functions to manage VAT. Calculations and all reports are automated.

To record VAT, simply enter the VAT code in the transaction. The VAT codes table is predefined and updated according to the new 2024 VAT regulations.

At the end of the period, based on transactions with VAT codes, the program calculates the VAT Summary by account, code, and percentage. It generates a paper facsimile of the VAT Report and the XML file for submitting VAT data to the AFC.

For VAT management with the new rates, you can find detailed information on the VAT Management page.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the VAT Report facsimile or XML file, using the new Rules, Filter, and Temporary Row Sorting functions. See all features of the Advanced plan.

VAT Accounts in Banana Accounting

The liabilities section includes two specific VAT accounts:

Account 2201 VAT Report (corresponding to the automatic VAT account). Already configured.
Account 2200 VAT Due (corresponding to the VAT Treasury account).

However, it is possible to set specific VAT accounts in assets and liabilities, but at the end of the period, various entries are needed to reverse the previous VAT and VAT due into the VAT Treasury account. Therefore, it is recommended to use the default VAT account, **2201 VAT Report**. More details can be found on the page Setting Up VAT Accounts.

Chart of Accounts with VAT on a Cash Basis
The templates for cash-based VAT have customer and supplier sub-ledgers set as Cost and Profit Centers (CC3). VAT is calculated by entering the VAT code at the time of payment and receipt of invoices, with counterpart accounts always being revenue or expense accounts.

Chart of Accounts with VAT on an Accrual Basis
The accrual-based VAT accounting templates have customer and supplier sub-ledgers linked to the balance sheet. All sub-ledger accounts appear in reports and balance sheets. In this case, VAT is calculated by entering the VAT code when issuing an invoice to the customer or receiving an invoice from the supplier.

VAT and Multi-Currency

Among the VAT templates, you can choose models that also manage foreign currencies with VAT.

The chart of accounts includes accounts for exchange rate differences, set in the File > File Properties menu. These templates include the Exchange Rates table, where foreign currencies are set with reference to the base currency, along with exchange rates and opening rates. In the Transactions table, there are columns for viewing amounts in both foreign currency and converted national currency, as well as a column that retrieves the exchange rate entered in the Exchange Rates table.

Company | Cash Manager | VAT

Description

To manage cash inflows and outflows of a small business. The file can also complement the main accounting file: all cash transactions are recorded separately, and at the end of each quarter (or any chosen period), the totals of categories and accounts are imported into the main accounting file.

Entering VAT codes allows VAT amounts to be automatically recorded in the VAT account.

Create your file

Open the template with the Banana Accounting Plus WebApp
Using the command File > File Properties, set the period, your company name, and the base currency (you can create budgets and accounting in any currency).
Using the command File > Save As, save the file. It is helpful to include the company name and year in the filename. For example, "Cash_Rossi-SA-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

To reopen the saved file, click on File > Open.

Also, see Organizing accounting files locally, on a network, and in the cloud.

More information is available on the following pages:

isabelle.pasini Tue, 03/11/2025 - 11:40

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/cash_book/cb_shop_vat.ac2

ac2 language

Switzerland Cash Manager with VAT/Sales tax Business

ac2 publisher

Cash Manager for professional practice | VAT

Description

The model provides a simple and fast way to manage cash transactions. All data is always well-organized, and for each expense entry, you can attach a PDF receipt, ensuring complete and documented control of expenses.

You can periodically integrate cash data into the accounting file to maintain a complete bookkeeping system, allowing you to generate full VAT reports exclusively within the accounting file.

Automated professional reports provide all the details of income and expenses for each account and category.

Create your file

Open the template with the Banana Accounting Plus WebApp
Using the command File > File Properties, set the period, your company name, and the base currency (you can create budgets and bookkeeping in any currency).
Using the command File > Save As, save the file. It is useful to include the company name and year in the filename. For example, "Cash_Rossi-SA-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

To reopen the saved file, click on File > Open.

Also, see Organizing accounting files locally, on a network, and in the cloud.

More information is available on the following pages:

isabelle.pasini Tue, 03/11/2025 - 15:13

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/cash_book/cb_professional_studio_vat.ac2

ac2 language

Switzerland Cash Manager with VAT/Sales tax Business

ac2 publisher

Income / Expense accounting with descriptive accounts and categories

Income / Expense accounting with descriptive accounts and categories Svjetlana Antic Tue, 07/08/2025 - 14:42

Tutorial File URL

https://github.com/BananaAccounting/doc10/raw/refs/heads/master/en/accounting/income/shop_vat_income-accounts-description-balance-2.ac2

ac2 language

Switzerland Income & Expense Accounting with vat/sales tax Business

ac2 publisher

Company | Income & Expense Accounting | VAT

Description

This template, while having a simple and essential setup, still allows you to manage accounting professionally.

You can customize accounts and categories at any time, adapting them to your specific needs.
The Accounts and Categories tables provide an immediate overview of the balances for each account and category, allowing you to maintain full control of your financial situation.
By setting up the customer ledger, you have the possibility to issue invoices to your customers with the added advantage of having them automatically recorded in accounting.
The VAT Codes table is updated with the new 2024 VAT rates.
To speed up the entry of transactions, you can use bank data import with Rules: for each imported transaction, you enter a text (Rule) completing all other registration elements (contra account, VAT code, cost center...); in subsequent imports, the program automatically completes the registration whenever it finds the key text in the import entry, significantly reducing work time and minimizing errors.
If you need to create invoices, simply set up the CC3 profit center in the Accounts table.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the facsimile or XML file of the VAT Report, using the new Rules, Filter, and Temporary Sort functions. See all the features of the Advanced plan.

Create your file

Open the template with the Banana Accounting Plus WebApp
Using the command File > File Properties, set the period, your company name, and the base currency (you can create budgets and bookkeeping in any currency).
Using the command File > Save As, save the file. It is useful to include the company name and year in the filename. For example, "Cash_Rossi-SA-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

To reopen the saved file, click on File > Open.

Also, see Organizing accounting files locally, on a network, and in the cloud.

More information is available on the following pages:

caterina Wed, 05/28/2014 - 16:20

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/income_expense/sa_vat_company.ac2

ac2 language

Switzerland Income & Expense Accounting with vat/sales tax Business

ac2 publisher

Company | Customer/Supplier Ledger

Description

The tutorial is based on an Income and Expense accounting system, which is very intuitive and easy to manage. You can use the tutorial to explore many features:

Some functions require a subscription to the Advanced plan of Banana Accounting Plus, such as generating a facsimile or XML file of the VAT Report, using new features like Rules, Temporary Row Filtering, and Sorting. See all features of the Advanced plan.

Create your file

Open the template with the Banana Accounting WebApp
Using the File > File Properties command, set the period, your company name, and the base currency (you can create a budget and manage accounting in any currency you prefer).
With the File > Save As command, save the file. It is useful to include your studio name and the year in the file name. For example, "Studio-Rossi-SA-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

In our Documentation, you will find explanations on various topics to help you manage your accounting effectively:

isabelle.pasini Thu, 03/13/2025 - 15:19

Tutorial File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/income_expense/sa_vat_company_ledger_clients_suppliers.ac2

ac2 language

Switzerland Income & Expense Accounting with vat/sales tax Business

ac2 publisher

Self-employed professional | Income & Expense Accounting | VAT

Description

This application technically uses the same mechanism as double-entry accounting but with the advantage that you don't need to know the basics of Debit and Credit, allowing you to manage accounting quickly and easily.

In the Accounts Table, you will find the accounts to manage your resources (liquidity, equipment, customers...),
In the Categories Table, you have all income and expenses categorized for each item.

To enter records quickly:

If you need to create invoices, simply set up the customer ledger with the CC3, and you will be able to print:

VAT management is simple. Just enter the VAT code for each relevant transaction. The VAT Codes Table is already updated with the new 2024 VAT rates.

Some functions require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the facsimile or XML file of the VAT Report, using new Rules features, Temporary Row Filtering, and Sorting. See all the features of the Advanced plan.

Further details and additional information are available on the following web pages:

Create your file

Open the template with the Banana Accounting WebApp
Using the File > File Properties command, set the period, your company name, and the base currency (you can create a budget and manage accounting in any currency you prefer).
With the File > Save As command, save the file. It is useful to include your studio name and the year in the file name. For example, "Studio-Rossi-SA-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

In our Documentation, you will find explanations on various topics to help you manage your accounting effectively:

caterina Wed, 05/28/2014 - 16:21

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/income_expense/sa_vat_professional_studio.ac2

ac2 language

Switzerland Income & Expense Accounting with vat/sales tax Business

ac2 publisher

Ristorante | PMI | IVA | Contabilità sull'incassato | con centri di costo

Description

Il nostro modello è studiato su misura per le esigenze contabili di ristoranti e bar.

Funzionalità Principali

Vantaggi di una Contabilità Organizzata

La contabilità non è solo un adempimento fiscale: è uno strumento strategico per ottimizzare risorse, aumentare i profitti e prendere decisioni basate su dati concreti.

Controllo dei Costi

Identificazione rapida delle spese eccessive
Riduzione degli sprechi (soprattutto su materie prime).

Maggiore Redditività

Analisi dei piatti più venduti e più redditizi
Ottimizzazione del menu e della gestione della cucina.

Decisioni Strategiche Basate sui Dati

Previsione della stagionalità
Pianificazione degli investimenti

Crea il tuo File in pochi passi

Apri il modello con la WebApp di Banana Contabilità Plus
Vai su File > Proprietà file per impostare:
- Periodo contabile
- Nome del tuo ristorante o bar
- Moneta di base
Salva il file con File > Salva con nome
- Includere nome del locale e anno, es. "Ristorante Belvedere 2025.ac2"

Risorse utili

caterina Gio, 04/17/2025 - 11:21

File URL

https://github.com/BananaAccounting/Switzerland/raw/refs/heads/master/templates/italian/azienda/Ristorazione-IVA.ac2

ac2 language

Svizzera Contabilità in partita doppia con IVA Azienda

ac2 publisher

Shop | Income & Expense accounting | VAT net tax rate

Shop | Income & Expense accounting | VAT net tax rate caterina Wed, 05/28/2014 - 16:23

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/income_expense/sa_vat_shop.ac2

ac2 language

Switzerland Income & Expense Accounting with vat/sales tax Business

ac2 publisher

Doppia: Hotel | PMI | IVA | Contabilità sull'incassato | centri di costo

Description

Una buona gestione contabile di un hotel è fondamentale per avere il pieno controllo dei flussi economici, dei reparti e dei costi operativi. Una contabilità chiara e ben organizzata è lo strumento che consente di prendere decisioni strategiche in modo consapevole e tempestivo.

Il piano dei conti è strutturato per soddisfare le esigenze contabili e gestionali specifiche di una struttura alberghiera. Esso consente di classificare e organizzare in modo sistematico tutte le operazioni economico-finanziarie dell'hotel, garantendo una corretta tenuta della contabilità generale e l'elaborazione di report gestionali efficaci.

Automazione e importazione movimenti

Per ottimizzare i tempi di registrazione contabile, è prevista la possibilità di importare i movimenti direttamente dagli estratti conto bancari, postali e delle carte di credito. Ciò riduce gli errori manuali e velocizza il processo di contabilizzazione.

L'utilizzo delle Regole di registrazione automatica durante l'importazione permette di associare automaticamente le contropartite contabili, i codici IVA, i centri di costo e altre informazioni accessorie. Questa funzionalità favorisce l’uniformità delle registrazioni e l’affidabilità dei dati contabili.

Grazie alle funzioni di automazione ci sono vantaggi e benefici non indifferenti:

Immissione veloce dei dati e più tempo per attività a maggior valore aggiunto
Riduce il rischio di errori manuali
Dati sempre aggiornati con visione in tempo reale dello stato finanziario dell’hotel.

Gestione IVA

Il programma gestisce automaticamente l’IVA secondo la normativa svizzera, generando i rendiconti richiesti e i file XML per la trasmissione online. Questo assicura conformità normativa e riduce al minimo il lavoro manuale.

Per utilizzare le estensioni IVA 2024/2025, occorre:
Avere un abbonamento al piano Advanced di Banana Contabilità Plus
Scaricare l'ultima release del programma

Il Rendiconto IVA Svizzera 2024/2025 viene creato in automatico grazie alle seguenti estensioni, integrate in Banana Contabilità Plus:

Centri di costo e analisi per area operativa

A supporto dell’analisi economica, sono stati definiti appositi centri di costo, che permettono di monitorare la redditività dei singoli reparti o servizi offerti: camere, ristorazione, centro benessere (SPA), eventi, parcheggi, ecc. Ad esempio, è possibile sapere se il centro benessere copre i costi o se il ristorante lavora in perdita, così da intervenire con azioni mirate. Questo consente una valutazione dettagliata delle performance operative e supporta il processo decisionale nella gestione strategica.

Reportistica e bilanci

La reportistica e bilanci in una contabilità alberghiera non sono degli strumenti fiscali, ma dei veri alleati per guidare la gestione, migliorare la redditività e garantire la sostenibilità dell’attività nel tempo.

I bilanci e le principali stampe contabili e fiscali sono completamente automatizzate e vengono generate in modo chiaro e dettagliato. I report includono:

Stato patrimoniale
Conto economico
Centri di costo e profitto
Rendiconti IVA e liquidazioni periodiche
Report analitici per gestione e controllo interno

L'automazione delle stampe consente di avere aggiornamenti in tempo reale, migliorando la capacità di monitoraggio e previsione finanziaria.

caterina Lun, 04/14/2025 - 11:53

File URL

https://github.com/BananaAccounting/Switzerland/raw/refs/heads/master/templates/italian/azienda/Hotel-gastronomie-completo.ac2

ac2 language

Svizzera Contabilità in partita doppia con IVA Azienda

ac2 publisher

Revenue-based Accounting Tutorial for Ltd and LLC | SME

Description

Efficient and customizable accounting management for SMEs
Our accounting template is pre-configured according to the standard framework of the Swiss Code of Obligations, specifically designed to meet the needs of small and medium-sized enterprises (SMEs) with an annual turnover equal to or greater than CHF 500,000.

Flexibility and customization
If you need to customize the chart of accounts, you can easily add new accounts. See our dedicated page on the Complete SME Chart of Accounts, which includes all the accounts and groups specified by the Swiss SME account system (Sterchi, Mattle, Helbing), ensuring perfect integration.

Simplicity and automation
Data entry is fast and intuitive, with an interface similar to Excel. You can import data directly from your bank statements or credit cards, and thanks to the use of Rules, the process becomes fully automated, drastically reducing manual work.

All-round accounting management
Record transactions quickly and automatically, keep balances always updated, and generate professional real-time reports. With our system, you can:

Some features require a subscription to the Banana Accounting Plus Advanced plan, such as generating the sample or XML file for the VAT report, using the new Rules functions, Filter, and temporary Sort Rows. See all the features of the Advanced plan.

Create your file

Open the template with Banana Accounting Plus WebApp
With the File > File Properties command, set the period, your company name, and the base currency (you can do budgeting and accounting in any currency).
With the File > Save As command, save the file. It is useful 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.

Also see Organize accounting files locally, on network and cloud.

Accounts Table

When opening the template, the chart of accounts includes all the accounts to manage your business. You only need to enter:

In the Accounts table, Account column, your Customer and Supplier accounts complete with address, country code, and language.

In the Accounts table, Opening column, the initial balance for each account (for assets and liabilities)
At year-end closing, the opening balance is carried forward automatically via Actions > Create new year.

opening balances sa sagl

After each transaction, the columns in the Accounts table are updated immediately, giving you a clear and instant view of your financial situation.

The Income Statement has a progressive structure, allowing the profit to be viewed in the following stages:

Gross operating profit after deducting material and resale goods costs
Gross operating profit after deducting personnel costs
Operating result before depreciation, adjustments, financial results, and taxes (EBITDA)
Operating result before financial results and taxes (EBIT)
Operating result before taxes (EBT)
Non-operating result
Profit or loss before taxes
Annual profit or loss

sa sagl income statement

Record transactions

In the Transactions table, enter all daily movements. To speed up entry, we recommend using various automation features:

The Autocomplete data entry feature allows automatic reuse of previously entered data
The Recurring Transactions feature (under the Actions menu) allows you to store repetitive transactions in a dedicated table
Importing data from the bank statement retrieves all bank transactions automatically. With the Advanced plan you can use Rules, a new feature that provides full automation of transaction entry.
You can link each transaction to its digital receipt, and with one click, view the document.
See also Accounting files and digital receipts for better organization of your documents.
Use the Sort Transactions by Date command to order rows by progressive date.
Use the Print/Preview command to print or export the journal in PDF format.

Transactions with VAT

To record VAT transactions, simply enter the VAT code corresponding to the operation (purchase, sale, international transactions, etc.). Calculations are made automatically, with no need to manually post to the VAT account.

In our templates, all VAT codes are pre-set in compliance with the new 2024 VAT rates.

revenue-based transaction entries

At the end of the period, you can automatically obtain:

VAT Summary by account, code, percentage for all transactions (Professional and Advanced plans).
VAT Sample, Effective Method (Advanced plan only)
VAT Sample, Flat Rate Method (Advanced plan only)
XML file for electronic data submission (Advanced plan only).

Import transactions from bank statements with Rules (Advanced plan only)

The new Rules feature is the most advanced automation innovation, highly appreciated by our users. This technology simplifies the management of financial transactions imported from bank, postal, and credit card statements using keywords. Each recurring transaction is automatically linked to a keyword, allowing precise assignment of the counterpart, VAT code, costs, and related segments.

Thanks to this system, during subsequent imports, the software quickly recognizes transactions based on the keywords and automatically completes the entry in the Transactions table. This drastically reduces manual entry, significantly speeds up workflow, and minimizes the chance of errors.

Create your invoices

Integrated invoicing in the accounting file allows invoice data to be recorded in the Transactions table. For each new invoice, insert a new transaction row.

The following settings are essential for creating invoices:

Enter customer addresses (columns in the Address view)
Set the customer group
In the Transactions table, it is essential to enter the invoice number,

You can enter simple invoices on a single row or more complex invoices on multiple rows. Additionally, by enabling the Items columns (from the Tools menu), you can specify quantities, unit, and unit price.

To print the invoice go to Report > Customers > Print Invoice

Beautified Balance Sheet with Groups

To view the Balance Sheet, click on the menu Report > Beautified Balance Sheet with Groups. You can customize the report with the columns you want to see, such as including the budget column or having Reports also by period.

Cash Flow: the lifeblood of your business

Cash flow is central to a company’s ability to operate, maintain solvency with suppliers, and generate income. Anticipating cash availability is essential to avoid mistakes, minimize risks, and optimize strategic decisions, helping you reach your goals successfully.

For optimal business management, it is crucial to have forward-looking insights, forecasting cash flow trends, sales, purchases, and future investments. Knowing whether your business will generate income is important, but forecasting cash availability is even more decisive. Without sufficient liquidity, you may be forced to cut expenses or seek financing.

With Banana Accounting, you can easily create both a cash flow forecast and a financial budget—strategic tools that will help you build a successful future for your business.

Discover the advanced forecasting features in our Documentation:

claudia Tue, 11/22/2016 - 15:57

Tutorial File URL

https://github.com/BananaAccounting/General/raw/master/SampleFiles/CustomersSuppliers/English/customers_suppliers.ac2

ac2 language

Switzerland Double-Entry Accounting with vat/sales tax Education

ac2 publisher

Company | VAT Flat Tax Rate Method | SME

Description

Companies with an annual turnover (including VAT) not exceeding 5.024 million Swiss francs and a VAT liability not exceeding 103,000 Swiss francs per year can opt for the balance rate VAT method, subject to request and approval from the AFC.

More information are available at the Swiss VAT tax report - Flat tax rate method page (available in German, Italian and French only)

In the Banana Accounting Plus template, the chart of accounts and the VAT Codes table include all the necessary settings to manage VAT in Switzerland using the balance rate method.

You can choose how to handle VAT in your transactions:

Break down VAT in each transaction
Before you start recording transactions, enter your VAT rates in the VAT Codes table and set "YES" in the Gross column. This way, each transaction will include a VAT breakdown, with the VAT amount displayed in the corresponding column.
Calculate balance rate VAT at the end of the period
VAT codes must be entered in the VAT calculation dialog, available in the Banana Accounting Plus extension. Transactions will be recorded with VAT-inclusive amounts, and there will be no breakdown of VAT amounts.

More information is available on the page VAT Report - Net tax Rate / Flat Rate Method.

At the end of the period, the software automatically calculates VAT using the balance rate method and generates a PDF preview of the official VAT report along with an XML file for the electronic submission of VAT data to the AFC.

The program includes many features to work efficiently and achieve professional results.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the VAT report template or the XML file, using the new Rules, Filter, and Temporary Sort Rows functions. Check out all the features of the Advanced plan.

Create your file

Open the template with the Banana Accounting WebApp
Using the File > File Properties command, set the period, your company name, and the base currency (you can create a budget and manage accounting in any currency you prefer).
With the File > Save As command, save the file. It is useful to include your studio name and the year in the file name. For example, "Studio-Rossi-SA-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

Further information and insights:

Svjetlana Antic Thu, 03/09/2017 - 08:00

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/double_entry_accounting/en_de_vat_sme_partnership_net_tax_rate_method.ac2

ac2 language

Switzerland Double-Entry Accounting with vat/sales tax Business

ac2 publisher

Tutorial invoice with customer ledger | Revenue-based accounting | VAT

Description

Tutorial with a very simple and short chart of accounts, where we provide some recording examples to create invoices with VAT. The file also includes the Items table, where you can enter the data of the items or services to be invoiced. The data entered in the Items table is automatically retrieved in the Transactions table.

Create the file and test the Invoice functions

If you want to try out the invoice printing functions with VAT and QR code, you can start with this template.

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.
With the File > Save As command, save the file, for example as "Rossi-SA-20xx.ac2".
In the Accounts table, enter the data of one of your customers. In the Addresses view, you can complete all address details (company name, address, phone and email contacts, country code and customer language).
In the Transactions table, you will find various billing scenarios already recorded. You can delete the rows and enter the data of your invoice. By entering the Debit and Credit accounts, the invoice will be automatically posted.
Select the Reports > Customers > Print invoices menu, click OK to preview the documents.
To try out the different available invoice layouts, see the Invoice layouts page.
To customize the invoices, see the Advanced input - Type column page.

You can find all the information about creating and printing invoices with QR code at the following webpage:

Create and print invoices with Swiss QR code

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.

Some functions require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new features for printing the VAT return sample from 2024, Rules, Filter and Temporary row sorting. See all the features of the Advanced plan.

Other Resources

Svjetlana Antic Fri, 02/03/2017 - 15:03

Tutorial File URL

https://github.com/BananaAccounting/General/raw/master/SampleFiles/CustomersSuppliers/English/10986_tutorial_invoices_double_entry.ac2

ac2 language

Switzerland Double-Entry Accounting with vat/sales tax Education

ac2 publisher

Sole proprietorship | VAT | SME

Description

Template with SME chart of accounts, compliant with the rules established in the Swiss Code of Obligations (Art. 957 and following). Ideal for keeping accounts with an annual turnover of at least CHF 500,000.

The structure of the chart of accounts is in a step format and allows you to view the composition of the operating result also in intermediate stages.

You can customize the accounts to suit your specific needs.
By setting up the customer ledger, you have the possibility to issue invoices to your customers with the added benefit 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 use the bank statement import function together with Rules: for each imported transaction, enter a keyword (Rule) that completes all other elements of the entry (counter account, VAT code, cost center...). On subsequent imports, the program automatically completes any entry that contains the keyword, significantly reducing workload and minimizing errors.

Many automation features, such as bank statement import using Rules, the VAT return sample form with the new 2024 rates, the XML file for electronic VAT data submission, filtering, and many others, are included exclusively in the Advanced plan of Banana Accounting Plus.

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 prefer).
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.

More information and insights:

In our Documentation you will find all the information and details to manage your accounting effectively:

Svjetlana Antic Fri, 09/20/2024 - 12:01

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/double_entry_accounting/en_de_vat_sme_soleenterprise.ac2

ac2 language

Switzerland Double-Entry Accounting with vat/sales tax Business

ac2 publisher

Einzelunternehmen | KMU | MWST-Abrechnung nach vereinbarten Entgelten

Einzelunternehmen | KMU | MWST-Abrechnung nach vereinbarten Entgelten caterina Mo., 21.08.2023 - 09:06

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/german/doppelte_buchhaltung/de_de_vat_sme_soleenterprise-customers.ac2

ac2 language

Schweiz Doppelte Buchhaltung mit MwSt/USt Unternehmen

ac2 publisher

Einzelunternehmen | KMU | MWST-Abrechnung nach vereinnahmten Entgelten | mit Kostenstellen

Einzelunternehmen | KMU | MWST-Abrechnung nach vereinnahmten Entgelten | mit Kostenstellen caterina Mo., 21.08.2023 - 08:38

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/german/doppelte_buchhaltung/de_de_vat_sme_soleenterprise-customers-CC3.ac2

ac2 language

Schweiz Doppelte Buchhaltung mit MwSt/USt Unternehmen

ac2 publisher

Legal entities | Accrual-based customer ledger | Double-entry accounting | VAT

Description

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

Also check out our tutorial on Revenue-based accounting

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

caterina Tue, 07/05/2016 - 10:14

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/double_entry_accounting/en_de_vat_sme_company_customers.ac2

ac2 language

Switzerland Double-Entry Accounting with vat/sales tax Business

ac2 publisher

Legal entities | Cash principle ledger | Double-entry accounting | VAT

Description

Ideal model for managing the accounting of an SA and Sagl with VAT and an annual turnover equal to or exceeding CHF 500,000. The chart of accounts is structured according to the SME framework and includes the customer/supplier ledger, suitable for those managing accounting on a cash basis. It includes all the necessary settings and functions for:

Creating and printing invoices with the Swiss QR code
Importing data from bank statements
Setting up rules to store and automate the completion of transactions imported from bank statements
Managing VAT according to the new VAT rates
Handling cost centers, customisable to track specific details for particular accounts
Creating budgets and financial forecasts
Printing all the reports you need: balance sheets, journal, account statements, VAT reports, open invoices, and much more

For VAT management with the new rates, you can find detailed information on the VAT management web pages.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the VAT report template or XML file, using the new Rules functions, and the temporary Filter and Sort rows feature. Check out all the features of the Advanced plan.

Create your file

Open the template with the Banana Accounting WebApp
Using the File > File Properties command, set the period, your company name, and the base currency (you can create a budget and manage accounting in any currency you prefer).
With the File > Save As command, save the file. It is useful to include your studio name and the year in the file name. For example, "Studio-Rossi-SA-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

In our Documentation, you will find explanations on various topics to help you manage your accounting effectively:

Videos
How to get started
Transactions
Integrated invoicing
Reminders
Estimates and Invoices
VAT report form - Effective method (in German, French and Italian only)
VAT report form - Flat rate method (in German, French and Italian only)
Printouts

isabelle.pasini Tue, 03/18/2025 - 09:24

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/double_entry_accounting/en_de_sme_company_customers_vat_cash_principle.ac2

ac2 language

Switzerland Double-Entry Accounting with vat/sales tax Business

ac2 publisher

Partnerships | Double-entry bookkeeping | VAT

Description

Ideal template for a partnership with VAT management. It includes all settings and functions to:

Import data from bank statements
Set up Rules to save and automate the completion of transactions imported from bank statements.
Manage VAT according to the new VAT rates
Manage cost centers ,customizable to your needs to view specific details of certain accounts.
Create budgets and financial forecasts
Create and print invoices with Swiss QR code , just set up the accounts receivable and payable using CC3
Print all the reports you need : Balance Sheets, Journal, Account Cards, VAT Reports, Open Invoices, and much more.

For VAT management with the new rates, you can find detailed information on the web pages VAT Management .

Some features require a subscription to the Advanced plan of Banana Accounting Plus , such as generating a preview or the XML file for the VAT report, using the new Rules, Filter and Temporary Sort functions. See all the features of the Advanced plan .

Create your file

Open the template with the Banana Accounting Plus WebApp
From the menu File > File properties set the period, your company name, and the base currency in any currency you prefer.
From the menu File > Save as , save the file. It's helpful to include the company name and the year in the file name. For example, "Rossi-SA-20xx.ac2".
Nella tabella Exchange rates set the foreign currencies always with reference to the base currency and the exchange rates. The opening rates are set only the first time you use Banana Accounting. At the turn of the new year, they are automatically carried forward according to the closing rates entered on 31.12.

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 .

In our Documentation you will find all the information and insights to manage your accounting efficiently:

Svjetlana Antic Wed, 11/08/2023 - 09:58

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/double_entry_accounting/en_de_vat_sme_partnership.ac2

ac2 language

Switzerland Double-Entry Accounting with vat/sales tax Business

ac2 publisher

Persone giuridiche | IVA aliquota saldo

Description

Le aziende che hanno una cifra d'affari annua (incluso IVA) non superiore a 5,024 milioni di franchi e con l'imposta dovuta non superiore a 103'000 franchi annui possono optare per l'IVA aliquota saldo, dietro richiesta e autorizzazione dall'AFC.

Maggiori informazioni sono disponibili sul sito della Confederazione alla pagina Aliquote saldo e aliquote forfettarie in materia di IVA.

Nel modello di Banana Contabilità Plus, il piano contabile e la tabella Codici IVA hanno tutte le impostazioni per gestire l'IVA in Svizzera con l'aliquota saldo.

Puoi decidere se nelle registrazioni:

Avere la scomposizione IVA su ogni registrazione
Prima di iniziare a registrare, inserisci le tue aliquote IVA nella tabella Codici IVA e inserisci "SÌ" nella colonna Lordo. Ad ogni registrazione, ci sarà la scomposizione IVA, con l'importo IVA indicato nell'apposita colonna.
Calcolare l'IVA aliquota saldo alla fine del periodo
I Codici IVA devono essere inseriti nel dialogo del calcolo IVA, presente nell'estensione di Banana Contabilità Plus. Le registrazioni verranno registrate con gli importi al lordo IVA e non ci sarà la scomposizione degli importi IVA.

Maggiori informazioni sono disponibili alla pagina Formulario IVA - aliquota saldo/forfetaria.

A fine periodo il programma esegue in automatico il calcolo dell'IVA ad aliquota saldo e crea in PDF il fac-simile del formulario ufficiale e il file Xml per l'inoltro elettronico dei dati IVA all'AFC.

Il programma include tante funzioni per lavorare velocemente e ottenere risultati professionali.

Per alcune funzioni è necessario un abbonamento al piano Advanced di Banana contabilità Plus, come per esempio generare il fac-simile o il file XML del Rendiconto IVA, utilizzare le nuove funzioni delle Regole, Filtro e Ordina righe temporaneo. Guarda tutte le funzioni del piano Advanced.

Crea il tuo file

Apri il modello con la WebApp di Banana Contabilità Plus
Con il comando File > Proprietà file imposta il periodo, il nome della tua azienda e la moneta di base (puoi fare il budget e la contabilità in qualsiasi moneta desideri).
Con il comando File > Salva con nome, salva il file. È utile indicare nel nome del file, il nome della Società e l'anno. Per esempio "Bernasconi-Sagl-20xx.ac2".

ATTENZIONE: se chiudi il browser senza salvare, perderai i dati immessi. Salva sempre il file sul tuo computer.

Altre informazioni e approfondimenti:

Svjetlana Antic Ven, 11/15/2024 - 11:23

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/italian/contabilita_doppia/it_company_customers_vat_transactions_flat_tax_rate_method.ac2

ac2 language

Svizzera Contabilità in partita doppia con IVA Azienda

ac2 publisher

Small businesses | Double-entry bookkeeping | SME

Description

The program includes many features to work quickly and achieve professional results:

Import data from bank statements
Create and print invoices with Swiss QR code
Set up Rules to save and automate the completion of transactions imported from bank statements.
Manage VAT according to the new VAT rates
Manage cost centers , customizable to your needs to view specific details of certain accounts.
Create budgets and financial forecasts
Print all the reports you need : Bilanci, Giornale, Schede conto, Rendiconti IVA, Fatture aperte e tanto altro ancora.

For VAT management with the new rates, you can find detailed information on the web pages VAT Management

Some features require a subscription to the Advanced plan of Banana Accounting Plus , such as generating a preview or the XML file for the VAT report, and using the new Rules, Filter, and Temporary Sort features. See all the features of the Advanced plan .

Create your file

Open the template with the Banana Accounting Plus WebApp
Using the command File > File and accounting properties, set the period, your company name, and the base currency (you can do budgeting and accounting in any currency you like).
Using the command File > Save as, save the file. It's helpful to include the company name and the 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.

In our Documentation you will find all the information and insights to manage your accounting efficiently:

caterina Wed, 05/28/2014 - 08:50

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/double_entry_accounting/en_de_vat_smeshort_max500.ac2

ac2 language

Switzerland Double-Entry Accounting with vat/sales tax Business

ac2 publisher

Partnerships (general partnerships and limited partnerships) | Double-entry multi-currency accounting | VAT

Description

Ideal template for a partnership. It includes all the columns and features to manage foreign currency accounts and VAT in compliance with the 2024 regulations. Automatic calculations and exchange rate differences.

Create your file

Open the template with the Banana Accounting Plus WebApp
From the File > File Properties menu, set the period, your company's name and the base currency in any currency you prefer.
From the File > Save As menu, save the file. It is helpful to include the company name and year in the file name. For example "Rossi-SA-20xx.ac2".
In the Exchange Rates table, set up the foreign currencies always with reference to the base currency and the rates. Opening exchange rates are set only the first time you use Banana Accounting. When moving to a new year, these will be automatically carried forward based on the closing exchange rates entered on 31.12.

WARNING: if you close your browser without saving, you will lose all entered data. Always save the file on your computer.

To reopen the saved file, click File > Open.

For VAT management with the new rates, you can find detailed information on the web page VAT Management.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the preview or the XML file for the VAT Report, and using the new features for Rules, Filter, and Temporary Row Sorting. See all features of the Advanced plan.

Accounts Table

In the Accounts table, customize the chart of accounts to your needs and add your customer and supplier accounts with all the necessary data, using the columns in the Address view.

The first time you use Banana Accounting, you need to enter the opening balances in the Opening column, which should match the closing balances from the previous year.

In the following year, when you move to the new accounting period, the program will automatically bring forward the closing balances from the previous year into the Opening column.

Project management can also be done using Segments and Cost Centers.

Transactions Table

In the Transactions table, daily entries are recorded. For quick data entry, refer to the web pages Text entry, editing and smart fill, and Recurring transactions.

You can make either simple transactions (one debit and one credit on the same row), or compound transactions (multiple debits and/or credits across several rows).

The Transactions table includes specific columns for multi-currency transactions.

Balance Sheet

The Balance Sheet is generated from the Reports > Enhanced Balance Sheet by Groups menu and can be customized in its presentation. Each layout can be saved through Customizations, allowing you to reuse it as needed (e.g., quarterly, semi-annual balance sheet, audit, etc.).

Profit and Loss Statement

The Profit and Loss Statement is generated from the Reports > Enhanced Balance Sheet by Groups menu and can be customized in its presentation. Each layout can be saved through Customizations, allowing you to reuse it as needed (e.g., quarterly, semi-annual balance sheet, audit, etc.).

PDF Archive

At the end of the year, or whenever needed, you can archive all your accounting data by creating a PDF file from the File > Create PDF dossier menu.

The PDF dossier can be sent via email to the auditor and reused in case of tax inspections.

multicurrency dossier pdf

Additional Resources

In our Documentation you will find all insights and topics related to multi-currency accounting, in particular:

caterina Wed, 11/08/2023 - 09:32

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/multicurrency/en_defc_vat_sme_partnership.ac2

ac2 language

Switzerland Double-Entry Accounting with vat/sales tax and foreign currencies Business

ac2 publisher

Sole proprietorship | Double-entry multi-currency accounting | VAT

Description

The preconfigured chart of accounts allows you to manage accounting for a turnover of at least 500,000 CHF, in accordance with the rules established in the Swiss Code of Obligations (art. 957 and following). The structure of the chart is in a stepped format, allowing you to view the composition of the operating result even in intermediate stages.
Entirely based on double-entry accounting, you register according to international standards and obtain professional results. Unlimited management of foreign currency accounts.

All the settings and functions are available for:

Creating and printing invoices with the Swiss QR code
Importing data from bank statements
Setting up Rules to store and automate the completion of transactions imported from bank statements.
Managing VAT according to the new VAT rates
Managing cost centers, customizable according to your needs to get detailed insights on specific accounts.
Creating budgets and financial forecasts
Printing all the reports you need: Balance sheets, Journal, Account cards, VAT statements, open invoices and much more.

For VAT management with the new rates, you can find detailed information on the web page VAT Management

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the preview or the XML file for the VAT report, and using the new functions like Rules, Filter, and Temporary Row Sort. See all features of the Advanced plan.

Create Your File

Open the template with the Banana Accounting Plus WebApp
From the File > File Properties menu, set the period, your company name, and the base currency in any currency you like.
From the File > Save As menu, save the file. It is useful to include the company name and year in the file name. For example "Rossi-SA-20xx.ac2".
In the Exchange Rates table, set foreign currencies always with reference to the base currency and exchange rates. Opening rates are set only the first time you use Banana Accounting. When moving to a new year, these will be automatically carried forward based on the closing rates entered on 31.12.

WARNING: If you close your browser without saving, you will lose the data entered. Always save the file on your computer.

In our Documentation you will find all the information and insights to manage your accounting effectively:

caterina Wed, 05/28/2014 - 15:13

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/multicurrency/en_defc_vat_sme_soleenterprise.ac2

ac2 language

Switzerland Double-Entry Accounting with vat/sales tax and foreign currencies Business

ac2 publisher

Legal entities SA and Sagl | Accrual-based subledger | Double-entry multi-currency accounting | VAT

Description

Ideal template for managing accounting with 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 subledger, suitable for accrual-based accounting. All the settings and features are available for:

All the settings and features are available for:

Creating and printing invoices with the Swiss QR code
Importing data from bank statements
Setting up Rules to store and automate the completion of imported transactions from bank statements.
Managing VAT according to the new VAT rates
Managing cost centers, customizable according to your needs to gain specific insights on selected accounts.
Creating budgets and financial forecasts
Printing all the reports you need: Balance sheets, Journal, Account cards, VAT reports, Open invoices, and much more.

Create your file

Open the template with the Banana Accounting Plus WebApp
From the File > File Properties menu, set the period, your company name, and the base currency in any currency you prefer.
From the File > Save As menu, save the file. It's useful to include the company name and year in the file name. For example, "Rossi-SA-20xx.ac2".
In the Exchange Rates table, set the foreign currencies always in reference to the base currency and exchange rates. Opening rates are only set the first time you use Banana Accounting. When transitioning to a new year, they are automatically carried forward based on the closing rates entered on 31.12.

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

For VAT management with the new rates, detailed information is available on the web page VAT Management.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating previews or the XML file for the VAT report, using the new features like Rules, Filter, and Temporary Row Sort. See all Advanced plan features.

Check out our tutorial for Accrual-based Accounting

Resources

In our Documentation you’ll find all the information and insights to manage your accounting efficiently:

caterina Wed, 05/28/2014 - 09:35

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/multicurrency/en_defc_vat_sme_company_customers.ac2

ac2 language

Switzerland Double-Entry Accounting with vat/sales tax and foreign currencies Business

ac2 publisher

Legal entities SA and Sagl | SMEs | Cash-based accounting

Description

Ideal template for managing the accounting of an SA or Sagl with VAT and foreign currencies, with 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 subledger, suitable for cash-based accounting. All the settings and features are available for:

Creating and printing invoices with the Swiss QR code
Importing data from bank statements
Setting up Rules to store and automate the completion of imported transactions from bank statements.
Managing VAT according to the new VAT rates
Managing cost centers, customizable according to your needs to gain specific insights into selected accounts.
Creating budgets and financial forecasts
Printing all the reports you need: Balance Sheets, Journal, Account Cards, VAT Statements, Open Invoices, and much more.

For VAT management with the new rates, you can find detailed information on the page VAT Management.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the invoice preview or the XML file for the VAT Statement, using the new Rules, Filter and Temporary Row Sort features. See all the Advanced plan features.

Create your file

Open the template with the Banana Accounting Plus WebApp
From the File > File Properties menu, set the period, your company name and the base currency in any currency you prefer.
From the File > Save As menu, save the file. It's helpful to include the company name and year in the file name. For example, "Rossi-SA-20xx.ac2".
In the Exchange Rates table, set foreign currencies with reference to the base currency and the exchange rates. Opening rates are set only the first time you use Banana Accounting. When transitioning to a new year, they are automatically carried forward based on the closing rates entered on 31.12.

WARNING: If you close your browser without saving, you will lose the data entered. Always save the file on your computer.

isabelle.pasini Fri, 07/11/2025 - 10:44

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/multicurrency/en_defc_vat_sme_company_customers_cash_method.ac2

ac2 language

Switzerland Double-Entry Accounting with vat/sales tax and foreign currencies Business

ac2 publisher

Company | Double-entry multi-currency accounting | VAT

Description

Template featuring a chart of accounts structure with all the settings and columns for managing accounts in the base currency and any foreign currency, including virtual currencies. Further insights on the various aspects of multi-currency management are available on our pages dedicated to Multi-currency.

For VAT management with the new rates, detailed information is available on the web page VAT Management.

Create your file

Open the template with the Banana Accounting Plus WebApp.
Using the File > File Properties command, set the period, your company name, and the base currency (you can do budgeting and accounting in any currency).
Using the File > Save As command, save the file. It is useful to include the company name and year in the file name. For example, "Rossi-SA-20xx.ac2".
In the Exchange Rates table, set the foreign currencies always with reference to the base currency and exchange rates. Opening rates are set only the first time Banana Accounting is used. At the turn of the new year, they will be automatically carried forward according to the closing rates entered on 31.12.

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

To reopen the saved file click on File > Open.

All the settings and features are available for:

Creating and printing invoices with the Swiss QR code
Importing data from bank statements
Setting up Rules to store and automate the completion of imported bank transactions.
Managing VAT according to the new VAT rates
Managing cost centers, customizable according to your needs to get detailed insights on specific accounts.
Creating budgets and financial forecasts
Printing all the reports you need: Balance sheets, Journal, Account cards, VAT reports, Open invoices, and much more.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating previews or the XML file of the VAT Statement, using the new Rules, Filter, and Temporary Row Sorting functions. See all the features of the Advanced plan.

You can record all possible cases of foreign currency transactions, including transfers and operations that do not involve the base currency.

In our Documentation you will find all insights and topics related to multi-currency accounting, including:

caterina Wed, 05/28/2014 - 15:15

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/multicurrency/en_defc_vat_smeshort_max500.ac2

ac2 language

Switzerland Double-Entry Accounting with vat/sales tax and foreign currencies Business

ac2 publisher

Verwaltung von Mietliegenschaften | Doppelte Buchhaltung

Description

Für den Einstieg in eine neue doppelte Buchhaltung konsultieren Sie bitte unsere Anleitung: Doppelte Buchhaltung beginnen

Weitere hilfreiche Informationen finden Sie in unserer Anleitung zu: Kosten- und Profitstellen

Informieren Sie sich ausserdem über: Rechnungsstellung mit Schweizer QR-Code (integrierte Fakturierung)

barbara Mi., 28.06.2017 - 14:31

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/german/wohnbaugenossenschaften/buchhaltung_liegenschaft_miete.ac2

ac2 language

Schweiz Doppelte Buchhaltung Verschiedene

ac2 publisher

Non Profit templates Switzerland

Banana Accounting Plus is fast, easy, and flexible. Ideal for non-profit organizations.

Intuitive Approach

Associations rely on volunteer work, and often those handling accounting do not have advanced accounting knowledge. With Banana Accounting Plus, it is possible to manage accounting even without being an accountant, thanks to ready-to-use templates where accounts can always be modified, corrected, or deleted, just like in Excel. Banana Accounting Plus can be used confidently both in Switzerland and abroad.

Easy and Quick Guided Start

To simplify the setup, choose one of our ready-made accounting templates, adapt the accounts to your needs, and start recording transactions immediately.

Templates for Associations and Non-Profit Organizations

After each transaction, the accounts are updated automatically, and the entered data is always visible and can be corrected at any time.

Professional Features

Once the transactions are entered, you can generate professional reports and printouts to present to members. Banana Accounting Plus offers many features, from invoicing with Swiss QR codes to automatic import of bank or postal transactions, even with the offset account.

Key features for associations include:

Low Cost - Excellent Value for Money

Non-profit organisations often have limited budgets and aim to allocate all income to their social mission. The cost of Banana Accounting Plus is very affordable and accessible to all.

More Information

Additional Documentation

Extension to print donation receipts

Non Profit Templates Switzerland

Banana Accounting Plus offers chart of accounts templates for associations, based on the Swiss standard model by swissaccounting.ch (formerly veb.ch), the leading Swiss accounting association.

Once you have created your accounting file, it can be fully customized to your needs by adding or removing accounts and groups.

Available Templates

To view the full list of available templates for Swiss associations, visit the Templates page.

Double-entry Accounting

Complete and professional accounting.

Associations full chart of accounts
Ideal for a structured association that wants to manage its accounting professionally, like a company. The chart includes all accounts required by the standard.
This template also serves as a reference when adding additional accounts.
Associations simplified chart of accounts
Ideal for small associations with basic activity. The template includes only main groups and accounts.
VAT Management
Associations with commercial activity and VAT billing can use this template, which includes features and parameters for VAT management.
- Full chart of accounts with VAT
- See the Federal Tax Administration for threshold information.
Multi-currency

Income and Expense Accounting

For simple accounting using the income and expense method, including financial position and cash flow.

Cash Manager

For very simple accounting with a single account using the income and expense method, including financial position and cash flow.

Chart of Accounts Structure

In Banana Accounting Plus, the chart of accounts for associations is based on the SME chart of accounts structure developed by swissaccounting.ch (formerly veb.ch).

To download the related template, visit: Associations full chart of accounts.

Balance Sheet Structure

Assets are divided into:
- Current assets (10)
- Fixed assets (14)
Liabilities are divided into:
- Short-term liabilities (20)
  Long-term liabilities (24)
- Funds (27)
- Equity (28)

Profit and Loss Statement

The profit and loss statement is divided into Revenues and Expenses.

Revenues are divided into:
- Membership fees (300)
- Contribution income (310)
- Income from activities and services (330)
- Other income (360)
Expenses are divided into:
- Costs for activities and services (4)
- Personnel costs (5)
- Administrative expenses (6)
- Depreciation and value adjustments (68)
- Financial costs and revenues (69)
- Direct taxes (89)

Cost Centers and Segments

The chart of accounts templates in Banana Accounting Plus also include cost centers.

With cost center CC3 (;) members are managed:
- Allows to enter members' addresses and keep track of payments made
- The dedicated Extension allows printing of donation certificates
With cost center CC1 (.) projects are managed
With Segment (:) details for various departments or areas are managed

Section-based Reporting

Associations needing separate financial reports for different sections can use the segment functionality.

References

The chart of accounts is set up based on the structure published by veb.ch, the largest Swiss accounting association. Veb.ch also published the Swiss chart of accounts for Small and Medium Companies (SMEs), which is the standard for companies in Switzerland.

Documentation for associations and model chart of accounts structure (in German).
A very comprehensive document for those managing an association, unfortunately available only in German.

Full List of Accounts and Groups

Below is a reference list of all accounts and groups included in the template.

Section	Group	Account	Description	BClass	Sum In
*			BALANCE SHEET

1			ASSETS

		1000	Cash on hand	1	10
		1020	Bank account (including postal account)	1	10
		1060	Securities	1	10
		1100	Receivables from deliveries and services (debtors)	1	10
		1109	Provision for doubtful debts	1	10
		1140	Short-term advances and loans	1	10
		1176	Withholding tax	1	10
		1190	Other short-term receivables	1	10
		1200	Inventories and non-invoiced services	1	10
		1300	Accrued income and prepaid expenses	1	10
	10		Current assets		1

		1400	Securities	1	14
		1440	Long-term loans	1	14
		1441	Other long-term receivables	1	14
		1500	Movable tangible assets (machinery, equipment, furniture, PCs)	1	14
		1600	Properties	1	14
	14		Fixed assets		1

	1		Total assets		00


2			LIABILITIES

		2000	Accounts payable (creditors)	2	20
		2100	Bank debts	2	20
		2140	Other interest-bearing debts	2	20
		2210	Other short-term debts (not onerous)	2	20
		2270	Social insurances and social security contributions	2	20
		2300	Accruals and deferred income	2	20
	20		Short-term third party capital		2

		2400	Bank debts	2	24
		2450	Loans and mortgages	2	24
		2500	Other long-term debts (not onerous)	2	24
		2600	Provisions	2	24
	24		Long-term third party capital		2

		2700	Funds established from donations	2	27
		2710	Funds established by the association	2	27
	27		Fund capital		2

		2850	Association’s equity	2	28
		2900	Restricted equity of the association (funds)	2	28
	2979		Profit or loss for the year		28
	28		Equity		2

	2		TOTAL LIABILITIES		00


*			PROFIT & LOSS STATEMENT

4			INCOME

		3000	Membership contributions	4	300
		3010	Active members’ contributions	4	300
		3011	Passive members’ contributions	4	300
		3012	…….	4	300
		3015	Voluntary members’ contributions	4	300
	300		Membership contributions		3

		3100	Donations and contributions from supporters	4	310
		3110	Inheritance and bequests	4	310
		3120	Donations/Government grants	4	310
		3130	Revenues from fundraising	4	310
	310		Contributions received		3

		3300	Revenues from sale of goods and materials	4	330
		3310	Proceeds from services	4	330
		3320	Proceeds from events	4	330
		3330	Courses and participation fees	4	330
		3340	Rental income (material, clubhouse)	4	330
	330		Revenues from activities and services		3

		3600	Revenue from advertisements, advertising and sponsorships	4	360
		3610	Revenues from own properties	4	360
		3620	Other revenues	4	360
	360		Other revenues		3

		3805	Losses on receivables, changes in value adjustments	3	380
	380		Decrease in revenues		3

	3		TOTAL INCOME		02

3			EXPENSES

		4000	Purchase of goods and materials	3	4
		4400	Third-party services	3	4
		4500	Services for association purposes (e.g. expenses for active men, women and youth teams)	3	4
		4900	Expenses for own properties (excluding interest and depreciation)	3	4
	4		Expenses for activities and services		4-5-6

		5000	Salaries	3	5
		5700	Social insurance contributions	3	5
		5800	Other personnel expenses	3	5
	5		Personnel expenses		4-5-6

		6000	Expenses for premises (rent)	3	6
		6100	Maintenance and repairs, replacement of movable tangible assets	3	6
		6200	Vehicle and transport costs	3	6
		6300	Property insurance, charges, fees and permits	3	6
		6400	Energy and disposal costs	3	6
		6500	Office equipment, printers, photocopies, specialist publications	3	6
		6510	Telephone, internet, postages	3	6
		6530	Secretarial, accounting and auditing expenses	3	6
		6540	Expenditures, allowances and reimbursements for board of directors and executive bodies	3	6
		6541	Association general meeting expenses	3	6
		6542	Board of directors meeting expenses	3	6
		6570	IT expenditures	3	6
		6600	Advertising and marketing expenses	3	6
		6660	Contributions, donations, grants	3	6
		6700	Other operating expenses of the association	3	6
	6		Other costs and administrative expenses of the association		4-5-6

		6800	Depreciation and value adjustments	3	68
	68		Depreciation and value adjustments		4-5-6

		6900	Interest expenses	3	69
		6902	Mortgage interest and ground rents	3	69
		6940	Fees and commissions	3	69
		6942	Exchange losses on capital investments	3	69
		6950	Revenues from investments (interest and dividends)	4	69
		6993	Exchange gains on capital investments	4	69
	69		Financial result		4-5-6

		8900	Direct taxes	3	89
	89		Direct taxes		4-5-6

	4-5-6		TOTAL EXPENSES		02

	02		Loss(+)/Profit(-) from Profit & Loss Statement		2979

	00		Difference should be = 0 (blank cell)


*			COST AND PROFIT CENTERS

04			Members
		;001	Member 1		MG
		;002	Member 2		MG
		;003	Member 3		MG
	MG		Total members

03			Projects
		.P1	Project 1		PR
		.P2	Project 2		PR
	PR		Total projects

*			SEGMENTS

			Sectors
		:MEN	Men sector		SEC
		:WOM	Women sector		SEC
		:YOU	Youth sector		SEC
	SEC		Total sectors

Non-profit organization | Cash Manager (Free)

Description

Banana Accounting Plus Cash Manager is a completely free application. Just a few simple steps are enough to create your file.

Create your file

Open the template with the Banana Accounting Plus WebApp
With the File > File Properties command, set the period, the name of your association, and the base currency (you can do the budget and accounting in any currency).
With the File > Save As command, save the file. It is useful to include the name of the association and the year in the file name. For example: "Association-20xx.ac2".

WARNING: if you close your browser without saving, you will lose the entered data. Always save the file on your computer.

You can find all the information in our Documentation, especially on the following pages:

caterina Fri, 11/17/2023 - 07:56

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/cash_book/cb_non_profit.ac2

ac2 language

Switzerland Cash Manager Non-Profit

ac2 publisher

Non-profit organization | Income & Expenses

Description

The template, while simple and essential in structure, allows you to manage your accounting professionally.

You can customize the accounts and categories at any time to suit your specific needs.
The Accounts and Categories tables provide an immediate view of the balances for each account and category, allowing you to maintain full control over your financial situation.
By setting up the members and donors list, you can issue invoices with the added benefit that they are automatically recorded in the accounting.
You can speed up the entry of transactions by importing banking data and using Rules: for each imported transaction, you enter a keyword (Rule) that completes all the other elements of the transaction (counterpart, cost center, etc.); in future imports, the program will automatically complete the data whenever it finds the keyword, significantly reducing work time and minimizing errors.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new Rules, Filter and Temporary Row Sorting functions. See all features of the Advanced plan.

Create your file

Open the template with Banana Accounting Plus WebApp
With the File > File properties command, set the period, the name of your organization and the base currency.
With the File > Save As command, save the file. It is helpful to include the association name and year in the file name. For example "Association...-20xx.ac2".

WARNING: if you close the browser without saving, you will lose the entered data. Always save the file on your computer.

In our Documentation you will find all the information on the various topics:

caterina Wed, 05/28/2014 - 15:59

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/income_expense/sa_non_profit.ac2

ac2 language

Switzerland Income & Expense Accounting Non-Profit

ac2 publisher

Non-profit organization with VAT | Income / Expenses

Description

This template, while having a simple and essential setup, allows you to manage accounting in a professional way.

You can customize accounts and categories at any time, adapting them to your specific needs.
The tables Accounts and Categories provide an immediate view of balances for each account and category, allowing you to maintain full control of your financial situation.
By setting up the list of members and donors, you can issue invoices which are automatically recorded in the accounting system.
The VAT Codes table is updated with the new 2024 VAT rates.
To speed up the entry of transactions, you can use bank data import together with the use of Rules: for each imported transaction you enter a keyword (Rule) that fills in all other elements of the transaction (counter-account, VAT code, cost center...). In future imports, the software will automatically complete entries whenever it finds the keyword, significantly reducing work time and minimizing errors.

Some functions require a subscription to the Banana Accounting Plus Advanced Plan, such as generating the VAT report facsimile or XML file, using the new Rules features, Temporary Row Filter, and Sort. See all the Advanced Plan features.

Create your file

Open the template with Banana Accounting Plus WebApp
Use the File > File Properties command to set the accounting period, the name of your organization, and the base currency (you can do budgeting and accounting in any currency).
Use the File > Save As command to save the file. It's useful to include the association's name and year in the file name. For example, "Association-20xx.ac2".

WARNING: if you close the browser without saving, all entered data will be lost. Always save the file to your computer.

To reopen the saved file, click on File > Open.

Also check out Organize your accounting files locally, on a network or cloud.

More information is available on the following pages:

caterina Fri, 11/17/2023 - 10:04

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/income_expense/sa_vat_non_profit.ac2

ac2 language

Switzerland Income & Expense Accounting with vat/sales tax Non-Profit

ac2 publisher

Tutorial: So erstellen Sie Mitgliederrechnungen in der Einnahmen-Ausgaben-Rechnung

Description

Die Informationen zur Verwendung der Mitgliederfunktionen sind identisch mit denen im Tutorial Rechnungen an Mitglieder für die Zahlung von Mitgliedsbeiträgen.

Der einzige Unterschied liegt in der Buchführungsart, die hier auf der Vorlage Einnahmen-Ausgaben-Rechnung basiert.

Um dies zu ändern, wählen Sie einfach die Buchhaltungsart Einnahmen-Ausgaben.

Konten und Kategorien lassen sich jederzeit individuell anpassen, sodass Sie die Buchhaltung optimal auf die Bedürfnisse Ihres Vereins abstimmen können.
Die Tabellen Konten und Kategorien bieten Ihnen eine sofortige Übersicht über die Salden sämtlicher Konten und Kategorien. So behalten Sie die finanzielle Lage Ihres Vereins stets im Blick.
Rechnungen, die Sie über die Mitgliederliste erstellen, werden automatisch in die Buchhaltung übernommen.
Durch den Import von Bankdaten in Kombination mit individuell definierbaren Regeln zur automatischen Vervollständigung importierter Datensätze lässt sich die Buchungserfassung erheblich beschleunigen: Beim ersten Import weisen Sie einer Transaktion ein Schlüsselwort (Regel) zu, das automatisch Felder wie Gegenkonto oder Kostenstelle ausfüllt. Bei zukünftigen Importen erkennt das Programm dieses Schlüsselwort und ergänzt die Buchung automatisch – das spart Zeit und reduziert Fehlerquellen.

Durch das Öffnen der Datei dieses Tutorials können Sie Tests durchführen oder sie als Grundlage für Ihre eigene Buchhaltungsdatei verwenden, indem Sie die Buchungen und Anfangssalden manuell löschen.

Einige Funktionen – wie erweiterte Regeln sowie temporäre Filter- und Sortierfunktionen – erfordern ein Abonnement des Advanced-Plans von Banana Buchhaltung Plus.
Sehen Sie sich alle Funktionen des Advanced-Plans im Überblick an.

Erstellen Sie Ihre Datei

Öffnen Sie die Vorlage mit der WebApp von Banana Buchhaltung Plus.
Legen Sie unter Datei > Eigenschaften (Stammdaten) den Zeitraum, den Vereinsnamen sowie die Basiswährung fest.
Speichern Sie die Datei über Datei > Speichern unter. Wir empfehlen, im Dateinamen den Vereinsnamen und das Jahr anzugeben (z.B. Verein-20XX.ac2).

WICHTIG: Wenn Sie den Browser schliessen, ohne die Datei zu speichern, gehen alle eingegebenen Daten verloren. Speichern Sie daher immer eine Kopie lokal auf Ihrem Computer.

Um die gespeicherte Datei erneut zu öffnen, wählen Sie den Menübefehl Datei > Öffnen.

In unserer Dokumentation finden Sie ausführliche Anleitungen zu verschiedenen Themen, mit denen Sie Ihre Buchhaltung optimal verwalten können:

caterina Mo., 10.07.2023 - 09:02

Tutorial File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/german/vereine/11219/income-expenses-invoices-members.ac2

ac2 language

Schweiz Einnahmen-Ausgaben-Rechnung/EÜR Non-Profit

ac2 publisher

Non-profit organization | Double-Entry Accounting

Description

Tutorial created based on the information available on the site www.swissaccounting.ch (formerly www.veb.ch). The chart of accounts is structured according to the system developed by Herbert Mattle and Dieter Pfaff.
More information:

Swissaccounting.ch (German) - PDF document and useful information for efficiently managing finances and accounting, complying with legal and insurance regulations.
Kmu.admin.ch - Useful information for establishing an association

Set up your file

Create a new file starting from this template (Template ID +10940), using one of the methods explained.
From the File > File properties menu, set the period and the company name.
From the File > Save As menu, save the file. It's useful to include the association's name and year in the file name. For example, "Association XX-2025.ac2".

Accounts Table

In the Accounts table of this tutorial, you will find the balance sheet and income statement accounts already set up. To get intermediate totals and more detailed views, the main groups are divided into various subgroups. You can fully customize the chart of accounts according to your needs.

The Balance Sheet accounts are divided into groups and subgroups: Current Assets, Fixed Assets, Total Assets; Short-term Liabilities, Long-term Liabilities, Funds, and Equity. The Income Statement is in a stepped format. Cost and profit centers are available to manage members and projects, as well as segments to manage different activity sectors.

Assets

Assets are divided into the following main groups:

Current Assets
Fixed Assets

Liabilities

Liabilities are divided into three main groups:

Short-term liabilities
Long-term liabilities
Equity

In the Accounts table, in the Opening column, enter the opening balance for each account.
When moving to the new year, the opening balance is carried over automatically from the menu Actions > Create New Year.

After each entry, the columns of the Accounts table are immediately updated, giving you a clear and immediate view of the financial situation.

Non-profit organization cash and cash equivalents

Income Statement

The income statement is divided into Revenues and Costs with the following subgroups:

Revenues

Membership fees
Revenue from contributions
Revenue from activities and services
Other revenue

Costs

Costs for activities and services
Personnel costs
Administrative costs
Depreciation and value adjustments
Financial costs and revenues
Direct taxes

Non-profit organization profit and loss statement

Other Elements of the Chart of Accounts

At the end of the chart of accounts, profit centers are set up to provide detailed information for the following groups:

List of members, managed with CC3 (;) - Allows you to view details for each member, as well as print subscriptions and donation certificates.
Projects, managed with CC1 (.) - To view details for each project.
Activity sectors, managed with Segments - To know which sector was most successful and generated more profit.

Plan Liquidity

Liquidity is the main pillar of the Association: it allows activities to be carried out to achieve the set goals, to forecast in advance how much liquidity will be available while minimizing risks, and to constantly check whether the budget approved by the general meeting is being followed.

Banana Accounting Plus gives you the ability to create both liquidity planning and the economic budget.

Discover the various Forecasting features in our Documentation:

Enter Budget Transactions

You enter the budget in the Budget table, using the double-entry accounting method. You use the same chart of accounts already available for general accounting. You simply start recording the transactions that usually occur each month, entering only one record. You should also include operations that happen once a year or repeat quarterly. The table includes the Repeat column, which, based on the period option you enter, allows the program to automatically calculate the total with all details.

When entering transactions, record the accounts in Debit and Credit as if you were entering actual accounting data. This way, by using all accounts available in the chart of accounts, you will have all movements for liquidity, other balance sheet accounts, and the income statement.

For revenues, it is more difficult to make forecasts. We recommend entering the amounts based on revenues from the same period of the previous year, evaluating upcoming events or focusing on other special events, such as the purchase of new equipment or other investments.

Always record in the Budget table, using the accounts from the income statement and liquidity accounts.

Budget Account Card

If you enter your Budget, you can view all data grouped by each cost or revenue item in the respective cards, just like with actual recorded data.

This way, you can see all details of each account card or group and constantly check whether the budgeted data matches the recorded data, thanks to the graph that provides an immediate visual for comparisons.

To activate one or more Budget account cards, proceed as follows:

Menu Report > Account cards > activate Budget entries.

Financial Planning Balance Sheet

Once you've completed your forecast entries, by viewing the balance sheet and income statement, you can see the impact on liquidity. You can always go back to the Budget table and change the amounts where necessary.

Cash flow planning is a very effective and successful strategy that allows you to make more prudent decisions regarding the association’s activities.

To view the financial planning balance sheet, click:

Menu Report > Enhanced balance sheet with groups > in the Columns section, activate Budget in the balance sheet.

Forecast of Costs and Revenues

In the income statement, you can assess the impact of your forecast on costs and revenues and understand if the forecasted revenues will be sufficient to cover the costs.

To view the financial planning balance sheet, click:

Menu Report > Enhanced balance sheet with groups > in the Columns section, activate Budget in the Income Statement.

Record Actual Transactions

In the Transactions table, enter all daily movements. If you want to speed up the entry process, we recommend using Banana’s various features:

The Data entry with autocomplete function automatically recalls previously entered data.
The Recurring Transactions function (under the Actions menu) lets you save repetitive entries in a dedicated table.
Importing data from bank statements automatically retrieves all bank transactions.
You can link each transaction to its related digital document, and with a single click view the document.
See also Accounting file and digital receipts to better organize your documents.
Use the Sort rows by date command to sort rows in chronological order.
Use the Print/Preview command to print or export the journal in PDF format.

Enhanced Balance Sheet

To view the Balance Sheet, click on the Report menu and then the Enhanced Balance Sheet or Enhanced Balance Sheet with groups command. You can customize the statement with the columns you wish to display, such as also including the budget column or balance sheet by period.

The Enhanced Balance Sheet shows all accounts without any subgroups.
The Enhanced Balance Sheet with groups displays all accounts including the subgroups.

Check Balances Against Budget

When the actual data has been recorded, you can view the Balance Sheet and Income Statement and compare them with the budget. Monitoring the comparison is an excellent way to check whether everything is proceeding as planned or if you need to adjust some amounts to better match the accounting values and avoid compromising future forecasts.

To obtain the balance sheet with actual and budgeted comparisons, click:

Menu Report > Enhanced balance sheet with groups > in the Columns section, activate Current, Budget, and Difference for both the Balance Sheet and the Income Statement.

Final profit and loss statement compared to budget

Svjetlana Antic Mon, 04/29/2019 - 14:26

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/double_entry_accounting/en_de_sme_nonprofit_complete.ac2

Tutorial File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/no-profit/10940/en_de_sme_nonprofit_tutorial_budget.ac2

ac2 language

Switzerland Double-Entry Accounting Non-Profit

ac2 publisher

Invoices to members in double-entry accounting

Description

Create your file

To get started quickly, we recommend downloading the template provided at the beginning of this page, or opening it directly from the program as follows:

Open the template with the Banana Accounting Plus WebApp
Using the File > File Properties command, set the period, your organisation's name, and base currency
Using the File > Save As command, save the file. It's useful to include the name of the organisation and the year in the filename. For example "Association...-20xx.ac2".

Enter the basic information of the organisation

In the menu File > File Properties > Accounting, enter your organisation’s data, start and end dates, and base currency.

In the Address section, fill in the required fields. These details are essential for invoice headers.

Insert the logo and define the invoice header position

To insert the organisation’s logo and define the position of the various headers on the invoice, go to the menu File > Set Logo.

For more details, visit the page Set Logo

Enter members' data

In the Accounts table, at the end of the chart of accounts, enter all members of the organisation using the cost center CC3, which uses a semicolon.

In the Addresses view, fill in the various columns with the members' details. For each member, you can specify the invoice language in the Language column.

If you selected a different template that does not include the Addresses view, you can activate it from the menu Tools > Add New Features > Add Addresses and fill in the requested columns.

Set the Members Group

Once you have created the member list with a grouping code, you need to define this group in the invoice settings:

From the menu Report > Customers > Settings, select the members' grouping code. In our tutorial it is indicated as TM (Total members).

Prepare and print member invoices

Enter the invoice data in the Transactions table. You only need to fill in the following fields:

Date
Description
Invoice number (essential for invoice printing)
Membership fee amount
In the CC3 column, enter the cost center for the member that you defined at the end of the chart of accounts, but without the semicolon.
The Debit and Credit columns remain empty.

Now you're ready to print the invoices. Proceed as follows:

From the menu Report > Customers > Print Invoices, access the dialog where you can select one or more invoices to print, choose the layout, and adjust settings for customization.

In the Options section, you can enter notes for the member and define the language.

Invoice

Further information:

Layout with Swiss QR Code (Banana+)
Import ISO 20022 file (See section on national specifications)

paola Mon, 01/31/2022 - 15:49

Tutorial File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/no-profit/11132/double-entry-noprofit-tutorial-invoice-members.ac2

ac2 language

Switzerland Double-Entry Accounting Education

ac2 publisher

Non-profit organisations with VAT | Double-entry accounting

Description

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:

Svjetlana Antic Mon, 01/07/2019 - 15:54

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/double_entry_accounting/en_de_vat_smeshort_nonprofit.ac2

ac2 language

Switzerland Double-Entry Accounting with vat/sales tax Non-Profit

ac2 publisher

Non-profit organisations | Multi-currency double-entry accounting

Description

Manage members, projects, and activities using cost centers and segments. Automated member subscriptions and donation certificates.

In our Documentation you’ll find all the information and insights to manage your accounting efficiently:

caterina Wed, 05/28/2014 - 09:27

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/multicurrency/en_defc_smeshort_nonprofit.ac2

ac2 language

Switzerland Double-Entry Accounting with foreign currencies Non-Profit

ac2 publisher

Non-profit organisations with VAT | Multi-currency double-entry accounting

Description

Chart of accounts with a very simple structure of groups and subgroups. Swiss VAT codes are already set up to automatically generate a sample VAT report and the XML file for electronic VAT data submission to the FTA’s online platform (Advanced plan only).

All the settings and features you need for:

Creating and printing invoices with Swiss QR code
Importing data from bank statements
Setting up Rules to save and automate the completion of transactions imported from bank statements.
Managing VAT according to the new VAT rates
Managing cost centers, customizable to suit your needs to get detailed insights into specific accounts.
Creating budgets and financial forecasts
Printing all the reports you need: Balance Sheets, Journal, Account Cards, VAT Reports, Open Invoices and much more.

For managing VAT with the new rates, you can find detailed information on the VAT Management page.

Some features require a subscription to the Banana Accounting Plus Advanced plan, such as generating the sample or XML VAT Report, using new features like Rules, Filter and Temporary Row Sorting. See all Advanced plan features.

Create your file

Open the template with the Banana Accounting Plus WebApp
From the menu File > File Properties set the period, your company name, and base currency in any currency you want.
From the menu File > Save As, save the file. It’s useful to include your company name and year in the file name. For example: "Rossi-SA-20xx.ac2".
In the Exchange Rates table, set up foreign currencies always in reference to the base currency. Opening exchange rates are set only the first time Banana Accounting is used. At the new year transition, these are automatically carried forward using the closing exchange rates as of 31.12.

WARNING: If you close the browser without saving, you will lose any entered data. Always save the file to your computer.

To reopen the saved file, click on File > Open.

In our Documentation you’ll find all the information and insights you need to manage your accounting effectively:

caterina Wed, 05/28/2014 - 08:51

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/multicurrency/en_defc_vat_smeshort_nonprofit.ac2

ac2 language

Switzerland Double-Entry Accounting with vat/sales tax and foreign currencies Non-Profit

ac2 publisher

GAAP FER 21 Templates

The chart of accounts we offer is set up according to the NGO model, as published in the PDF manual by the FGC (Fédération Genevoise de Coopération), where the SWISS GAAP RPC standards are presented and the proper accounting practices are explained.

Gemeinnützige Nonprofit-Organisationen | Vorlage gemäss den Swiss GAAP FER 21 Normen | Doppelte Buchhaltung

Description

Der von uns vorgeschlagene Kontenplan ist nach dem NGO-Modell (Non-Governmental Organisations bzw. Nichtregierungsorganisation) aufgebaut, das im PDF-Handbuch der FGC (Fédération genevoise de coopération) veröffentlicht ist, in dem die SWISS GAAP RPC-Standards vorgestellt und die korrekte Buchführung erläutert werden.

Referenzen:

Manuel pratique pour la présentation de la comptabilité des associations membres de la FGC

Enthält auch Kostenstellen, um Mitglieder, Projekte und Segmente zu verwalten.

In unserer Dokumentation finden Sie alle Informationen und Erkenntnisse, die Sie benötigen, um Ihre Buchhaltung optimal zu führen:

tiziana Fr., 26.04.2024 - 16:19

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/german/vereine/11265/11265_gaap_doppelte_buchhaltung.ac2

ac2 language

Schweiz Doppelte Buchhaltung Non-Profit

ac2 publisher

https://fgc.federeso.ch/sites/default/files/fgc_manuel_rpc21.pdf

Gemeinnützige Nonprofit-Organisationen | Vorlage gemäss den Swiss GAAP FER 21 Normen | Doppelte Buchhaltung mit Fremdwährungen

Description

Referenzen:

In unserer Dokumentation finden Sie alle Informationen und Erkenntnisse, die Sie benötigen, um Ihre Buchhaltung optimal zu führen:

sabine Do., 25.04.2024 - 08:21

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/german/vereine/11263/11263_gaap_fremdwaehrungen.ac2

ac2 language

Schweiz Doppelte Buchhaltung mit Fremdwährungen Non-Profit

ac2 publisher

Membership list

To manage your members, you can start from one of the following templates (with example entries):

With Banana Accounting Plus, you can set up a member list with address data and other configurations. You can then automatically generate:

Below is how to set up the member list as cost centers (cash-based accounting).

In a later section, you’ll find how to set up the member list with active accounts if using accrual accounting.

Set up member accounts – cash-based accounting

Associations that use cash-based accounting must configure member accounts with cost center CC3 (;). Membership fees are recorded as income upon receipt. The member code appears as supplementary information.

In the Section column, insert an asterisk to change the section.
In the next row’s Section column, insert 04 for income.
Use cost center CC3 (;) for each member account.

Enter address data

Member data such as address, phone, and email are entered in dedicated columns visible in the Addresses view. If the view is not visible, add it from the menu Tools > Add/Remove Features > Add Address columns in Accounts table.

Enter membership fee payments in CC3

Payments and other entries related to members are recorded in the Transactions table. If members were set up with CC3, record as follows:

Enter date and document number
Enter description
In the Debit column, enter the bank account; in Credit, the donation income account
In the CC3 column, enter the member account (without punctuation)

If the CC3 column is not visible, go to Data > Organize Columns > CC3 and enable visible.

You can view each member’s transactions and balance in the account card by clicking the blue icon in the cell, or via Reports > Account cards.

Invoices for membership fees

With entries set (either with CC3 or ledger), you can generate membership fee invoices:

From the menu Reports > Customers > Print invoices, access the dialog to customize and print invoices.

For more details, see the tutorial Invoices for membership fees.

Donation certificate for members

If income is recorded with member information, you can use the extension to print donation certificates. This automatically prepares a letter with member payment info.

Print member list

Select the member rows in the Accounts table
Go to File > Print and choose Print selection

You can also use the Extract Rows command to filter accounts, then print the displayed table.

Export member data

Use the Extract Rows command
Copy/paste data from Banana Accounting Plus into Excel
Export data to CSV or Excel

Set up member accounts – accrual-based accounting

Associations using accrual accounting can set up members as standard asset accounts or subledger accounts at the end of the chart of accounts.

The fee is recorded as income when the invoice is issued (or at the start of the period) by debiting the member account. Upon payment, the member account is credited.

Detailed instructions on setting up member accounts in this case are the same as for Customer subledger.

Registering and invoicing membership fees with member subledger

Enter the date and document number
Enter the description and invoice number
In the Debit column, enter the member account; in Credit, the donation income account

Donation certificate for non-profit organizations

Banana Accounting Plus allows you to create donation certificates in letter format for non-profit organizations in Switzerland in a very simple, fast way and without the need for external tools like Word.

This extension is only available with the Integrated invoicing.

For more information, see the page:

Donation certificate for non-profit organisations (Banana+)

The following templates are available to get started (with examples):

QR invoices to members

Banana Accounting Plus allows you to create QR-coded invoices for Switzerland, including the letters to be sent to members.

More information can be found at the following links:

With the Advanced plan of Banana Accounting Plus you can create more customisations and get free support for up to 3 cases per year.

Free text letter

The extension allows you to create a free text letter for the members registered in Banana Accounting Plus (Accounts table).

For more information visit the page:

Free text letter

Letters to members with mail merge of Word

Banana Accounting allows you to export data, which can be used to create documents in Word. For example, you can create letters of request for payment of associative fees where addresses are inserted thanks to the Word mail merge command.

Suppose we want to write a letter to be sent to each member: the content of the letter will be the same for all, but the address must be different for each letter. To avoid editing all addresses manually, we can use the Word mail merge feature .

Below we explain how to use the function with Windows, for Mac please refer to the relevant documentation of Word.

Use the following steps:

Create a Membership list in Banana Accounting (Income & Expense Accounting or Double-entry accounting file).
Export the address lines from Banana Accounting in HTML format.
Use the Print merge feature of Word.

Reference documentation

Export address lines from Banana Accounting in HTML format

The first step is to export addresses from Banana Accounting in html format, so that Word can read and use them:

In the Accounts table select Address view.
Select the lines of the addresses that you wish to export.
From the Data menu select > Export rows > Export rows to Html
In the dialog window:
- Enter the file name
- Click Browse... to select the file save location
- Insert a text in Header 1. The other fields are optional
- Make sure the Export selection only zone option is checked.

Open the Html Options section and make sure the options are displaying as shown in the image below.
Click OK to finalise the export of the lines in html format

Use the mail merge feature of Word

After export of addresses in html format, you can start working with Word and use the mail merge feature.
The procedure to follow is described below, but we recommend that you visit the Microsoft

Use mail merge for bulk email, letters, labels and envelopes

Create the letter:
- open Microsoft Word
- select the Mailings tab
- select Start Mail Merge
- select Letters
- type in the content of the letter in Word inserting the text that will be repeated for each document.
Link the exported addresses of the HTML file to the Word document:
- in the Mailings tab select Select Recipients
- select Use an existing list
- select the .html file exported from Banana
- confirm with OK in the appearing window
Add the addresses:
- Place the cursor where you want the address to be inserted in the Word document, (for example, at the top of the page)
- In the Mailings tab select Insert Merge Field
- One by one, select the address fields you wish to add
- Check with Preview Results using the forward and back darts
Print the letters:
- select Finish & Merge > Print Documents... to print all letters
- select Finish & Merge > Edit individual Documents... and All to eventually modify and save the letters
Send messages by email:
As an alternative to step 4, you can choose to send letters by email.

For each member will be used the email address specified in the address view in Banana Accounting. If there are no email addresses you need to add them, and eventually export again the address lines in HTML format so that the exported file also contains the email addresses.
It is also necessary to install and use Outlook as email program. It's not possible to use the web version. More information at Use mail merge to send bulk email messages.

To send email messages:
- select Finish & Merge > Send Email Messages...
- In the field "To" select Email_work (the column used in Banana Accounting for entering the email address).
- In the field "Subject line" enter the subject text of the email.
- In the "Mail Format" field select HTML (default setting).
- Select All to send the email to all members.
- Confirm with OK.

La contabilità Immobiliare Svizzera

Banana Contabilità Plus permette di tenere in modo facile e veloce la contabilità di un immobile a reddito o di un condominio, anche se non sei uno specialista. Il programma mette a disposizione diversi modelli pronti all'uso, da scegliere in base al tipo di immobile da amministrare e al livello di familiarità con la contabilità di chi lo gestisce.

Con Banana Contabilità Plus puoi:

Tenere sotto controllo acconti spese, affitti e pagamenti ai fornitori.
Sapere sempre chi ha pagato e chi è in ritardo.
Registrare facilmente le spese per manutenzioni, artigiani e servizi.
Ottenere un rendiconto professionale a fine anno pronto da stampare o inviare per e-mail completo di tutti i giustificativi.

Per iniziare, è importante chiarire il tipo di immobile vuoi gestire:

Condominio o Proprietà per Piani (PPP): edifici con più proprietari, che condividono spese e aree comuni.
Immobile a reddito: beni di proprietà di una sola persona o società, che generano reddito affittandoli a terzi.

Ogni immobile può essere composto da una o più unità immobiliari (appartamenti, uffici o negozi), che possono appartenere a un unico proprietario oppure a più comproprietari.

Dopo aver definito la tipologia di gestione dell’immobile, puoi scegliere il modello di piano contabile più adatto.

Condominio (PPP)

Un condominio (anche chiamato proprietà per piani, comproprietà o PPP) è un edificio suddiviso in più unità immobiliari (appartamenti, uffici o negozi), che di regola appartengono a proprietari diversi. In alcuni casi, un singolo proprietario può possedere più unità all’interno dello stesso edificio.

Nei condomini la contabilità è organizzata come segue:

ogni comproprietario può usare una o più delle proprie unità per scopi privati, senza affittarle;
oppure decidere se affittarle (e quindi gestire anche una contabilità da immobile a reddito).

In base a questa distinzione, un condominio si articola in due livelli di gestione:

la gestione condominiale (PPP), che riguarda la contabilità comune per gestire le spese e le aree condivise, come la manutenzione delle scale, del giardino, del tetto, ecc., di regola effettuata dall'amministratore;
la gestione delle singole unità, effettuata separatamente dai rispettivi comproprietari che le danno in affitto.

In sintesi, chi amministra un condominio gestisce la contabilità delle spese comuni (scale, giardino, manutenzione generale), mentre le spese relative a una singola unità immobiliare, anche se sfitta, sono a carico del rispettivo proprietario, indipendentemente dal fatto che si tratti di un appartamento, un ufficio o un negozio.

Immobile a reddito

Un immobile a reddito è un edificio (o anche un singolo appartamento) con un solo proprietario, che genera un reddito grazie agli affitti pagati dagli inquilini.
L'edificio può essere composto da diverse unità, come appartamenti, uffici o negozi che il proprietario affitta in cambio di una pigione mensile.

Il proprietario tiene la contabilità completa di tutte le entrate (affitti) e delle uscite (spese di manutenzione, fornitori, assicurazioni, ecc.), per monitorare la redditività dell’immobile.

Anche nel caso in cui un proprietario possieda un solo appartamento e lo dia in affitto, questo rientra comunque tra gli immobili a reddito e segue le stesse regole contabili.

Chi gestisce un immobile a reddito deve gestire tutte le spese: sia di quelle relative agli spazi comuni, sia di quelle relative alle singole unità immobiliari.

Modelli per la contabilità immobiliare

Scegli ora il modello di Banana Contabilità Plus più adatto alle tue esigenze consultando la sezione qui sotto, dove trovi i modelli suddivisi per tipo di contabilità immobiliare:

Come scegliere il modello da utilizzare

Decidi quale modello di contabilità immobiliare fa al tuo caso attraverso questo diagramma di flusso. Con il termine “oggetto immobiliare” si intende una singola unità, che può essere un immobile, un appartamento, un ufficio o un negozio:

Diagramma di flusso per la scelta del modello per la contabilità immobiliare

Gestione Condomini (PPP) Svizzera

Questa pagina è dedicata ai modelli di Banana Contabilità Plus per l’amministrazione di condomini in Svizzera, anche chiamati PPP, proprietà per piani.

Per capire se questa tipologia di modelli è adatta al tuo caso, consulta la pagina introduttiva Modelli Contabilità Immobiliare Svizzera, dove trovi le differenze tra i modelli per condomini (PPP) e quelli per immobili a reddito.

I modelli presentati in questa pagina sono pensati per gestire in modo strutturato la contabilità di un condominio e coprono le operazioni più comuni, dalla registrazione delle spese alla ripartizione degli importi tra i proprietari. Nel resto della pagina trovi una descrizione dei modelli disponibili e le istruzioni operative per iniziare a lavorare nel programma, con indicazioni passo passo su come creare il file e inserire le prime registrazioni.

Il software di Banana Contabilità Plus propone due modelli utili per la gestione della contabilità dei condomini:

Modello per condomini | Contabilità Entrate/Uscite: metodo più semplice se non conosci la contabilità in partita doppia.
Modello per condomini | Contabilità in partita doppia: metodo avanzato, utile se conosci la contabilità classica.

Entrambi includono già il piano dei conti tipico della gestione immobiliare e alcune registrazioni di esempio.

Ciascun modello presenta caratteristiche specifiche che incidono sul modo di procedere nella gestione del condominio. Gli esempi di registrazione sono illustrati nelle pagine di approfondimento dedicate.

Crea il file per la contabilità immobiliare

Per iniziare la contabilità di un condominio, è necessario creare un nuovo file scegliendo il modello più adatto:

Dalla Startpage clicca su Crea nuovo.
Filtra per Regione per individuare la tua regione di competenza (in questo caso Svizzera-Italiano).
Sotto la Categoria seleziona Altro per trovare i modelli per la contabilità immobiliare.
Nella finestra a destra seleziona, sotto Contabilità in partita doppia o Contabilità entrate / uscite, il modello “Amministrazione di un condominio (PPP)” e clicca su Crea.

Prima di confermare la scelta, puoi leggere la descrizione del modello per ottenere informazioni più specifiche ed eventualmente selezionarne un altro. In caso di dubbio su quale scegliere, consulta il diagramma dedicato.
Cliccando sulla scritta “Maggiori informazioni…” accedi alla pagina di documentazione specifica del modello.

Finestra di Banana con filtro per modello di contabilità immobiliare

Dal menu File > Proprietà file, imposta il nome dell'immobile, il periodo contabile con le date di apertura e di chiusura, e la moneta di base. Nella sezione Indirizzo compila invece i campi relativi a chi gestisce l’immobile.

Proprietà del file di una contabilità immobiliare su Banana Contabilità

Dal menu File > Salva con nome, salva il file. È consigliabile indicare nel nome del file, il nome dell'immobile e l'anno, ad esempio "NomeImmobile-2025.ac2".

Per maggiori indicazioni su come organizzare e archiviare i file della contabilità, guarda anche la pagina Organizzare i file della contabilità in locale, su rete e cloud.

Piano dei conti

Nella tabella Conti, e nella tabella Categorie (se usi il modello per la contabilità Entrate-Uscite), trovi già predisposto il piano contabile con i conti e le spese più comuni per gestire la contabilità di un immobile.

Le spese del condominio possono variare in base all’immobile che si gestisce.

Per ottenere un maggiore dettaglio o personalizzare le singole voci di spesa del condominio, puoi aggiungerne di nuove indicando in modo preciso il loro utilizzo. È inoltre possibile ordinare le spese seguendo il criterio che preferisci.

I conti dei proprietari

Nella tabella Conti alla fine del piano dei conti, è presente l'elenco dei “Proprietari” degli appartamenti, ognuno con il proprio conto contabile.

Per ogni proprietario inserisci il numero di conto e completalo con la descrizione, indicando nome e cognome.

Quando aggiungi un conto, devi sempre inserire nella colonna Somma In il codice appropriato al raggruppamento dei conti. Il codice Somma In può essere scelto o modificato in base alle tue esigenze.

Vista Indirizzi

Nella vista Indirizzo della tabella Conti inserisci gli indirizzi e i dati anagrafici dei proprietari. Queste informazioni possono essere utilizzate in seguito per emettere le polizze di versamento degli acconti.
È possibile gestire allo stesso modo anche l'elenco degli artigiani. In questo caso, devi creare la struttura dei conti seguendo lo stesso criterio utilizzato per i proprietari.

Vista del partitario dei comproprietari in un file di contabilità immobiliare su Banana per condomini

Saldi iniziali (Apertura)

Nella colonna Apertura inserisci i saldi di apertura dei conti contabili. I saldi di apertura dei Passivi vanno inseriti con il segno meno davanti.
Se nel piano dei conti sono previsti i centri di costo per gestire i proprietari, puoi inserire i saldi di apertura separati per ciascun proprietario direttamente nella tabella Registrazioni. In questo caso, nella colonna Tipo inserisci il codice “01" (Registrazione di apertura).

Saldi anno precedente

Se stai creando una nuova contabilità e desideri che nei rendiconti compaiano gli importi dell'anno precedente, devi inserirli nella colonna Anno precedente. Vai nella vista Precedente e, nella colonna Anno Precedente, inserisci gli importi.

Inserisci le registrazioni

Nella tabella Registrazioni inserisci tutti i movimenti: gli affitti che incassi, le spese che paghi e altri movimenti. Puoi sempre visualizzarli e riordinarli in base alla data.

Se vuoi velocizzare l'inserimento, puoi utilizzare le diverse funzioni di Banana:

La funzione dell'Inserimento dei dati con autocompletamento consente di riprendere automaticamente i dati già inseriti in precedenza.
La funzione delle Registrazioni ricorrenti (menu Azioni) permette di memorizzare in un'apposita tabella le registrazioni che si ripetono con frequenza.
L'importazione dati dall'estratto bancario ti permette di riprendere in automatico tutti i movimenti della banca.
Puoi collegare ogni registrazione al relativo giustificativo in formato digitale, e con un semplice clic puoi visualizzare il documento. Vedi anche File di contabilità e giustificativi digitali per organizzare al meglio i tuoi documenti.
Usa il comando Ordina registrazioni per data, per ordinare le righe in ordine cronologico.
Usa il Comando Stampa/Anteprima per stampare o esportare il giornale in formato PDF.

Flusso di lavoro per la gestione dei condomini

Banana Contabilità Plus consente di gestire in modo strutturato il flusso di lavoro di un condominio, adattandolo alle proprie esigenze.

Di seguito è riportato un esempio di flusso operativo tipico per la gestione di un condominio:

A ogni richiesta di acconto:
- Addebita gli acconti: inserisci gli importi che i proprietari devono versare (puoi anche memorizzare la registrazione per non riscriverla ogni volta).
- Controlla gli incassi: verifica immediatamente chi ha pagato, chi ha pagato solo in parte e chi non ha ancora pagato.
- Registra le spese: manutenzioni, lavori di artigiani e bollette pagate.
Ogni anno:
- Calcola i conguagli: il piano dei conti ti permette di avere già separate tutte le spese del condominio.
- Verifica i saldi: controlla se ci sono differenze ancora non regolate.
- Stampa il rendiconto: ottieni bilancio e conto economico pronti per essere salvati o inviati per e-mail.

Oltre al flusso operativo, sono disponibili diverse funzionalità che facilitano la gestione della contabilità:

Approfondisci il flusso di lavoro su Banana Contabilità per la gestione dei condomini. In questo modo, insieme al metodo di fatturazione descritto di seguito, è possibile ridurre lo sforzo di gestione della contabilità e ottimizzare i tempi di lavoro.

Stampa le fatture QR ai proprietari

Banana Contabilità Plus permette di usare la fatturazione integrata per stampare le polizze di versamento con codice QR. Si tratta di fatture per affitti, conguagli spese e altre spese a carico dei proprietari.

I principali vantaggi sono:

pagamento più semplice da parte dei proprietari;
importi versati corretti, con minore rischio di errore;
contabilità automatizzata per chi emette le polizze di versamento con numero di riferimento.

Con la fatturazione integrata è inoltre possibile stampare in ogni momento eventuali richieste di rimborso (sempre con codice QR) per spese anticipate dal proprietario ma a carico della comunione dei proprietari.

Stampa il Bilancio e Conto economico

Per visualizzare e stampare in qualsiasi momento il Bilancio e il Conto economico, clicca sul menu Report > Bilancio abbellito con gruppi. Puoi personalizzare i report scegliendo le colonne da visualizzare oppure ottenere rendiconti riferiti a uno specifico periodo.

Esempio di bilancio e conto economico per un condominio su Banana Contabilità

Particolarità del modello per condomini (PPP)

Per comprendere il funzionamento del modello PPP, è utile chiarire il principio contabile su cui si basa.

Principio del condominio (PPP)

Il condominio sostiene delle spese che devono essere coperte da un importo equivalente di incassi. Gli incassi sono versati dai proprietari sotto forma di acconti. I proprietari sono chiamati anche comproprietari.

Per fare in modo che, alla fine dell'anno, gli incassi corrispondano alle spese effettive, viene calcolato un conguaglio che copre le differenze tra le spese effettive sostenute dal condominio e gli acconti richiesti ai proprietari.

Di conseguenza, il condominio (PPP - Proprietà Per Piani) non genera né utile né perdita, poiché le spese sono compensate dagli incassi.

Richieste di acconti ai proprietari

Il numero di acconti è stabilito da ciascun condominio e viene definito sulla base di un preventivo di spesa annuale.

Le richieste di acconto vengono registrate in contabilità. In questo modo, anche se un proprietario non versa un acconto, l’importo risulta comunque visibile nel suo conto.

Come ripartire le spese tra i proprietari

I condomini possono prevedere diverse modalità di ripartizione delle spese tra i proprietari, attraverso l'uso di coefficienti. In Svizzera, il principale criterio di ripartizione è rappresentato dai millesimi. L’intero condominio corrisponde a 1000/1000 (mille millesimi).

Diagramma costi e ricavi di un condominio che si eguagliano

Nel diagramma si vede come, alla fine dell'anno, una volta richiesti i conguagli ai proprietari, le spese corrispondano esattamente agli incassi (costituiti dagli acconti richiesti durante l’anno più il conguaglio finale a fine anno).

Di seguito sono riportati alcuni esempi di spese di un condominio (PPP) ripartite tra i proprietari:

Spese di un condominio in conto economico

Il fondo di rinnovamento

Nei condomini vengono solitamente raccolti contributi dai proprietari per costituire un fondo destinato a future ristrutturazioni o interventi straordinari sull’immobile. Questo fondo è comunemente chiamato fondo di rinnovamento. Nelle registrazioni di esempio presenti in ciascun modello puoi vedere come viene contabilizzato.

Calcolo e suddivisione delle spese condominiali

Per capire come calcolare e suddividere le spese del condominio tra i proprietari, invitiamo a leggere la pagina dedicata.

Modelli Svizzera Gestione Condomini

Mettiamo a disposizione un paio di modelli per la gestione di uno stabile PPP (Proprietà Per Piani), sia con la contabilità Entrate/Uscite (più semplice), sia con la contabilità tradizionale in partita doppia:

Contabilità Entrate/Uscite per Amministrazione di un condominio (PPP)

Description

Questo modello presenta un piano dei conti ideato e adattato per la gestione di un condominio nel contesto svizzero, basato sulla contabilità Entrate/Uscite.

Nella contabilità Entrate/Uscite, ogni registrazione indica un movimento di denaro in entrata o in uscita, associato a un conto e a una categoria. In questo modo è possibile registrare in maniera semplice incassi e pagamenti e ottenere una visione chiara della situazione.

I condomini hanno delle spese comuni (ad esempio manutenzioni, pulizie, bollette) che devono essere pagate dai proprietari. Durante l’anno, i proprietari versano degli acconti, cioè dei pagamenti anticipati per coprire queste spese. Se un proprietario non paga un acconto, il programma registra comunque l’importo richiesto, che rimane visibile nei conti.

Le spese vengono ripartite tra i proprietari in base alle regole del condominio. In Svizzera si utilizza generalmente il criterio dei millesimi: l’intero condominio vale 1'000 millesimi e ogni proprietario paga una quota proporzionale.

Alla fine dell’anno si verifica se:

gli acconti versati coprono tutte le spese,
manca ancora un importo da pagare,
i proprietari hanno versato più del necessario.

Confrontando gli acconti con le spese può emergere una differenza, che rappresenta il conguaglio: può trattarsi di importi che i proprietari devono ancora versare oppure, al contrario, di somme che devono essere restituite ai proprietari. Dopo la registrazione dei conguagli, eventuali differenze vengono compensate e i versamenti dei proprietari risultano allineati alle spese dell’anno. Per questo motivo, un condominio non genera né utile né perdita.

Infine, i proprietari dei condomini possono decidere di accantonare somme per le ristrutturazioni future. Queste somme costituiscono il fondo di rinnovamento, che viene registrato nella tabella Conti e conservato finché non viene utilizzato.

Questo modello è specifico per la gestione di un condominio con contabilità Entrate/Uscite. Se non sei sicuro che sia il modello adatto al tuo caso, puoi consultare l’introduzione ai modelli per condomini.

Nei paragrafi seguenti sono presentate le registrazioni di esempio più comuni da utilizzare in questo modello.

Registrazioni di esempio comuni

Per ciascuna registrazione di esempio, è necessario indicare due conti: uno nella colonna Conto, e uno nella colonna Categoria. I conti da utilizzare si trovano nella tabella Conti (composta da tutte le voci di ciò che possiedi e di ciò che devi) e nella tabella Categorie (contiene le voci che rappresentano i motivi di incasso e spesa).

La colonna Conto utilizza sempre conti della tabella Conti.
La colonna Categoria utilizza conti della tabella Categorie oppure, in alcuni casi, conti della tabella Conti.

Per tutte le registrazioni di esempio, le operazioni vanno inserite nella tabella Registrazioni.

Di seguito trovi le registrazioni di esempio più comuni per contabilizzare le principali operazioni nella gestione di un condominio. Le registrazioni sono organizzate in base a queste fasi:

Registrazioni durante l'anno

Registrazioni di chiusura

Registrazioni di controllo

Registrazioni durante l'anno

Richiesta di acconto al proprietario

Per registrare la richiesta di acconto ai proprietari, procedi come segue nella tabella Registrazioni:

Nella colonna Entrate inserisci l’importo dell’acconto.
Nella colonna Conto inserisci il conto del proprietario.
Nella colonna Categoria inserisci il conto relativo agli incassi per spese condominiali.

Esempio di registrazioni per l'addebito degli acconti spese ai comproprietari

Incasso dell'acconto dal proprietario

Quando incassi un acconto, la registrazione avviene utilizzando, nella tabella Registrazioni, solo conti della tabella Conti.

Nella colonna Entrate inserisci l’importo incassato.
Nella colonna Conto inserisci il conto della banca, della cassa o di un altro mezzo con cui hai incassato l’importo.
Nella colonna Categoria inserisci il conto del proprietario che ha pagato.

Esempio di registrazioni per l'incasso degli acconti spese dei comproprietari

Se il proprietario ha versato meno, puoi vedere facilmente l'importo mancante nel suo conto all'interno della tabella Conti (vista Base).

Registrazione delle spese pagate

Registra nella tabella Registrazioni le spese pagate dal condominio, indicando nella colonna Categoria il conto di costo appropriato presente nella tabella Categorie.

Nella colonna Uscite inserisci l’importo della spesa pagata.
Nella colonna Conto inserisci il conto della banca, della cassa o di un altro mezzo con cui è stata pagata la spesa.
Nella colonna Categoria inserisci il conto relativo al tipo di spesa pagata.

Esempio di registrazioni delle spese immobiliari

Richiesta del fondo di rinnovamento

Il fondo di rinnovamento è una somma di denaro accantonata per le future ristrutturazioni del condominio. In contabilità è registrato nella tabella Conti.

Di solito il fondo viene depositato su un conto bancario dedicato. Il saldo di questo conto deve sempre corrispondere al saldo del conto di accantonamento registrato in contabilità, inclusi eventuali interessi maturati.

In Svizzera, il fondo di rinnovamento viene richiesto ai proprietari in base ai millesimi. L’assemblea del condominio stabilisce ogni anno l’importo da versare.

Quando sono definiti gli importi del fondo di rinnovamento da richiedere a ciascun proprietario, registrali nella tabella Registrazioni come segue:

Nella colonna Entrate inserisci l’importo della quota dovuta dal proprietario.
Nella colonna Conto inserisci il conto del fondo.
Nella colonna Categoria inserisci il conto del proprietario che deve pagare la quota.

Esempio di registrazione per l'addebito del fondo di rinnovamento del condominio

Incasso del fondo di rinnovamento

Quando incassi una quota del fondo da un proprietario, registra l’operazione nella tabella Registrazioni come segue:

Nella colonna Entrate inserisci l’importo incassato.
Nella colonna Conto inserisci il conto della banca, della cassa o di altro mezzo utilizzato per l'incassato.
Nella colonna Categoria inserisci il conto del proprietario che ha effettuato il pagamento.

Esempio di registrazione per l'incasso del fondo di rinnovamento del condominio

Registrazioni di chiusura

Come calcolare i conguagli per i proprietari

Alla fine dell’anno si calcola la differenza tra tutte le spese sostenute e tutti gli acconti versati dai proprietari. Questa differenza rappresenta il totale dei conguagli da ripartire tra i proprietari.

Quando registri in contabilità tutti i conguagli, l’utile o la perdita del condominio si azzera: i versamenti dei proprietari risultano uguali alle spese effettive.

La suddivisione delle spese segue sempre le regole stabilite dal condominio.
In genere, in Svizzera, si usa il criterio dei millesimi: l’intero condominio vale 1000 millesimi, e ogni proprietario paga una quota proporzionale ai millesimi che possiede.

Registrazione dei conguagli spese dei proprietari (non ancora incassati o rimborsati)

Dopo aver calcolato i singoli importi dei conguagli spese secondo la suddivisione delle spese condominiali, gli importi possono risultare sia a carico del proprietario (e quindi costituire una nostra richiesta di pagamento), sia a suo favore (e quindi un importo che dobbiamo rimborsare). Quando ottieni i singoli importi di conguaglio da richiedere o rimborsare a ciascun proprietario, registrali in contabilità nella tabella Registrazioni.

Conguaglio a carico del proprietario

Se il proprietario durante l'anno ha pagato, tramite acconti, meno rispetto alle spese effettive, procedi nel seguente modo:

Nella colonna Entrate inserisci l’importo del conguaglio che il proprietario deve pagare.
Nella colonna Conto inserisci il conto del proprietario.
Nella colonna Categoria inserisci il conto relativo agli incassi per spese condominiali.

Esempio di registrazioni per l'addebito del conguaglio spese ai comproprietari

Conguaglio a favore del proprietario

Se il proprietario durante l'anno ha pagato, tramite acconti, più rispetto alle spese effettive, procedi nel seguente modo:

Nella colonna Uscite inserisci l’importo del conguaglio da rimborsare al proprietario.
Nella colonna Conto inserisci il conto del proprietario.
Nella colonna Categoria inserisci il conto relativo agli incassi per spese condominiali. In questo modo gli importi vengono dedotti direttamente da questo conto.

Conguaglio spese a favore di un proprietario del condominio con la contabilità Entrate-Uscite

Dopo la registrazione dei conguagli, il risultato d’esercizio (utile o perdita) nella tabella Categorie deve essere pari a zero.
Di conseguenza, anche il saldo complessivo nella tabella Conti risulta pareggiato.

Se il risultato d’esercizio non si azzera completamente, consulta la sezione Gestione degli arrotondamenti del risultato di esercizio (utile o perdita) e quella di Verifica della ripartizione delle spese ai comproprietari.

Incasso e rimborso di un conguaglio spese al proprietario

Quando un conguaglio spese già registrato viene pagato dal proprietario o viene rimborsato al proprietario, registra l’operazione nella tabella Registrazioni.

Incasso conguaglio dal proprietario

Se il proprietario ha pagato il conguaglio registra l'incasso nel seguente modo:

Nella colonna Entrate inserisci l’importo incassato.
Nella colonna Conto inserisci il conto della banca, della cassa o di un altro mezzo con cui hai incassato il conguaglio.
Nella colonna Categoria inserisci il conto del proprietario che ha pagato il conguaglio.

Esempio di registrazioni per l'incasso del conguaglio spese dai comproprietari

Rimborso conguaglio al proprietario

Se hai rimborsato il proprietario, procedi nel seguente modo:

Nella colonna Uscite inserisci l’importo del conguaglio rimborsato al proprietario.
Nella colonna Conto inserisci il conto della banca, della cassa o di un altro mezzo, con cui hai rimborsato il conguaglio.
Nella colonna Categoria inserisci il conto del proprietario a cui hai rimborsato il conguaglio.

Rimborso del conguaglio al proprietario con il metodo della contabilità Entrate-Uscite

Registrazioni di controllo

Gestione degli arrotondamenti del risultato d’esercizio (utile o perdita)

Quando registri i conguagli in contabilità, può capitare che restino pochi centesimi di utile o perdita.

Questo accade perché l’importo è troppo piccolo per essere suddiviso in modo uguale tra tutti i proprietari.

In questi casi, registra la differenza in un conto dei costi, se si tratta di una perdita, oppure in un conto dei ricavi, se si tratta di un utile. In questo modo la differenza viene arrotondata e il risultato si azzera.

Verifica della ripartizione delle spese ai proprietari

Per verificare se le spese sono state suddivise correttamente tra i proprietari, controlla il risultato finale del condominio:

Se, dopo aver registrato i conguagli, il risultato (l'utile o la perdita) si azzera, le spese sono state ripartite correttamente e non manca nessun importo.
Se rimane solo una piccola differenza (utile o perdita trascurabile), le spese sono state suddivise correttamente. Puoi sistemare la differenza consultando la sezione Gestione degli arrotondamenti del risultato d'esercizio (utile o perdita).
Se invece rimane un importo positivo o negativo rilevante, significa che le spese non sono state ripartite correttamente. In questo caso è necessario ricontrollare i calcoli e i coefficienti utilizzati per la ripartizione dei conguagli.

patrick Ven, 05/20/2022 - 14:50

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/italian/stabili_condomini/11187-entrate-uscite-condomini-svizzera.ac2

Tutorial File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/italian/stabili_condomini/11187/11187-entrate-uscite-condomini-svizzera-tutorial.ac2

ac2 language

Svizzera Contabilità entrate / uscite Altro

ac2 publisher

PPP Condominium management | Double-entry

PPP Condominium management | Double-entry caterina Fri, 06/24/2016 - 09:42

Tutorial File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/english/condominium/accounting_management_condominium.ac2

ac2 language

Switzerland Double-Entry Accounting Other

ac2 publisher

Gestione Immobili a reddito Svizzera

Questa pagina è dedicata ai modelli di Banana Contabilità Plus per la gestione di immobili a reddito in Svizzera.

I modelli presentati in questa pagina sono pensati per gestire in modo strutturato la contabilità degli affitti e coprono le operazioni più comuni, come la registrazione degli incassi, delle spese e dei conguagli. Nel resto della pagina trovi una descrizione dei modelli disponibili e le istruzioni operative per iniziare a lavorare nel programma, con indicazioni passo passo su come creare il file e inserire le prime registrazioni.

Il software di Banana Contabilità Plus propone due modelli utili per tenere una contabilità immobiliare professionale per gli affitti:

Modello per appartamenti o immobili a reddito | Contabilità Entrate/Uscite: metodo più semplice, ideale se non sei uno specialista e non conosci la contabilità in partita doppia.
Modello per appartamenti o immobili a reddito | Contabilità in Partita Doppia: metodo avanzato, ideale se conosci la contabilità classica in partita doppia.

Entrambi includono già il piano dei conti tipico della gestione immobiliare e alcune registrazioni di esempio.

Ciascun modello presenta caratteristiche specifiche che incidono sul modo di procedere nella gestione dell'immobile. Gli esempi ricorrenti di registrazioni sono illustrati nelle pagine di approfondimento dedicate.

Crea il file per la contabilità immobiliare

Per iniziare la contabilità di un immobile a reddito, è necessario creare un nuovo file scegliendo il modello più adatto:

Dalla Startpage clicca su Crea Nuovo.
Filtra per Regione per individuare la tua regione di competenza (in questo caso Svizzera-Italiano).
Sotto la Categoria seleziona Altro per trovare i modelli per la contabilità immobiliare.
Nella finestra a destra seleziona, sotto Contabilità in partita doppia o Contabilità entrate / uscite, il modello "Amministrazione di un appartamento o immobile a reddito" e clicca su Crea.

Finestra di Banana con filtro per modello di contabilità immobiliare

Dal menu File > Proprietà file, imposta il nome dell'immobile, il periodo contabile con le date di apertura e di chiusura, e la moneta di base. Nella sezione Indirizzo compila invece i campi relativi a chi gestisce l’immobile.

Proprietà del file di una contabilità immobiliare su Banana Contabilità

Dal menu File > Salva con nome, salva il file. È consigliabile indicare nel nome del file, il nome dell'immobile e l'anno, ad esempio "NomeImmobile-2022.ac2".

Per maggiori indicazioni su come organizzare e archiviare i file della contabilità, guarda anche la pagina Organizzare i file della contabilità in locale, su rete e cloud.

Piano dei conti

Le spese dell'immobile a reddito possono variare in base all’immobile che si gestisce.

Per ottenere un maggiore dettaglio o personalizzare le singole voci di spesa dell'immobile, puoi aggiungerne di nuove indicando in modo preciso il loro utilizzo. È inoltre possibile ordinare le spese seguendo il criterio che preferisci.

I conti degli inquilini

Nella tabella Conti alla fine del piano dei conti, è presente l'elenco degli “Inquilini” degli appartamenti, ognuno con il proprio conto contabile.

Per ogni inquilino inserisci il numero di conto e completalo con la descrizione, indicando nome e cognome.

Vista Indirizzi

Nella vista Indirizzi della tabella Conti inserisci gli indirizzi e i dati anagrafici degli inquilini. Queste informazioni possono essere utilizzate in seguito per emettere le polizze di versamento degli affitti. È possibile gestire allo stesso modo anche l'elenco dei fornitori. In questo caso, devi creare la struttura dei conti seguendo lo stesso criterio utilizzato per gli inquilini.

Vista del partitario degli inquilini in un file di contabilità immobiliare su Banana per immobili a reddito

Saldi iniziali (Apertura)

Nella colonna Apertura inserisci i saldi di apertura dei conti contabili. I saldi di apertura dei Passivi vanno inseriti con il segno meno davanti.
Se nel piano dei conti sono previsti i centri di costo per gestire gli inquilini, puoi inserire i saldi di apertura separati per ciascun inquilino direttamente nella tabella Registrazioni. In questo caso, nella colonna Tipo inserisci il codice “01" (Registrazione di apertura).

Saldi anno precedente

Inserisci le registrazioni

Nella tabella Registrazioni inserisci tutti i movimenti: gli affitti che incassi, le spese che paghi e altri movimenti. Puoi sempre visualizzarli e riordinarli in base alla data.

Se vuoi velocizzare l'inserimento, puoi utilizzare le diverse funzioni di Banana:

La funzione dell'Inserimento dei dati con autocompletamento consente di riprendere automaticamente i dati già inseriti in precedenza.
La funzione delle Registrazioni ricorrenti (menu Azioni) permette di memorizzare in un'apposita tabella le registrazioni che si ripetono con frequenza.
L'importazione dati dall'estratto bancario ti permette di riprendere in automatico tutti i movimenti della banca.
Puoi collegare ogni registrazione al relativo giustificativo in formato digitale, e con un semplice clic puoi visualizzare il documento. Vedi anche File di contabilità e giustificativi digitali per organizzare al meglio i tuoi documenti.
Usa il comando Ordina registrazioni per data, per ordinare le righe in ordine cronologico.
Usa il Comando Stampa/Anteprima per stampare o esportare il giornale in formato PDF.

Flusso di lavoro per la gestione degli affitti

Banana Contabilità Plus consente di gestire in modo strutturato il flusso di lavoro legato agli affitti, adattandolo alle proprie esigenze.

Di seguito è riportato un esempio di flusso operativo tipico per la gestione di un immobile o appartamento a reddito:

Ogni mese:
- Addebita gli affitti: inserisci gli importi dovuti dagli inquilini. Puoi anche memorizzare la registrazione per riutilizzarla.
- Controlla gli incassi: l’estensione dedicata ti permette di verificare immediatamente chi ha pagato, chi ha pagato solo in parte e chi non ha ancora pagato.
- Registra le spese: manutenzioni, lavori di artigiani e bollette pagate.
Ogni anno:
- Calcola i conguagli: il piano dei conti ti permette di avere già separate tutte le spese a carico degli inquilini.
- Verifica i saldi: controlla se ci sono differenze ancora non regolate.
- Stampa il rendiconto: ottieni bilancio e conto economico pronti per essere salvati o inviati per e-mail.

Oltre al flusso operativo, sono disponibili diverse funzionalità che facilitano la gestione della contabilità:

Approfondisci il flusso di lavoro su Banana Contabilità per la gestione degli affitti. In questo modo, insieme al metodo di fatturazione descritto di seguito, è possibile ridurre lo sforzo di gestione della contabilità e ottimizzare i tempi di lavoro.

Stampa le polizze QR per gli inquilini

I principali vantaggi sono:

pagamento più semplice da parte degli inquilini;
importi versati corretti, con minore rischio di errore;
contabilità automatizzata per chi emette le polizze di versamento con numero di riferimento.

Con la fatturazione integrata è inoltre possibile stampare in ogni momento eventuali richieste di rimborso (sempre con codice QR) per spese anticipate dal proprietario ma a carico degli inquilini.

Estensione per il controllo degli incassi

L'estensione per il controllo degli affitti ti mostra chi ha pagato regolarmente, chi ha pagato solo in parte e chi non ha ancora pagato.

Puoi inoltre verificare facilmente se gli affitti del mese sono stati registrati correttamente in contabilità e ottenere una previsione degli incassi per l’anno in corso.

Stampa il Bilancio e Conto economico

Particolarità del modello per l'immobile a reddito

Per comprendere il funzionamento dell'immobile a reddito, è utile chiarire il principio contabile su cui si basa.

Principio dell'immobile a reddito

Il proprietario di un immobile a reddito sostiene delle spese che sono a carico degli inquilini e che quindi vengono anticipate. Queste spese vengono rimborsate dagli inquilini tramite gli acconti spese e, se necessario, con il conguaglio.

Alla fine dell’anno si verifica se gli acconti spese versati dagli inquilini coprono le spese sostenute dal proprietario. La differenza rappresenta il conguaglio: se gli acconti sono insufficienti, l’inquilino deve versare la differenza; se invece sono superiori, l’importo in eccesso viene rimborsato all’inquilino.

Il proprietario di un immobile a reddito sostiene anche spese che non sono rimborsabili dagli inquilini e che restano quindi a suo carico (es. spese per appartamenti sfitti, assicurazioni stabile, interessi ipotecari, manutenzione straordinaria, imposte sull'immobile, ecc.). Confrontando queste spese con gli incassi degli affitti versati dagli inquilini, può determinarsi un guadagno o una perdita.

Di conseguenza, l'immobile a reddito può generare un utile (guadagno), una perdita oppure un risultato pari a zero.

Richieste di acconti agli inquilini

L'importo degli acconti è stabilito nel contratto di locazione e viene definito sulla base di un preventivo di spesa annuale.

Le richieste di acconto vengono registrate in contabilità. In questo modo, anche se un inquilino non versa un acconto, l’importo risulta comunque visibile nel suo conto.

Come ripartire le spese tra gli inquilini

Gli immobili a reddito possono prevedere diverse modalità di ripartizione delle spese tra gli inquilini, basate su coefficienti. In Svizzera, i principali parametri utilizzati sono la superficie (metri quadrati) o la volumetria (metri cubi) degli appartamenti.

(immagine)

Nel diagramma si vede come, alla fine dell'anno, una volta richiesti i conguagli agli inquilini, le spese devono essere coperte dagli incassi (costituiti dagli acconti spese richiesti durante l’anno più il conguaglio finale a fine anno) degli inquilini.

Di seguito sono riportati alcuni esempi di spese di un immobile a reddito ripartite tra gli inquilini:

Spese di un condominio in conto economico

Calcolo e suddivisione delle spese accessorie e di riscaldamento

Il calcolo e la suddivisione delle spese del condominio tra i proprietari, non è un tema unicamente svizzero, ma universale, e analoga in tutti i paesi. Possono ovviamente cambiare i criteri di ripartizione. Per maggiori dettagli invitiamo a leggere la pagina Suddivisione delle spese.

Modelli Svizzera Gestione Immobili a reddito

Mettiamo a disposizione un paio di modelli per la gestione di un immobile a reddito, sia con la contabilità Entrate/Uscite (più semplice), sia con la contabilità tradizionale in partita doppia:

Contabilità Entrate/Uscite per Amministrazione di un appartamento o immobile a reddito

Description

Questo modello presenta un piano dei conti ideato e adattato per la gestione di un appartamento o di un immobile a reddito nel contesto svizzero, basato sulla contabilità Entrate/Uscite.

Un immobile comporta per il proprietario diverse spese da affrontare:

alcune spese, per legge, possono essere rimborsate dagli inquilini al proprietario (per esempio riscaldamento, acqua, spese comuni),
altre invece restano a carico del proprietario (non possono essere addebitate agli inquilini).

Durante l’anno, gli inquilini versano degli anticipi spese (o acconti spese) per contribuire alle spese a loro carico. Se un inquilino non paga un anticipo, il programma registra comunque l’importo richiesto, che rimane visibile nei conti.

Le spese vengono suddivise tra gli inquilini secondo criteri proporzionali. In Svizzera si utilizzano spesso parametri come la superficie (metri quadrati) o la volumetria (metri cubi) degli appartamenti, per cui ogni inquilino paga in base alla dimensione dell’appartamento. L’importo a carico dell’inquilino è indicato nel contratto di locazione.

Il controllo di questi anticipi versati rispetto alle spese effettive viene effettuato alla fine dell’anno:

se gli anticipi coprono interamente le spese, non ci sono differenze;
se gli anticipi risultano insufficienti rispetto alle spese, l’inquilino deve versare la differenza;
se invece gli anticipi sono superiori alle spese, la differenza va rimborsata all’inquilino.

Confrontando gli anticipi versati dagli inquilini con le spese sostenute dal proprietario durante l’anno può emergere una differenza, che rappresenta il conguaglio. Questo importo deve poi essere ripartito tra gli inquilini: può trattarsi di importi che gli inquilini devono ancora versare oppure, al contrario, di somme che devono essere restituite agli inquilini. Dopo la registrazione dei conguagli, eventuali differenze vengono compensate e i versamenti degli inquilini risultano allineati alle spese dell’anno.

Questo modello è specifico per la gestione di un appartamento o un immobile a reddito con contabilità Entrate/Uscite. Se non sei sicuro che sia il modello adatto al tuo caso, puoi consultare l’introduzione ai modelli per immobili a reddito.

Nei paragrafi seguenti sono presentate le registrazioni di esempio più comuni da utilizzare in questo modello. Inoltre, alla fine della pagina trovi un'estensione per controllare l'incasso degli affitti.

Registrazioni di esempio comuni

La colonna Conto utilizza sempre conti della tabella Conti.
La colonna Categoria utilizza conti della tabella Categorie oppure, in alcuni casi, conti della tabella Conti.

Per tutte le registrazioni di esempio, le operazioni vanno inserite nella tabella Registrazioni.

Di seguito trovi le registrazioni di esempio più comuni per contabilizzare le principali operazioni nella gestione di un immobile a reddito. Le registrazioni sono organizzate in base a queste fasi:

Registrazioni durante l'anno

Registrazioni di chiusura

Registrazioni durante l'anno

Richiesta degli affitti agli inquilini

L’importo dell’affitto è composto da due parti: la pigione a favore del proprietario e un acconto spese destinato a coprire le spese a carico degli inquilini, le quali sono già state anticipate dal proprietario. Quando registri l’affitto, devi quindi considerare l’importo totale, comprensivo di entrambe le componenti.

L’affitto viene generalmente addebitato all’inizio di ogni mese a ciascun inquilino. Per registrarlo, procedi nella tabella Registrazioni come segue:

Nella colonna Entrate inserisci l’importo dell’affitto mensile comprensivo di acconto spese (per esempio affitto 1'200 + acconto spese 200 = importo totale dell'affitto 1400).
Nella colonna Conto inserisci il conto dell’inquilino.
Nella colonna Categoria inserisci il conto relativo agli incassi per affitti.

Esempio di registrazioni per l'addebito della pigione agli inquilini

Incasso dell'affitto dall'inquilino

Quando incassi l’affitto, l’importo dovrebbe comprendere sia la pigione a favore del proprietario, sia l’acconto che serve a coprire le spese anticipate dal proprietario. Per registrare procedi nella tabella Registrazioni come segue:

Nella colonna Entrate inserisci l’importo incassato, comprensivo di pigione e acconto spese.
Nella colonna Conto inserisci il conto della banca, della cassa o di altro mezzo con cui hai incassato l’importo.
Nella colonna Categoria inserisci il conto dell’inquilino che ha pagato l'affitto.

Esempio di registrazioni per l'incasso della pigione dagli inquilini

Se l'inquilino ha versato meno, puoi vedere facilmente l'importo mancante nel suo conto all'interno della tabella Conti (vista Base).

Controllare l'incasso degli affitti

Controlla facilmente gli incassi degli affitti tramite l'estensione per il controllo degli incassi degli affitti. In questo modo puoi verificare se hai registrato l’affitto in contabilità, chi lo ha pagato, chi lo ha pagato solo in parte e chi non lo ha ancora saldato. Se necessario, puoi anche ottenere una previsione annuale degli incassi per gli appartamenti che gestisci.

Registrazione delle spese pagate

Registra nella tabella Registrazioni sia le spese anticipate dal proprietario per gli inquilini, sia quelle che restano a carico del proprietario, indicando nella colonna Categoria il conto di costo appropriato presente nella tabella Categorie.

Nella colonna Uscite inserisci l’importo della spesa pagata.
Nella colonna Conto inserisci il conto della banca, della cassa o di altro mezzo con cui è stata pagata la spesa dal proprietario.
Nella colonna Categoria inserisci il conto del tipo di spesa pagata dal proprietario.

Esempio di registrazioni delle spese immobiliari

Registrazioni di chiusura

Come calcolare i conguagli per gli inquilini

Durante l’anno il proprietario anticipa le spese (ad esempio riscaldamento, acqua, manutenzioni), che vengono poi coperte dagli anticipi pagati dagli inquilini.

Alla fine dell’anno si confrontano gli anticipi versati dagli inquilini con le spese sostenute dal proprietario. La differenza rappresenta il conguaglio, che bisognerà ripartire correttamente tra gli inquilini:

Se un inquilino ha pagato meno del dovuto, dovrà versare la differenza al proprietario.
Se invece ha pagato più del dovuto, riceverà un rimborso dal proprietario.

Di seguito è illustrata la suddivisione delle spese tra quelle che possono essere addebitate agli inquilini e quelle che restano a carico del proprietario, secondo quanto previsto dal contratto:

Diagramma della ripartizione delle spese immobiliari rimborsabili dagli inquilini e di quelle a carico del proprietario La ripartizione delle spese a carico degli inquilini segue le regole stabilite nel contratto di locazione. Può essere definita, per esempio, in base alla superficie dell’appartamento, ai consumi oppure ad altri criteri concordati: ogni inquilino paga quindi una quota proporzionale secondo il criterio applicato.

Richiesta dei conguagli agli inquilini

Quando ottieni i singoli importi di conguaglio da richiedere a ogni inquilino registrali in contabilità nella tabella Registrazioni.

Se l'inquilino durante l'anno ha pagato, tramite anticipi, meno rispetto alle spese effettive, procedi nel seguente modo:

Nella colonna Entrate inserisci l’importo del conguaglio che l'inquilino deve pagare.
Nella colonna Conto inserisci il conto dell’inquilino.
Nella colonna Categoria inserisci il conto relativo agli incassi da affitti.

Esempio di registrazioni per l'addebito dei conguagli spese agli inquilini

Se l’inquilino durante l'anno ha pagato, tramite anticipi, più rispetto alle spese effettive, procedi nel seguente modo:

Nella colonna Uscite inserisci l’importo del conguaglio da rimborsare all'inquilino.
Nella colonna Conto inserisci il conto dell’inquilino.
Nella colonna Categorie inserisci il conto relativo agli incassi da affitti. In questo modo gli importi vengono dedotti direttamente da questo conto.

Addebito del conguaglio spese da rimborsare all'inquilino

Incasso e rimborso di un conguaglio spese dall'inquilino

Quando un conguaglio spese già registrato viene pagato dall’inquilino o viene rimborsato all'inquilino, registra l’operazione nella tabella Registrazioni.

Se l'inquilino ha pagato il conguaglio registra l'incasso nel seguente modo:

Nella colonna Entrate inserisci l’importo ricevuto.
Nella colonna del Conto inserisci il conto della banca, della cassa o di un altro mezzo con cui hai incassato il conguaglio.
Nella colonna Categoria inserisci il conto dell’inquilino che ha pagato il conguaglio.

Esempio di registrazioni per l'incasso dei conguagli spese degli inquilini

Se hai rimborsato l'inquilino, procedi nel seguente modo:

Nella colonna Uscite inserisci l’importo del conguaglio rimborsato all'inquilino.
Nella colonna Conto inserisci il conto della banca, della cassa o di un altro mezzo con cui hai rimborsato il conguaglio.
Nella colonna Categorie inserisci il conto dell’inquilino a cui hai rimborsato il conguaglio.

Rimborso del conguaglio spese all'inquilino

patrick Ven, 05/20/2022 - 14:38

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/italian/stabili_condomini/11186-entrate-uscite-reddito-svizzera.ac2

Tutorial File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/italian/stabili_condomini/11186/11186-entrate-uscite-reddito-svizzera-tutorial.ac2

ac2 language

Svizzera Contabilità entrate / uscite Altro

ac2 publisher

Contabilità in partita doppia per Amministrazione di un appartamento o immobile a reddito

Description

Questo modello presenta un piano dei conti ideato e adattato per il settore immobiliare svizzero. È un’ottima soluzione per chi vuole tenere la contabilità immobiliare in partita doppia.

Nella contabilità in Partita Doppia, ogni registrazione coinvolge almeno due conti: uno in Dare e uno in Avere. In questo modo, ogni operazione viene registrata in modo completo e il bilancio e il conto economico risultano sempre aggiornati.

Un immobile comporta per il proprietario diverse spese da affrontare:

alcune spese, per legge, possono essere rimborsate dagli inquilini al proprietario (per esempio riscaldamento, acqua, spese comuni),
altre invece restano a carico del proprietario (non possono essere addebitate agli inquilini).

Il controllo di questi anticipi versati rispetto alle spese effettive viene effettuato alla fine dell’anno:

se gli anticipi coprono interamente le spese, non ci sono differenze,
se gli anticipi risultano insufficienti rispetto alle spese, l’inquilino deve versare la differenza,
se invece gli anticipi sono superiori alle spese, la differenza va rimborsata all’inquilino.

Per poter effettuare questo confronto in modo corretto, viene utilizzato un conto specifico chiamato conto di Conteggio annuale. Questo conto non viene usato durante l’anno, ma serve nelle operazioni di chiusura per mettere a confronto spese e acconti e determinare il conguaglio.

Questo modello è specifico per la gestione di un appartamento o un immobile a reddito con contabilità in Partita Doppia. Se non sei sicuro che sia il modello adatto al tuo caso, puoi consultare l’introduzione ai modelli per immobili a reddito.

Nei paragrafi seguenti sono presentate le registrazioni di esempio più comuni da utilizzare in questo modello.

Registrazioni di esempio comuni

Per ciascuna registrazione di esempio, è necessario indicare almeno due conti: uno nella colonna Dare e uno nella colonna Avere, secondo la logica della partita doppia.
I conti da utilizzare si trovano nella tabella Conti, che comprende tutte le voci del bilancio e del conto economico, come attività, passività, costi e ricavi.

Scopri le basi per tenere una contabilità immobiliare. Per tutte le registrazioni di esempio, le operazioni vanno inserite nella tabella Registrazioni.

Le registrazioni nella contabilità in partita doppia seguono una sequenza logica che riflette le diverse fasi della gestione di un immobile a reddito. Durante l’anno si registrano gli affitti, gli incassi e le spese. Alla fine del periodo si effettuano le operazioni di chiusura, in cui le spese e gli acconti vengono trasferiti nel conto di conteggio annuale per determinare il conguaglio. Una volta calcolato, il conguaglio viene registrato e incassato o rimborsato agli inquilini. Infine, si verificano eventuali differenze residue e si controlla che la ripartizione delle spese sia corretta.

Le registrazioni di esempio sono organizzate in base a queste fasi:

Registrazioni durante l'anno

Registrazioni di chiusura

Registrazioni di controllo

Registrazioni durante l'anno

Richiesta degli affitti agli inquilini

L’importo dell’affitto, generalmente addebitato all’inizio di ogni mese a ciascun inquilino, è composto da due parti: la pigione, che rappresenta un ricavo per il proprietario, e un acconto spese, che serve a coprire le spese a carico degli inquilini, le quali sono già state anticipate dal proprietario.

Anche se questi importi vengono addebitati insieme in un unico importo, in contabilità devono essere registrati separatamente nella tabella Registrazioni perché hanno una natura diversa.

Per registrare la pigione:

Nella colonna del Conto Dare inserisci il conto contabile dell’inquilino.
Nella colonna del Conto Avere inserisci il conto contabile relativo agli incassi da affitti.

Per registrare l’acconto spese:

Nella colonna del Conto Dare inserisci il conto contabile dell’inquilino.
Nella colonna del Conto Avere inserisci il conto contabile degli acconti degli inquilini per le spese anticipate.

Vista di Banana Contabilità per addebito ai debitori di immobili a reddito

Se preferisci puoi creare, per ciascun inquilino, una registrazione unica su più righe.

Incasso dell'affitto dall'inquilino

Nella colonna del Conto Dare inserisci il conto contabile della banca, della cassa o di un altro mezzo con cui hai incassato l’importo.
Nella colonna del Conto Avere inserisci il conto contabile dell’inquilino che ha pagato.
Nella colonna Importo inserisci l'importo che comprende sia la pigione che l’acconto spese versato.

Vista di Banana Contabilità per incasso dai debitori per immobili a reddito

Se l'inquilino ha versato meno, puoi vedere facilmente l'importo mancante nel suo conto all'interno della tabella Conti (vista Base).

Registrazione delle spese pagate

Registra nella tabella Registrazioni sia le spese anticipate dal proprietario per gli inquilini, sia quelle che restano a carico del proprietario.

Le spese pagate in anticipo dal proprietario, ma a carico degli inquilini, si registrano nel bilancio come anticipi. Non rappresentano un costo per il proprietario, poiché queste spese gli vengono rimborsate dagli inquilini.

Nella colonna del Conto Dare inserisci il conto contabile relativo agli anticipi per spese, cioè un conto dell'attivo di Bilancio.
Nella colonna del Conto Avere inserisci il conto della banca, della cassa o di un altro mezzo con cui è stata pagata la spesa.

Vista di Banana Contabilità per registrazione delle spese a carico degli inquilini

Per quanto riguarda invece le spese pagate dal proprietario che non possono essere addebitate agli inquilini, quindi non sono a loro carico e non sono rimborsabili, si registrano tra i costi del Conto Economico, poiché rappresentano effettivamente un costo per il proprietario.

Nella colonna del Conto Dare inserisci il conto contabile relativo alla spesa, cioè un conto di costo del Conto Economico.
Nella colonna del Conto Avere inserisci il conto contabile di liquidità, ovvero della banca, della cassa o di un altro mezzo con cui è stata pagata la spesa.

Vista di Banana Contabilità per registrazione delle spese a carico del proprietario

Registrazioni di chiusura

Introduzione alle operazioni di chiusura per il conteggio annuale delle spese

Alla fine del periodo è necessario effettuare le operazioni di chiusura per calcolare correttamente il conguaglio delle spese da addebitare agli inquilini. Prima di procedere, bisogna stabilire quali spese anticipate dal proprietario rientrano nel periodo di conteggio che si sta chiudendo.

Il periodo di calcolo non sempre coincide con l’anno solare: ad esempio può andare dal 1° luglio 2024 al 30 giugno 2025. Per questo motivo, non tutte le spese anticipate presenti in bilancio devono essere incluse subito nel conguaglio.

Le spese che appartengono al periodo di riferimento (o periodo di conteggio) vengono trasferite nel conto di conteggio annuale. Questo conto serve a confrontare le spese e gli acconti e a determinarne il saldo finale, che rappresenta il conguaglio da ripartire tra gli inquilini.

Le spese escluse restano in bilancio e potranno essere considerate nel conguaglio del periodo successivo.

Trasferimento delle spese nel conto di Conteggio annuale

Dopo aver stabilito quali spese devono essere addebitate agli inquilini nel periodo di riferimento, trasferisci questi importi nel conto di Conteggio annuale (conto 1150).
Procedi come segue nella tabella Registrazioni:

Nella colonna del Conto Dare inserisci il conto contabile del Conteggio annuale.
Nella colonna del Conto Avere inserisci il conto contabile della spesa anticipata dal proprietario.
Nella colonna Importo inserisci l’importo da includere nel conteggio annuale del periodo di riferimento.

Esempio di registrazioni del giro delle spese rimborsabili dagli inquilini nel conto di conteggio

Trasferimento degli acconti spese nel conto di Conteggio annuale

All’interno del periodo di riferimento (dodici mesi), calcola il totale degli acconti spese richiesti mensilmente agli inquilini.

Trasferisci poi questo importo nel conto di Conteggio annuale (conto 1150). Per registrare tale operazione nella tabella Registrazioni procedi come indicato.

Nella colonna del Conto Dare inserisci il conto contabile degli acconti degli inquilini per le spese anticipate.
Nella colonna del Conto Avere inserisci il conto contabile del Conteggio annuale.
Nella colonna Importo inserisci l’importo totale degli acconti spese richiesti nel periodo di conteggio.

Esempio di registrazione di chiusura degli acconti spese degli inquilini nel conto di conteggio

Come calcolare i conguagli spese per gli inquilini

Per calcolare i conguagli delle spese, apri il conto di Conteggio annuale (1150) dalla tabella Conti:

nella colonna Conto, posizionati con il mouse sulla cella che contiene il numero del conto 1150 e clicca sull’angolo in alto a destra.

In questo modo si apre la scheda conto del Conteggio annuale, dove troverai un saldo. Questo saldo rappresenta la differenza tra le spese (a carico degli inquilini) trasferite e gli acconti spese (versati dagli inquilini) trasferiti durante le operazioni di chiusura e corrisponde al conguaglio totale da attribuire agli inquilini.

Esempio di conto conteggio prima dell'addebito dei conguagli spese agli inquilini

Di solito le spese del periodo di riferimento si dividono tra gli inquilini in base a regole di ripartizione, come ad esempio: la grandezza dell’appartamento, le caratteristiche dell’immobile e il tempo di permanenza dell’inquilino.

Quando registri i conguagli per i singoli inquilini, il saldo del conto di Conteggio annuale 1150 dovrà avere il saldo uguale a zero. Questo significa che il conguaglio è stato interamente suddiviso tra gli inquilini.

Richiesta dei conguagli agli inquilini

Quando ottieni i singoli importi di conguaglio da richiedere a ogni inquilino registrali in contabilità nella tabella Registrazioni.

Se l'inquilino durante l'anno ha pagato, tramite anticipi, meno rispetto alle spese effettive, dovrà rimborsare la differenza. In questo caso, registra il conguaglio spese nel seguente modo:

Nella colonna del Conto Dare inserisci il conto contabile dell’inquilino.
Nella colonna del Conto Avere inserisci il conto contabile del Conteggio annuale.

Vista di Banana Contabilità per addebito dei conguagli spese agli inquilini

Se l’inquilino durante l’anno ha pagato, tramite anticipi, più rispetto alle spese effettive, il conguaglio sarà a suo favore e il proprietario dovrà rimborsarlo. In questo caso, procedi al contrario:

Nella colonna del Conto Dare inserisci il conto contabile del Conteggio annuale.
Nella colonna del Conto Avere inserisci il conto contabile dell’inquilino.

Se, dopo aver registrato i conguagli agli inquilini, il saldo del conto di Conteggio annuale (conto 1150) non si azzera completamente, verifica le cause:

Se la differenza è minima, può dipendere dagli arrotondamenti. In questo caso, consulta la sezione Gestione degli arrotondamenti nel conto di Conteggio annuale.
Se invece rimane una differenza significativa, controlla la ripartizione delle spese tra gli inquilini nella sezione Verifica della ripartizione delle spese agli inquilini.

Incasso e rimborso di un conguaglio spese dall'inquilino

Quando un conguaglio spese già registrato viene pagato dall’inquilino o viene rimborsato all'inquilino, registra l’operazione nella tabella Registrazioni.

Se l'inquilino ha pagato il conguaglio registra l'incasso nel seguente modo:

Nella colonna del Conto Dare inserisci il conto contabile di liquidità, ovvero della banca, della cassa o di un altro mezzo con cui hai incassato il conguaglio spese.
Nella colonna del Conto Avere inserisci il conto contabile dell’inquilino che ha pagato il conguaglio spese.

Vista di Banana Contabilità per incasso di un conguaglio spese dall'inquilino

Se hai rimborsato l'inquilino, procedi nel seguente modo:

Nella colonna del Conto Dare inserisci il conto contabile dell’inquilino a cui hai rimborsato il conguaglio spese.
Nella colonna del Conto Avere inserisci il conto della banca, della cassa o di un altro mezzo con cui hai rimborsato il conguaglio.

Registrazione contabile del rimborso del conguaglio all'inquilino

Registrazioni di controllo

Gestione degli arrotondamenti nel conto di Conteggio annuale

Può succedere che, quando si addebitano i conguagli spese agli inquilini, restino dei centesimi nel conto di Conteggio annuale. Questo accade perché si tratta di importi molto piccoli, che non possono essere ripartiti tra tutti gli inquilini.

In questi casi, trasferisci i centesimi residui dal conto di Conteggio annuale a un conto dei costi del conto economico come arrotondamento, così da azzerare il conto.

Verifica della ripartizione delle spese agli inquilini

Il conto di Conteggio annuale è molto utile per controllare se le spese sono state divise correttamente tra gli inquilini.

Se, dopo aver registrato i conguagli, il conto si azzera, significa che le spese sono state divise correttamente e che non è stato tralasciato nessun importo.
Se nel conto rimane un importo molto piccolo, può trattarsi di una differenza dovuta agli arrotondamenti. In questo caso, puoi sistemarla consultando la sezione Gestione degli arrotondamenti nel conto di Conteggio annuale.
Se invece resta un saldo positivo o negativo rilevante, significa che la ripartizione delle spese non è stata effettuata correttamente. In questo caso è necessario ricontrollare i calcoli e i coefficienti di ripartizione usati per i conguagli.

michael Mer, 05/18/2022 - 14:45

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/italian/stabili_condomini/11184-doppia-reddito-svizzera.ac2

Tutorial File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/italian/stabili_condomini/11184/11184-doppia-reddito-svizzera-tutorial.ac2

ac2 language

Svizzera Contabilità in partita doppia Altro

ac2 publisher

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VAT Codes and VAT Report Figures 2024/2025

Recording transactions with VAT

With Banana Accounting, recording transactions with VAT is extremely simple due to its complete automation. VAT transactions are registered in the Transactions table, which serves as the central hub of the entire accounting process. For each VAT transaction, you need to enter the corresponding VAT code, indicating whether it's a sale or purchase and referring to the applicable VAT rates.
The software provides several pre-configured columns, and you have the flexibility to customize their display according to your preferences.

Additionally, the program offers the following functionalities:

Types of accounting

There are two types:

On the issued invoices
It implies keeping a Clients and Suppliers register.
The costs and revenues, with the relative VAT code, are recorded when the invoice is issued and received.
More information is available on the page How to manage Supplier and Customers with VAT on turnover.
On cash received
It is not mandatory to keep a Clients and Suppliers register, but if you wish to have one anyway, it is important to set it up with cost centers.
The costs and the revenues, with the relevant VAT code, are registered at the moment of collection or payment.
Further information can be found on the page Clients and suppliers with VAT, using the Cash principle.

Calculation method

To calculate the VAT amounts and generate the VAT report to be sent to the FTA, it is necessary to have costs and revenues in CHF base currency.

There are two methods of calculation:

Effective method report
Provides for the deduction of the VAT paid on purchases (VAT due - recoverable VAT).
Net tax rate method
The VAT to be paid to the FTA is calculated according to the granted rates.
Does not provide for the deduction of VAT paid on purchases.

Electronic transmission of the VAT Report

With the new Banana Accounting extensions, in addition to the VAT statement facsimile, it is possible to export data in XML format for submission on the Federal Tax Administration (FTA) online portal.

More information is available on the page VAT Report Submission.

All VAT statements can be saved as PDF files and securely archived.

Banana VAT Summary (VAT Journal)

In addition to VAT extensions, Banana Accounting Plus can generate VAT summaries based on the period and other parameters.

VAT summaries are useful for understanding the movement of VAT (VAT payable, recoverable, and to be paid) and enable effective control. In the event of audits by tax authorities, VAT summaries provide targeted details to facilitate the verification process.
For more information, please visit the VAT Summary page.

All VAT summaries can be saved in PDF format and securely archived.

VAT year-end reconciliation

Regarding the annual correction statement, which contains any differences found at the end of the year compared to the already submitted statements, Banana does not allow for a comparison of the calculated tax with the previously transmitted statements because the program does not save the total calculated tax from previous calculations. Therefore, the user must manually calculate the tax difference and communicate it to the AFC using the appropriate form.

Users of Banana Accounting 9 or earlier

Users of version 9 or earlier must switch to Banana Accounting Plus with the Advanced plan to use extensions and prepare the VAT report or generate the XML file.
Those who do not wish to switch to the new version will have to manage VAT using only the VAT/Sales Tax Report and manually enter the data on the FTA website.

Useful links

Program and plan update

To use the Swiss VAT Statement Extensions 2024/2025, we invite you to upgrade your program right away to the Advanced plan of Banana Accounting Plus.

As usual, Banana does not force you to switch plans and allows you to continue working with the Professional plan, but switching to the Advanced plan is definitely the most efficient way to manage VAT.

To use the VAT Extensions 2024/2025, you need to:
Have a subscription to the Advanced plan of Banana Accounting Plus
Download the latest version of the program

Upgrade to the Advanced plan from the Professional plan

If you are still using a version prior to Banana Accounting Plus or the Professional Plan, we recommend upgrading to the Advanced plan of Banana Accounting. You'll have access to the new extensions to create VAT Statements quickly, without wasting time manually calculating and entering the amounts on the VAT portal.

You only pay the difference between the two plans

Upgrade to the Advanced plan from the Free plan

If you don’t have a subscription yet, purchase the Advanced plan of Banana Accounting Plus

Compatibility notice for Banana 9 users

Banana Accounting 9 and earlier versions are no longer updated. Banana 9 allows the installation of the VAT Extensions 2024/2025, but it is indicated that they are not compatible. There are two options:

Switch to Banana Accounting Plus with the Advanced plan and start using the VAT Extensions 2024/2025 right away.
Continue using Banana Accounting 9: you can create the VAT Report in Banana (VAT journal by rate type) and then manually fill in the VAT Statement online. Further explanations in the next paragraph.

Managing VAT without the Advanced plan of Banana Accounting Plus

If you are using Banana Accounting Plus with a plan other than Advanced, or if you have Banana Accounting 9 (or an earlier version), you can still manage VAT in the following way:

Before proceeding, it is advisable to always make a backup copy of your accounting file.
Update the VAT Codes table with the new codes
- Banana+
  - See the documentation Update VAT Codes Table 2025.
- Banana9
  - Download the VAT Codes Table 2025.
  - Open your accounting file and from the menu Account1 > Import into accounting > Import VAT Codes.
  - Select the format type Accounting File (*.ac2).
  - Use the Browse button to select the vat_codes_2025.ac2 file that was saved in the Download folder.
Enter the transactions in the Transactions table using the new VAT codes with the updated rates.
Generate the VAT Report (also called VAT journal), which includes the data required to fill in the online VAT statement.
Manually enter the data into the online portal of the FTA.

Current VAT rates

In Switzerland, VAT rates changed as of 1 January 2024. Below you will find the new rates for both the actual method and the net rate method.

VAT rates for the effective method

From 2024 the new VAT rates came into force as indicated in the following table:

	Until December 31, 2023	From January 1, 2024
Normal rate:	7,7 %	8,1 %
Reduced rate:	2,5 %	2,6 %
Special rate for accommodation:	3,7 %	3,8 %

Until December 31, 2023

From January 1, 2024

Normal rate:

7,7 %

8,1 %

Reduced rate:

2,5 %

2,6 %

Special rate for accommodation:

3,7 %

3,8 %

Further details are available on the website of the Federal Tax Administration page.

VAT rates for the net tax rate method

The new VAT rates for the net tax rate method are the following:

Net tax rates until December 31, 2023	Net tax rates from January 1, 2024
0,1 %	0,1 %
0,6 %	0,6 %
1,2 %	1,3 %
2,0 %	2,1 %
2,8 %	3,0 %
3,5 %	3,7 %
4,3 %	4,5 %
5,1 %	5,3 %
5,9 %	6,2 %
6,5 %	6,8 %

For managing balance rates, the VAT Codes table includes:

the VAT codes from F1 to F9
- do not correspond to a specific VAT rate.
- the rate is applied based on the configuration chosen by the user.
- it is not necessary to use all the codes.
- unconfigured codes remain empty and have no effect on VAT calculations.
- The numbering (F1, F2, F3, …) only serves as a configuration order, it does not indicate the rate.
the VAT discount codes from FS1 to FS9
- follow the same logic set for the F1–F9 codes.
- the rates must match the VAT codes F1–F9.

Example with the setup of two balance rates:

VAT code F1, balance rate 0.1%
VAT code FS1, balance rate 0.1%
VAT code F2, balance rate 3.7%
VAT code FS2, balance rate 3.7%

These codes have not set the rate in the table. There are two ways of calculating:

Updating the Swiss VAT Codes table 2025

Users who are using outdated VAT codes and rates can easily update the VAT Codes table by following the instructions below.
The procedure to update to the 2025 codes is the same as the one used for the 2024 codes.

▶ Video Update the Swiss VAT codes table

It is necessary to have downloaded and installed the latest version of Banana Accounting Plus.

Update VAT Codes table in accounting

All users who have their own coding for VAT codes must update the VAT Codes table according to the new rates with their respective reference figures.

You can check the version of the VAT Codes table in use by looking at the date of the last update shown in the "VAT Codes Information" row of the VAT Codes table.

To update the VAT Codes table in your accounting file, proceed as follows:

Make a backup copy of your file to be safe
Open your accounting file
Select from the menu Actions > Import to accounting > Import VAT codes

Select Switzerland New VAT Rates 2025
If the option "Switzerland new VAT Rates 2025" is not listed among the available ones, it means you are working with an older version of Banana Accounting. In this case, you need to download and install the latest version of Banana Accounting Plus.
Confirm by clicking on the OK button

From the dialog that appears there are two options:
- Add new codes and new groups
  To be used when you want to maintain your VAT codes. In this case the program adds the new VAT codes leaving the existing ones unchanged. If the VAT codes to be added already exist in the table, but have a different rate or grouping, they will be inserted by adding '-1' to the name.
- Replace all rows (recommended choice)
  Use this command if you don't need to maintain the existing VAT code page.
  In this case, the VAT code table is completely replaced with the new table.
  Existing VAT accounts are retained and need to be reviewed after the update. The default VAT account can be changed via the File Properties dialog (basic data).

Check the accounting
From Actions menu > Check accounting.
If there are incorrect VAT codes in the transactions table, you need to update them according to the new VAT Codes table.
To replace the old VAT codes in the Transactions table, you can use the command from the menu Data > Search and replace.
If the VAT codes have also been entered in the Accounts table, to associate the VAT codes to the accounts, these must be updated.

Update the VAT Codes table in the Estimates and Invoices application

It is not possible to automatically update the VAT Codes table in the Estimates and Invoices application, as explained in the previous paragraphs.

ID codes and percentage VAT rates must be updated manually each time there are changes.

Alternatively, you can also follow this procedure:

Open a new Banana template for Estimates and Invoices, which has updated VAT codes
Go to the VAT Codes table
Copy and paste the entire table from the template to your Estimates and Invoices file.

For more details, refer to the VAT Codes table in Estimates and Invoices page.

VAT Codes Table History

Current versions

VAT Codes Table 2025 (12.03.2025, id=vatcodes-che-2025.20250312)
VAT Codes Table 2024 (02.04.2025 id=vatcodes-che-2024.20250402)

Outdated versions

VAT Codes Table 2024 20230614 (14.06.2023, id=vatcodes-che-2024.20230614)
VAT Codes Table 2018 (10.12.2021, id=vatcodes-che-2018.20211210)

Transactions with VAT

Supplier customers with VAT on turnover

Set up the accounts of the ledger

To set up the Customers / Suppliers register consult the Customers setup with the accrual method page.

conti del partitario sul fatturato

VAT registration on turnover

With the system of VAT on turnover, the Customers / Suppliers register will be kept. Therefore, the invoices issued and received are recorded, posting the costs and revenues and entering the corresponding VAT code.

registrazione IVA sul fatturato

Clients and suppliers with VAT, using the Cash principle

With the system of the VAT on cash received, there is no provision for entering transactions on the clients/suppliers accounts, for the expenses and income are being entered at the moment the payment is made or received. Only at that moment, the VAT code is being entered. However, in spite of this rule, it is still possible to enter the issued and received invoices by using the cost centers.

Procedure:

Insert the clients' and suppliers' accounts as cost center CC3, defined with the semicolon in two different groupings, one for clients, another one for suppliers.

Entering the invoices of clients and suppliers

For the issued and received invoices:

Position yourself in the Transactions table, Cost centers view;
Enter the date, the document number and the invoice number in the respective columns;
Enter the description;
Enter the amount of the issued or received invoice in the Amount column, the Debit and Credit columns have to remain empty.
Enter the cost or profit center in the CC3 column: in positive when it concerns an invoice issued to a client; preceded by the minus sign (in negative) when it is an invoice received from a supplier.

When the payment for an invoice is received or made:

Position yourself in the Transactions table, Cost centers view;
Enter the date, the document number and the invoice number in the respective columns;
Enter the description;
If it concerns a payment received, enter a liquidity account in the Debit column and a revenue account in the Credit column;
When it's about a payment that has been made, enter an expense account in the Debit column and a liquidity account in the Credit column;
Enter the amount;
Enter the appropriate VAT code;
Enter the cost or profit center in the CC3 column, preceded by the minus sign (in negative) when it is a payment received (customer) and in positive when it concerns a payment made to a supplier.

registrazione clienti sull'incassato con i centri di costo

In the Account card of the cost center, the transactions of the customer or supplier are being displayed.

How to record only the VAT amount

There are cases where you only need to record the VAT amount, such as when you receive compensation from your car insurance.

You record as follows:

Enter the date, document number and the description in the columns provided.
In the Credit column, enter the account with which the VAT amount is paid (the Debit account remains empty)
In the Amount column, enter the VAT amount to be paid
In the VAT code column, enter the VAT code I77-2 (VAT code relating to the VAT amount 100%)

Jahresabrechnung und Vorauszahlungen der MWST nach der effektiven Methode

Eine Vorauszahlung buchen

Wenn Sie eine Vorauszahlung (Akonto) leisten, sollte diese korrekt in Ihrer Buchhaltung erfasst werden, um die Übersicht über bereits geleistete Zahlungen an die ESTV zu behalten. Es wird empfohlen, ein separates MWST-Konto zu verwenden, das nicht mit dem automatischen MWST-Konto verknüpft ist.

Die Buchung sollte wie folgt erfolgen:

Geben Sie das Datum und eine Beschreibung ein.
In der Spalte Soll tragen Sie das MWST-Konto ein.
Es wird empfohlen, ein spezielles MWST-Konto für Akontozahlungen und den Zahlungsausgleich zu verwenden.
In der Spalte Haben geben Sie das Bankkonto an, über das die Zahlung erfolgt.
In der Spalte Betrag erfassen Sie den überwiesenen Betrag.

Beispiel für die Buchung einer Akontozahlung:

aliquota saldo- sezione options

Abschlussbuchung und Zahlung

Beispiel einer Abschlussbuchung unter Berücksichtigung der Akontozahlungen:

aliquota saldo- sezione options

Kontoauszug - MWST 'Konto'

aliquota saldo- sezione options

Jahresabrechnung und Vorauszahlungen für die MWST-Abrechnungsmethode mit Saldo-/Pauschalsteuersatz

Vorauszahlung buchen

Die Buchung sollte wie folgt erfolgen:

Geben Sie das Datum und eine Beschreibung ein.
In der Spalte Soll tragen Sie das MWST-Konto ein.
Es wird empfohlen, ein spezielles MWST-Konto für Akontozahlungen und den Zahlungsausgleich zu verwenden.
In der Spalte Haben geben Sie das Bankkonto ein, über das die Zahlung erfolgt.
In der Spalte Betrag erfassen Sie den überwiesenen Betrag.

Beispiel für die Buchung einer Akontozahlung:

aliquota saldo- sezione options

In der ersten Zeile wurde der Gesamtbetrag der ausgestellten und bereits bezahlten Rechnungen erfasst. Der MWST-Code F1 kennzeichnet den MWST-Betrag, der im Formular berechnet wird.
In der zweiten Zeile wurde die Akontozahlung erfasst, die von der Eidgenössischen Steuerverwaltung (ESTV) festgelegt wurde. Diese Akontozahlung wird nicht im MWST-Formular ausgewiesen.

Abschlussbuchung und Zahlung

Für die Abschlussbuchungen verweisen wir auf die entsprechende Dokumentation:

Beispiel einer Abschlussbuchung ohne MWST-Zerlegung unter Berücksichtigung der Akontozahlungen:

aliquota saldo- sezione options

Kontoauszug - Geschuldete MWST

aliquota saldo- sezione options

Periodic VAT Return and Payment

Reset of Account 2201, VAT Return

At the end of the period, the balance of account 2201 VAT Return (automatic VAT account) must be reset with a reversal entry by entering:

In the Debit column: account 2201 VAT Return
In the Credit column: account 2200 VAT Payable

This operation involves:

Reset of the balance of account 2201, VAT Return (automatic VAT account).
Transfer of the VAT balance to the VAT due account (or Treasury VAT account).
- If this results in a VAT debit, the VAT balance is posted in Credit of the VAT due account; in Debit of the "VAT according to VAT report" account, the balance is set to zero.
- If this results in a VAT credit, the VAT balance is posted in Debit of the VAT due account; in Credit of the "VAT according to VAT report" account, the balance is set to zero.

Account card after balance transfer to VAT Due

Transaction for charging the quarter balance to the Due VAT account

azzeramento del conto IVA automatico

VAT balance payment

When the VAT amount is paid to the FTA (Federal Tax Administration), the balance in the VAT Due account resets to zero.

For the transaction:

Enter the Date, Document number, and Description in the respective columns.
In the Debit column, enter the VAT Due account.
In the Credit column, enter the liquidity account.
In the Amount column, enter the VAT Due amount paid.

With this system, it is possible to monitor the balance for each quarter, and in case of an error, identify the period in which the balance no longer matches.

Ledger of account 2200 VAT Payable after the payment entry

VAT payment to the FTA

Note

The procedure explained refers to the payment of VAT recorded using the effective method and also applies to the flat-rate VAT method with VAT breakdown.
For those who have recorded VAT using the balance rate method without VAT breakdown, specific information can be found on the web page Accounting Adjustment and VAT Payment.

VAT due account card after the payment

scheda conto IVA dopo azzeramento

How to register a VAT credit (Switzerland)

If at the end of a period, when calculating the VAT declaration, the previous VAT is bigger than the due VAT, your VAT report has a Debit balance.

To reset the "VAT according to VAT report" account to zero, you need to enter a transaction as follows:

put in Debit A/C the VAT Due account
put in Credit A/C the "VAT according to VAT report" account

Usually, in Switzerland the VAT credit is reimbursed to the company, without having to move the credit to the following period.

When your VAT is reimbursed, you need to enter a transaction as follows:

put in Debit A/C your liquidity account
put in Credit A/C your Due VAT account (where the balance should go to zero).

Entering VAT at customs for import

VAT paid in cash at import

Goods purchased abroad must be declared at customs and paid for in cash on the spot.

Customs issues a customs clearance document indicating the taxable amount and the VAT amount paid. VAT paid at customs can be recovered by VAT payers.

In order to recover the VAT paid at customs, the user needs to operate as follows:

To recover the VAT, register as follows:

In the Debit column the cash account. The Debit column remains empty.
In the Amount column, the amount paid in customs is recorded.
In the VAT Code column, a VAT code type 2 (M77-2) is entered, which allows the VAT amount to be recorded at 100%.

Note

New codes can be added to the VAT Codes table. If you need the 2.5% VAT code, for customs VAT recovery, simply add a new code, e.g. M25-2, completing the same grouping in the column Sum in, GR1, the amount type 2 and entering 2.5 as the rate.

VAT codes for customs VAT

In the Transactions table, enter the cash account in credit, the paid VAT amount and the corresponding VAT code.

The program calculates the VAT amount at 100%, without creating differences in the recordings.

VAT cash payment at customs

VAT paid at import by the shipping company

The procedure is the same as the previous one, except for the fact that the transaction extends itself over several rows, since, at the moment the shipper's invoice is being paid, the shipping costs and/or the customs clearance may be included.

Example:

Payment of the shipper's invoice for a total of CHF 359.- CHF 150 of which shipping costs, and CHF 209 for VAT advanced at customs.

How to enter customs VAT

VAT on Imports – Income/Expense accounting

VAT on goods purchased abroad must be paid directly at customs. After payment, customs issues a clearance document that shows the taxable amount and the VAT paid. VAT-registered businesses can reclaim this amount.

VAT codes for VAT paid at customs

All preconfigured accounting templates with VAT include a specific code for recording VAT on imported goods:

M81-2 Purchase of goods and services 8.1% (VAT amount)
By using this code, the program considers the amount entered in the Amount column as 100% VAT. As a result, the full amount paid at customs is correctly recorded in the VAT return.
Adding custom VAT codes
In the VAT Codes table, you can add new codes, for example to manage a different rate.
To reclaim customs VAT at 2.6%, simply:
- create a new code, for example M26-2
- set the GR1 group in the Sum in column
- set amount type 2
- indicate 2.6% as the rate

Customs VAT paid in cash

When VAT on imported goods is paid in cash, to reclaim the VAT proceed as follows:

In the Transactions table:
- enter the date, document number, and description in the respective columns
- in the Expenses column, enter the amount paid in cash
- in the Account column, enter the Cash account
- in the Category column, enter the shipping expense category
- in the VAT Code column, enter the M81-2 code, which calculates and automatically enters the full VAT amount into the VAT account.

The program posts the full VAT amount without creating discrepancies in the entries.

Customs VAT paid by the freight forwarder

In this case, VAT is advanced by the freight forwarder, who handles the transport and customs clearance of the goods. The freight forwarder’s invoice will include transport costs, customs charges, and the advanced VAT on the imported goods.

The process is similar to the previous case, but the entry is made over several rows, as the forwarder's invoice may include both transport expenses and customs VAT.

Example

Forwarder's invoice paid for a total of CHF 250, of which CHF 200 is for transport and CHF 50 is for VAT advanced at customs.

In the Transactions table:

In the first row, record in the appropriate columns:
- the date, document number, description
- in the Expenses column, the total amount of the forwarder's invoice
- in the Account column, the bank account. The Category column remains empty
In the second row, record in the appropriate columns:
- the date, document number, description
- in the Expenses column, the amount of transport costs with VAT code M81
- in the Category column, the shipping expense account or similar
- in the VAT Code column, enter M81 to calculate VAT on the transport costs
In the third row, record in the appropriate columns:
- the date, document number, description
- in the Expenses column, the amount of VAT paid at customs by the forwarder
- the Account and Category columns remain empty
- in the VAT Code column, enter the code M81-2, which calculates and automatically posts the full VAT amount to the VAT account

Korrekturen der Vorsteuer in der Schweiz

Nachfolgend listen wir die wichtigsten Praxisfälle zur Erfassung eines Vorsteuerabzugs oder einer Korrektur der Vorsteuer für die schweizerische Mehrwertsteuer auf. Es ist wichtig, den korrekten MWST-Code zu verwenden, da jede Korrektur in eine spezifische Ziffer des Abrechnungsformulars (400, 405, 415, 420…) fliesst, je nach verwendetem MWST-Code.

Stornierung von Wareneinkäufen oder Betriebsaufwand

Buchung einer Gutschrift, die von einem Lieferanten für retournierte Ware ausgestellt wurde.

Sie müssen die ursprünglich abgezogene MWST reduzieren, indem Sie denselben MWST-Code wie bei der Rechnungsbuchung verwenden, jedoch mit negativem Vorzeichen.
Auf diese Weise wird die Vorsteuer auf Materialkosten und Dienstleistungen (Ziffer 400) oder auf Investitionen oder Betriebskosten (Ziffer 405) korrigiert.

Datum	Beleg	Beschreibung	KtSoll	KtHaben	Betrag	MwSt-Code	Art Betrag	MwSt-%	Gebuchte MwSt
01.04.2025		Lieferantenrechnung	4000 Warenaufwand	1020 Bank	10'810.00	M81		8.10	810.00
30.04.2025		Gutschrift vom Lieferanten	1020 Bank	4000 Warenaufwand	1'081.00	-M81		-8.10	-81.00

MWST-Code verwendet für die Erfassung der Rechnung:
M81 Wareneinkauf und Dienstleistungen 8.1 % (inkl. MWST), zugeordnet zur Ziffer 400
MWST-Code verwendet für die Buchung der Gutschrift:
-M81 Wareneinkauf und Dienstleistungen 8.1 % (inkl. MWST), negativ zugeordnet zur Ziffer 400
Falls die Korrektur in einer anderen Abrechnungsperiode erfolgt, kann die Berichtigung auf die gleiche Weise übermittelt oder ein spezifisches Korrekturformular verwendet werden – dies ist mit der Eidgenössischen Steuerverwaltung abzuklären.

Beispiel einer Stornobuchung für eine Investition

Datum	Beleg	Beschreibung	KtSoll	KtHaben	Betrag	MWST-Code	Art Betrag	MWST-%	Gebuchte MWST
02.06.2025		Kauf einer Maschine	1500 Maschinen und Apparate	2000 Lieferanten	21'620.00	I81		8.10	1'620.00
30.06.2025		Gutschrift vom Lieferanten	2000 Lieferanten	1500 Maschinen und Apparate	5'405.00	-I81		-8.10	-405.00

MWST-Code verwendet für die Erfassung der Rechnung:
I81 Investition und Betriebsaufwand 8.1% (inkl. MWST), zugeordnet zur Ziffer 405
MWST-Code verwendet für die Buchung der Gutschrift:
-I81 Investition und Betriebsaufwand 8.1% (inkl. MWST), negativ zugeordnet zur Ziffer 405
Falls die Korrektur in einer anderen Abrechnungsperiode erfolgt, kann die Berichtigung auf die gleiche Weise übermittelt oder ein spezifisches Korrekturformular verwendet werden – dies ist mit der Eidgenössischen Steuerverwaltung abzuklären.

Eigenverbrauch oder interner Verbrauch von eingekauften Waren

Wenn Güter vom steuerpflichtigen Bereich in den privaten Gebrauch oder in von der Steuer ausgenommene Bereiche überführt werden, müssen Sie den Vorsteuerabzug korrigieren: Die MWST muss in derselben Höhe zurückerstattet werden, wie sie beim Einkauf abgezogen wurde. Die MWST wird unter der Ziffer 415 «Korrekturen der Vorsteuer: Doppelverwendung, Eigenverbrauch (Art. 31 MWSTG)» verbucht.

Buchen Sie die Lieferantenrechnung mit dem üblichen MWST-Code für Einkäufe
Buchen Sie den Eigenverbrauch der Ware, wodurch die Warenkosten reduziert werden, da die Ware nicht für den Geschäftsbetrieb verwendet wurde
Als Gegenkonto verwenden Sie ein Privatkonto oder ein ähnliches Konto

Datum	Beleg	Beschreibung	KtSoll	KtHaben	Betrag	MwSt-Code	Art Betrag	MWST-%	Gebuchte MWST
01.04.2025		Lieferantenrechnung	4000 Warenaufwand	1020 Bank	10'810.00	M81		8.10	810.00
30.04.2025		Eigenverbrauch der Ware	2850 Privatkonto	4000 Warenaufwand	5'405.00	K81-B		-8.10	-405.00

MWST-Code verwendet für die Erfassung der Rechnung:
M81 Wareneinkauf und Dienstleistungen 8.1 % (inkl. MWST), zugeordnet zur Ziffer 400
MWST-Code verwendet für die Buchung des Eigenverbrauchs:
K81-B Korrekturen der Vorsteuer 8.1 % zugeordnet zur Ziffer 415

Reduktion aufgrund von Subventionen

Wenn ein Unternehmen eine Subvention (zum Beispiel kantonal oder vom Bund) erhält, ist dieser Betrag in der Regel nicht der Mehrwertsteuer unterstellt. In bestimmten Fällen kann jedoch die Pflicht zur Berichtigung der Vorsteuer entstehen, wenn mit dieser Subvention finanzierte Güter oder Dienstleistungen für mehrwertsteuerpflichtige Tätigkeiten verwendet wurden.

In solchen Fällen ist eine Korrektur der ursprünglich abgezogenen Vorsteuer erforderlich. Diese ist unter der Ziffer 420 der MWST-Abrechnung zu erfassen, wobei der entsprechende Korrektur-Mehrwertsteuercode zu verwenden ist.

Datum	Beleg	Beschreibung	KtSoll	KtHaben	Betrag	MWST-Code	Art Betrag	MWST-%	Gebuchte MWST
15.04.2025		Eingang kantonale Subvention	1020 Bank	3900 Subventionserträge	10'000.00	Z0-A
15.04.2025		MWST-Korrektur, stillschweigende Steuerpflicht	3900 Subventionserträge	3900 Subventionserträge	810.00	K81-C	2	-8.10	-810.00

MWST-Code verwendet für die Buchung des Zahlungseingangs:
Z0-A Subventionen, durch Kurvereine eingenommene Tourismusabgaben, Entsorgungs-und Wasserwerkbeiträge 0% zugeordnet zur Ziffer 900
MWST-Code verwendet für die MWST-Erfassung:
K81-C Reduktion des Vorsteuerabzugs 8.1 % zugeordnet zur Ziffer 420
Die Erfassung des Zahlungseingangs erfolgt ohne effektive Mehrwertsteuer, muss jedoch aus Gründen der steuerlichen Transparenz trotzdem dokumentiert werden.
Die zweite Buchung dient der fiktiven Besteuerung der Subvention (sogenannte stille Besteuerung), um den ursprünglich abgezogenen Vorsteuerbetrag anteilsmässig zu korrigieren.
Es ist wichtig, bei der Korrektur den Steuertyp „2“ (MWST-Betrag) zu verwenden, damit der Betrag korrekt unter der Ziffer 420 der MWST-Abrechnung ausgewiesen wird.
Für die zweite Buchung muss der MWST-Betrag manuell berechnet werden.

Weitere Korrekturbuchungen

VAT on services obtained abroad-Reverse charge- CH

All services obtained abroad must be included in the Swiss VAT report. Unlike the import of goods that are being cleared at customs, for services obtained abroad there are no customs papers, but the VAT for this type of operation must be calculated and recovered. This self-imposition and recovery operation is called Reverse Charge.

The simplified Reverse Charge operation is a new feature of Banana Accounting Plus. Thanks to the possibility of inserting in the same cell of the VAT code both the code for self-imposition and the code for recovery, it is very easy to register.

Codes to be used

In the VAT codes table, there are specific codes to be used for services obtained abroad: codes B81-1 and M81-1 or I81-1.
They are two codes with Amount type 1, where the VAT is calculated on the Net amount (without VAT).

In detail:

the B81-1 code calculates a VAT debit amount
It is important that in the Complete view> the column Don't Warn is activated "Yes", otherwise you get an error message.
the M81-1 or I81-1 code calculates a VAT credit amount

How to enter a transaction

The entry is made by applying in the VAT code column, a double code B81-1 (self input) and I81-1 (or M81-1).

By entering the double code, the programme registers both the VAT due and the recoverable VAT in the account 2201 VAT return.

reverse charge - servizi estero

VAT on services obtained in a foreign currency

When the recording of services abroad involves a foreign currency account, the Reverse Charge must be registered onto two lines:

Register foreign purchases in foreign currency without entering any VAT code.
On the next line, to be able to register the Reverse Charge, register:
- In the Currency column register the amount converted to base currency.
- In the Debit and Credit column a giro account (1090) is registered.
- In the VAT Code column apply the double code B81-1 for self-imposition and M81-1 or I81-1 for recovery.
At the end of the entries the claering account must be zero.

reverse charge mutimoneta

VAT on services obtained abroad with the Swiss flat tax rate VAT method

When adopting the Swiss flat tax rate VAT method, you need to register the purchase with the B81-1 VAT code for self-imposition.

You don't need to enter the VAT recovery transaction, as this method doesn't allow any deduction on purchases, including those occurred abroad.

VAT on cash basis and open invoices at year-end

There are two methods established by the Federal Tax Administration for collecting Value Added Tax (VAT):

In the invoice-based method, VAT is recorded when the invoice is issued or received, regardless of when payment is made or received.
In the cash-based method, VAT is recorded only when the payment is received (for customers) or made (for suppliers).

The cash-based method is often chosen by small businesses and professionals because it avoids paying VAT in advance on amounts that have not yet been actually collected.

This page provides a general overview of the VAT cash-based method and refers to detailed pages for operational entries.

VAT on a cash basis: the basic principle

In the VAT cash-based method, the focus is not on the invoice date, but on the moment the financial transaction occurs. This approach is designed to simplify daily management and to avoid paying VAT in advance when the money has not yet actually been collected or paid. With the cash-based method:

VAT becomes due only at the time of collection (for customers)
VAT becomes deductible only at the time of payment (for suppliers)

Therefore, during the year, issued or received invoices do not affect VAT until the payment or receipt actually occurs.

Setting up customer and supplier accounts with VAT on a cash basis

With VAT under the cash-based method, during the year it is not necessary to manage customers and suppliers. However, if you still wish to manage invoices and due dates, customer and supplier accounts can be set up using cost and profit centers.

For more information, see:

Why accruals are needed at year-end

Even if operations are based on the cash principle during the year, at year-end it is necessary to apply the accrual principle. This allows costs and revenues to be properly attributed to the year they belong to, providing an accurate financial picture of the activity. At the end of the fiscal year, it is essential to determine the correct economic result for the year.

This means that:

the revenues of the year must also include invoices issued but not yet collected
the costs of the year must also include invoices received but not yet paid

For this reason, outstanding invoices are recorded as accrual invoices, without anticipating VAT.

Recording outstanding customer invoices

At year-end, with the VAT cash-based method, it is necessary to record customer invoices that have been issued but not yet collected, in order to correctly allocate revenues to the fiscal year. On the dedicated page, you will find the entries to be made on 31.12 and the reversal to be recorded at the beginning of the new year.

Recording outstanding customer invoices.

Recording outstanding supplier invoices

At year-end, with the VAT cash-based method, it is necessary to record supplier invoices that have been received but not yet paid, in order to correctly allocate costs to the fiscal year. On the dedicated page, you will find the entries to be made on 31.12 and the reversal to be recorded at the beginning of the new year.

Recording outstanding supplier invoices.

Recording open invoices – Customers

This page explains how to correctly record accounting transactions using the VAT cash basis method, both during the year and at year-end, using Banana Accounting.

It is a practical guide, following the introductory page on VAT on a cash basis, and is intended for VAT taxpayers who apply this method (with prior authorization from the relevant office).

This page describes only the operational entries and does not replace the introductory page on the principles of VAT on a cash basis.

Transactions during the year with VAT on a cash basis

With the VAT cash method, during the year VAT is determined only at the time of receipt or payment. For this reason, customers are not managed as open items during the year.

In practice:

revenues are recorded when the customer pays
the VAT code must be entered on the same line as the revenue

The example below shows a possible entry in Banana Accounting for a payment received with VAT on a cash basis.

A bank account receives payment of an invoice from customer Bianchi for CHF 3,500.

The entry is made as follows:

Debit: bank account
Credit: revenue account
VAT Code: VAT code (e.g. V81)

In this way, VAT is recorded only on the amount actually received.

Why additional transactions are needed at year-end

Even if the cash principle is applied during the year, at the end of the fiscal year it is necessary to determine the actual financial result of the year.

For this reason, as of 31.12, invoices issued but not yet collected must be recorded, so that revenues are attributed to the correct fiscal year, without anticipating VAT.

Accounts needed for open customer invoices

To correctly record open customer invoices at year-end, certain specific accounts must be created in the Accounts table.

Balance sheet accounts

Customers on open invoices (Assets)
VAT on open customer invoices (Liabilities)

Profit and loss accounts

Revenues on open customer invoices

These accounts allow you to separately record:

the revenue attributable to the year
the VAT, which will only be recorded in the following year

Recording open customer invoices as of 31.12

At year-end, invoices issued to customers but not yet collected must be recorded as follows:

Accounting transation

First row

Credit: Revenues on open customer invoices
Amount: net amount (excluding VAT)
VAT Code: empty

2. Second row

Credit: VAT on open customer invoices
Amount: VAT amount
VAT Code: empty

3. Third row

Debit: Customers on open invoices
Amount: gross amount (including VAT)
VAT Code: empty

No VAT code should be entered in these transactions, because VAT is not yet due.

Closing open customer invoices in the new year

At the beginning of the new year (01.01), year-end transactions must be reversed to allow normal recording of incoming payments.

Reversal transaction

First row

Debit: Revenues on open customer invoices
Amount: net amount (excluding VAT)
VAT Code: empty.

2. Second row

Debit: VAT on open customer invoices
Amount: VAT amount.

3. Third row

Credit: Customers on open invoices
Amount: gross amount (including VAT).

When the customer makes the payment:

the receipt is recorded as usual
VAT is recorded in the VAT return of the period in which the payment occurs

Recording open invoices – Suppliers

This page explains how to correctly record supplier-related accounting transactions using the VAT cash method, both during the year and at year-end, using Banana Accounting.

It is a practical guide, following the introductory page on VAT on a cash basis, and is intended for VAT taxpayers who apply this method (with prior authorization from the relevant office).

This page describes only the operational transactions and does not replace the introductory page on the principles of VAT on a cash basis.

Transactions during the year with VAT on a cash basis

With the VAT cash method, VAT is determined only at the time of payment.
For this reason, suppliers are not managed as open items during the year.

In practice:

costs are recorded when the supplier is paid
the VAT code must be entered on the same line as the cost
VAT becomes deductible only at the time of payment

Practical example – Payment of a supplier invoice

The following example shows a possible entry in Banana Accounting for a supplier invoice open as of 31.12.

A bank account is used to pay a supplier invoice from Rossi for CHF 1,200.

The entry is recorded as follows:

Debit: cost account
Credit: bank account
VAT Code: VAT code (e.g. V81)

In this way, VAT is recorded only on the amount actually paid.

Why additional transactions are needed at year-end

Even if the cash principle is applied during the year, at the end of the fiscal year it is necessary to correctly determine the financial result of the year.

For this reason, as of 31.12, invoices received from suppliers but not yet paid must be recorded, so that the costs are attributed to the correct fiscal year, without anticipating the VAT deduction.

Accounts needed for open supplier invoices

To correctly record open supplier invoices at year-end, certain specific accounts must be created in the Accounts table.

Balance sheet accounts

Suppliers on open invoices (Liabilities)
VAT on open supplier invoices (Assets)

Profit and loss accounts

Costs on open supplier invoices

These accounts allow for a clear separation of:

the cost attributable to the year
the VAT, which will be deducted only in the following year

Recording open supplier invoices as of 31.12

At year-end, invoices received from suppliers but not yet paid must be recorded as follows.

Accounting transaction

First row

Debit: Costs on open supplier invoices
Amount: amount excluding VAT
VAT Code: empty

2. Second row

Debit: VAT on open supplier invoices
Amount: VAT amount
VAT Code: empty

3. Third row

Credit: Suppliers on open invoices
Amount: gross amount including VAT
VAT Code: empty

No VAT code should be entered in these entries because the VAT is not yet deductible.

Closing open supplier invoices in the new year

At the beginning of the following year (01.01), year-end entries must be reversed to allow for the normal recording of payments.

Reversal transaction

First row

Credit: Costs on open supplier invoices
Amount: amount excluding VAT
VAT Code: empty

2. Second row

Credit: VAT on open supplier invoices

Amount: VAT amount

3. Third row

Debit: Suppliers on open invoices
Amount: gross amount including VAT

When the invoice is paid:

the payment is recorded normally
the VAT is deducted in the VAT report for the period in which the payment occurs

Print invoice with VAT

VAT calculation and rounding on the Invoice

In the printing of invoices integrated into accounting, the total VAT amount corresponds to the sum of the individual VAT transactions that make up the same invoice. Since each VAT entry is rounded to the nearest cent, there may be a difference compared to the VAT calculated on the total invoice amount.

To better understand, let's consider the following example:

Line 1: 7.7% of CHF 187.50 = CHF 14.4375 -> Rounded: CHF 14.44
Line 2: 7.7% of CHF 875.00 = CHF 67.375 -> Rounded: CHF 67.38
Total: 7.7% of CHF 1062.50 = CHF 81.8125 -> Rounded: CHF 81.81

On the invoice, a VAT amount of CHF 81.82 is printed instead of CHF 81.81. In fact, the amount of CHF 81.82 corresponds to the sum of the VAT calculated individually for each item (CHF 14.44 + CHF 67.38).

This logic is adopted to avoid discrepancies between the VAT amounts recorded in accounting and those shown on the invoice. In this way, the total VAT in accounting matches that reported on the invoice.

Net VAT and VAT management on a cash basis

In Banana Accounting it is possible to manage customers using both the turnover and the cash received method. However, as far as invoice printing is concerned, there are some limitations if in accounting you record the amounts net and at the same time use the cash received method.

If we want to create invoices, it is not possible to enter amounts net of VAT with the method on the cash received because, when the invoice is issued, the VAT codes must be written between square brackets and the VAT is not calculated but is only an indication for the printing of the document.

Management based on turnover VAT is registered at the moment of issue or receipt Accounts setup: active accounts on the balance sheet for each client (ledger) or a single debtor account The invoice issue transaction shows the VAT code With the VAT Flat tax rate method, the VAT indicated on the invoice is different from that paid by the taxpayer, therefore it must be indicated between square brackets
	Gross Amount	Net amount
Effective VAT method	✓	✓
VAT Flat tax rate method	✓	✗

Management based on cash received VAT is recorded at the time of collection or payment Accounts setup: cost centers CC3 or CC1 or CC2 The invoice issuing transaction has the VAT code between square brackets [] and the VAT amount is not recorded in the accounting, for this reason it is not possible to indicate the net amount because the gross amount is not calculated. More details can be found at the following page : https://www.banana.ch/doc10/en/node/9739
	Gross Amount	Net amount
Effective VAT method	✓	✗
VAT Flat tax rate method	✓	✗

Examples with transactions to create invoices and enter them into the accounting for both the effective VAT method and the VAT Flat tax rate method:

VAT management CHF- EU

Companies that have to make VAT/Sales tax declarations in Switzerland and the EU must keep two accounting files.

One main file for Switzerland/Liechtenstein with all accounting transactions.
More information under Swiss VAT management
- Purchases and sales in Europe must be registered with the VAT codes for export or import.
- At the time of the periodic VAT calculation for the EU (with the auxiliary file), the VAT debt is also registered in this main accounting file using no VAT code.
An auxiliary file for European VAT management
- The basic currency is EUR
- The chart of accounts corresponds to that of the main file (this allows you to copy and paste records).
- VAT/Sales tax table with the VAT codes and rates necessary for your own situation in Europe.
  When doing business with only a single nation, the VAT/Sales tax table for that nation and the automatic VAT accounting scripts can be used.
  See our web pages: Germany, Austria, Italy, Holland and our webpages with templates for various other nations.
- Enter the appropriate amount and VAT code in the transactions
- For the periodic VAT declaration in the EU, use the VAT/Sales tax report command (Reports Menu; Account1 menu in the old version) and total the amounts as necessary on the VAT form of the European nation in which the VAT declaration is made.

Please consult your tax advisor to ensure that this solution meets all the specific requirements of the tax authority in the EU

VAT Report 2024/2025

As of January 1, 2025, significant changes have been introduced to the VAT law. Below is a summary of the main updates:

Mandatory electronic processing of VAT data.
Introduction of more than two VAT rates for the flat-rate and balance methods.
Option to choose annual VAT reporting.

Full details are available in the documentation of the Federal Tax Administration.

Update Status (January 2026)

In the Swiss VAT extension, both the 2024 and 2025 reports are available.
If you have an earlier version of Banana, or the Professional plan of Banana Plus, see the page Update program and plan.

VAT Report 2025

Effective method
- Compatible with accounting starting from 2025 and previous years
- Requires the VAT Codes table updated to the 2025 version
- New transmission format eCH-0217 2.0.0 (XML file)
Flat/Fixed rate method
- Compatible with accounting starting from 2025 and previous years
- Requires the VAT Codes table updated to the 2025 version
- Allows the use of more than 4 VAT rates
- New transmission format eCH-0217 2.0.0 (XML file)
- Code 415 for VAT corrections available

VAT Report 2024 (previous version)

Effective method
- Compatible with accounting up to 31.12.2024
- Transmission format eCH-0217 1.0.1 (XML file) no longer supported
Flat/Fixed rate method
- Compatible with accounting up to 31.12.2024
- Transmission format eCH-0217 1.0.1 (XML file) no longer supported

VAT Advance Payments Management

The revision of the VAT law, in effect since January 1, 2025, introduces the possibility of making advance payments for the annual return.
In Banana Accounting, these advances are currently not visible in the form but are managed directly in the accounting records, due to the complexity of integrating them into the official model.

VAT Regulations and Changes 2025 – Technical Summary

As of January 1, 2025, important changes to VAT regulations have come into effect. Below are the key points.

Main regulatory changes

Mandatory electronic submission of VAT return data.
Extension of the number of allowed rates for the net/flat rate method (beyond the previous two).
Option to choose an annual VAT return.

For detailed information, please refer to the official documentation from the FTA.

Changes to the net/flat rate VAT method

For fiscal years starting from 2025

It is permitted to indicate multiple net rates in the same return, provided each covers at least 10% of the total taxable turnover.
The treatment is unified: there is no longer a distinction between "net rate" and "flat rate".
For each rate, the type of activity must be indicated using an activity code provided by the FTA; only authorized codes may be used.

Transmission formats (eCH-0217)

The FTA has published the draft of the new standard eCH-0217 E-VAT 2.0 which, once finalized, will replace the current version 1.0.

Elements/methods included in 2.0:

Effective VAT method
- effectiveReportingMethod – valid for all fiscal years (the XML element indicates the supported method for submission).
Net/flat rate VAT method
- Until fiscal year 2024: netTaxRateMethod and flatTaxRateMethod – XML elements supported for submission only until 2024.
- From 2025: simpleTaxRateMethod – XML element valid starting from 2025.

VAT effective method

This page is not available in English at the moment.
Please consult the relative pages in German, French or Italian.

Swiss VAT Report effective method 2025

The extension and the VAT report are available in English.
The documentation is currently not available in English.
Please refer to the relevant pages in German, French, or Italian.

Error messages

The extension 'VAT 2025' requires Banana Accounting+ minimum version %1. To update or for more information click Help
- This extension works only with Banana Accounting Plus (version 10.0.12 or higher), Advanced plan. See update program and plan.
This extension requires Banana Accounting+ Advanced. To update or for more information click on Help
- This extension works only with Banana Accounting Plus and the Advanced plan. See update program and plan.
The VAT Number of your company is not valid or missing. Please use File - File and accounting Properties (Address)
- The VAT number is entered in the VAT number field and must consist of 9 digits. You can also indicate the CHE prefix, as long as all 9 digits are present.
  For example: CHE-211.311.311 or 211.311.311.
- The VAT number must be set or corrected in the File Properties (Basic data) dialog, in the Address tab, by filling in the VAT number field.
- The dialog is accessible from the menu File > File and accounting Properties, Address section.
The company name is not valid or missing. Please use File - File and accounting Properties (Address)
- The organization name is taken from the Company field. If this field is empty, the Name and Surname fields are used.
- The organization name must be entered in the File Properties (Basic data) dialog, in the Address tab, by filling in the Company field or the Name and Surname fields.
- The dialog is accessible from the menu File > File and accounting Properties, Address section.
At group %1 the tax rate %2 is not permitted. Please check the vat code %3
- The %1 rate for the specified group is not allowed. Enter the correct rate in the VAT codes table.
- For groups 302, 303, 312, 313, 342, 343, 382, and 383, the VAT rates are validated according to the rates published by the Swiss Federal Tax Administration (FTA) (VAT rates effective from 1 January 2024).
WARNING: The selected report period does not match the expected period
- Check the periodicity of reporting set in the extension dialog, in the Options section.
- For example, if you selected the entire year (All) as the period but the report periodicity is set to Q = Quarterly, this message will be displayed.
- To resolve the issue, make sure that the report period and periodicity are consistent by setting the same interval.

Swiss VAT Report effective method 2024/2025

This page is not available in English at the moment.
Please consult the relative pages in German, French or Italian.

claudia Fri, 06/16/2023 - 16:20

URL Stable release

https://github.com/BananaAccounting/Switzerland/raw/master/VatReport/Vat2018/ch.banana.apps.vatreportch.ef.sbaa

Country

Switzerland

Publisher

Banana.ch

Extension type

Productivity

Help ID

vat_ef1q2024

URL Beta release

https://github.com/BananaAccounting/Switzerland/raw/master/VatReport/Vat2018/beta/ch.banana.apps.vatreportch.ef.sbaa

Release Date Stable

Wed, 02/04/2026 - 15:10

Release Date Beta

Wed, 02/04/2026 - 15:10

VAT net tax rate method

This page is not available in English at the moment.
Please consult the relative pages in German, French or Italian.

Swiss VAT Report net tax rate method 2025

The extension and the VAT report are available in English.
The documentation is currently not available in English.
Please refer to the relevant pages in German, French, or Italian.

Error messages

The extension 'VAT 2025' requires Banana Accounting+ minimum version %1.\nTo update or for more information click Help
- This extension works only with Banana Accounting Plus (version 10.0.12 or higher), Advanced plan. See update program and plan.
This extension requires Banana Accounting+ Advanced. To update or for more information click on Help
- This extension works only with Banana Accounting Plus and the Advanced plan. See update program and plan.
The VAT Number of your company is not valid or missing. Please use File - File and accounting Properties (Address)
- The VAT number is entered in the VAT number field and must consist of 9 digits. You can also indicate the CHE prefix, as long as all 9 digits are present.
  For example: CHE-211.311.311 or 211.311.311.
- The VAT number must be set or corrected in the File Properties (Basic data) dialog, in the Address tab, by filling in the VAT number field.
- The dialog is accessible from the menu File > File and accounting Properties, Address section.
The company name is not valid or missing. Please use File - File and accounting Properties (Address)
- The organization name is taken from the Company field. If this field is empty, the Name and Surname fields are used.
- The organization name must be entered in the File Properties (Basic data) dialog, in the Address tab, by filling in the Company field or the Name and Surname fields.
- The dialog is accessible from the menu File > File and accounting Properties, Address section.
The activity code %1 for tax rate %2 is missing or invalid. Verify the 5-digit code provided by the FTA and enter it in the extension dialog under the 'Net/Flat tax rates' section
- Ensure that a 5-digit activity code has been entered for the VAT rate.
- Enter the activity code directly in the extension dialog.
- Each taxpayer must only submit the activity codes that have been expressly authorized by the FTA.
- The activity codes authorized by the FTA are provided in writing upon request or can be found directly on the FTA online portal under the Calculation method tab, accessible after authentication with your account.
- See details in Company activity codes
The VAT percentage of code% 1 is not calculated on the gross
- Check in the VAT Codes table that the VAT codes for numbers 323, 333, 322, and 332 have 'Yes' set in the '% VAT on gross' column. This is because the balance/flat rate method calculates VAT on the gross amount. For example, if I issue an invoice for 100 CHF, the VAT will be calculated on this amount, i.e., CHF 6.50 if the rate is 6.5%.
At group %1 the tax rate %2% is not permitted. Please check the vat codes
- The 0% rate for the specified group is not allowed. Enter the correct rate directly in the dialog for the corresponding group or in the VAT codes table.
At group %1 only one tax rate is allowed. Please check the tax rates related to this group
- Check in the VAT Codes table the codes associated with this number through the Gr1 column. All VAT codes with this number in the Gr1 column must have the same rate.
WARNING: The selected report period does not match the expected period
- Check the periodicity of reporting set in the extension dialog, in the Options section.
- For example, if you selected the entire year (All) as the period but the report periodicity is set to S = Half-year reporting, this message will be displayed.
- To resolve the issue, make sure that the report period and periodicity are consistent by setting the same interval.

Swiss VAT Report net tax rate method 2024/2025

This page is not available in English at the moment.
Please consult the relative pages in German, French or Italian.

claudia Fri, 06/16/2023 - 16:23

URL Stable release

https://github.com/BananaAccounting/Switzerland/raw/master/VatReport/Vat2018/ch.banana.apps.vatreportch.sa.sbaa

Country

Switzerland

Publisher

Banana.ch

Extension type

Productivity

Help ID

vat_sa1s2024

URL Beta release

https://github.com/BananaAccounting/Switzerland/raw/master/VatReport/Vat2018/beta/ch.banana.apps.vatreportch.sa.sbaa

Release Date Stable

Wed, 02/04/2026 - 15:10

Release Date Beta

Wed, 02/04/2026 - 15:10

Business Activity Codes

If you use the flat rate method, you must enter the activity code in Banana exactly as defined and approved by the Swiss Federal Tax Administration (FTA).

The activity codes are assigned individually and can be consulted on the FTA portal, in the Reporting method section, or requested directly from the FTA, which communicates them to the taxpayer in writing.

The activity codes:
Are not available in Banana and there is no complete list of usable codes.
Are managed and accessible via the FTA portal, in the Reporting method section.
If you cannot retrieve the activity code via the FTA portal (as described on this page), you must contact the FTA directly, which will provide the codes to be used.
Are only applicable for periods starting in 2025. For periods before 2025, no activity code is required.
If you only intend to print the VAT report and manually enter the amounts in the FTA portal, the activity codes are not required.

How to obtain activity codes and rates

Below is the procedure to find the activity codes and the flat rates to be entered in the VAT extension dialog in Banana.

Log in to the FTA portal using your registered user credentials.
Click on New transactions.
Select the company name and the corresponding VAT number.
Click on Adjust in the Declaration modalities section.
Click on menu to open the Declaration method.
A new section opens at the bottom of the page.
Check the list of registered business activities and note the activity code assigned to each activity (e.g. 58010, 64610, 20010, 71140), as indicated by the FTA.
The name of the activity and its five-digit code are loaded automatically based on the data already registered.
The activity code is shown after the name/description of the selected activity (see example in the image below).
If no activity code is displayed, you must contact the FTA directly, which will communicate the codes to be used.

Entering the activity code in Banana

Each taxpayer must only submit the activity codes that have been explicitly authorized by the FTA.

Once you have obtained the necessary activity codes along with their corresponding rates, you must enter them when running the Switzerland VAT extension.

In Banana, launch the extension VAT Report flat rate method > VAT Report from 2025.
The dialog Switzerland VAT: Net tax rate method will open.
In the Net/Flat tax rates section of the dialog:
- identify the corresponding activity and enter the five-digit FTA activity code in the Code field.
- check that the VAT rate shown in Banana under VAT% matches the one defined by the FTA for that activity code.
Repeat the operation for all activities subject to the net rate method.

Warning: the code 76010 and the VAT rate 5.30 are provided as examples; please verify the correct code for your case.

When activity codes are required

When launching the VAT Report extension, the program checks that activity codes and the corresponding rates have been entered. If an activity code is missing or if the code entered is not valid, the extension displays a warning message.

Warning messages are useful when you want to generate the XML file for electronic submission to the FTA, since activity codes are required to obtain a valid transmission file.

If, instead, you only intend to print the VAT report and manually enter the amounts in the FTA portal, activity codes are not required. In this case, you can ignore the warning messages.

Transaction without VAT breakdown

The method with VAT breakdown described below is the one we recommend, because it is the simplest and fully automated.
Before proceeding with the filling in of the VAT statement (facsimile and XML file) it is necessary to:

Check that the VAT Codes table is updated.
Check that there is a Yes in the VAT Codes table in the VAT due column.
In the Transactions table, post the transactions, indicating the code for the balance rate. No percentage will appear and no VAT amount will be indicated.

VAT facsimile and XML file for forwarding to the FTA

At the end of the period, the extension Swiss VAT: net tax rate method must be used to process the VAT facsimile statement and the XML file to be forwarded to the FTA.

Extensions are installed via the Extensions menu > Manage Extensions command.

VAT codes for the net rate (figures 322, 332 up till 2023, 323, 333 from 2024)

Starting from 01.01.2024, the VAT codes for the balance rate are indicated with F1 and F2, FS1, FS2 those relating to discounts.
For the year 2023, the existing ones will remain valid. These codes can also be renamed.
It is important to know that:

No percentage is entered in the VAT% column (empty cell)
In the Transactions table there will be no breakdown and indication of the VAT amount.

The GR1 column shows the figures of the VAT form where the amounts are totalled.
When the amounts are to be totalled with several digits, these are separated by a semicolon.

Transactions without VAT breakdown

Figures 322, 332 up till 2023, 323, 333 from 2024

Each time sales are recorded, the code "F1" for the 1st rate and F2 for the 2nd rate must be entered.
If there is a discount, use the FS1 or FS2 code. These codes are valid from 01.01.2024.

For year 2023, the VAT codes remain the same ( F3,F4,FS3,FS4).

registrazioni IVA saldo senza scorporo

Credit notes and adjustments

When recording reversals or adjustments using credit notes, you can proceed in two ways:

Reverse the accounts in the Debit and Credit columns (for example: sales account in Debit and customer in Credit)
Or use a revenue reduction account (for example account 3800, as shown in the image)

In both cases, in the VAT Code column you must enter the VAT code preceded by a minus sign (for example: -F1).

When calculating the VAT Report at the end of the period, the program automatically takes the credit note into account and reduces the VAT amount accordingly.

nota dicredito con IVA aliquota saldo senza scorporo

Accounting settlement and payment

At the end of the period, the VAT payable calculated with the VAT Rate Balance extension must be recorded in the accounting, so that the turnover is reduced by the VAT amount.

The transaction is recorded as follows:

Enter the date related to the adjustment
Enter the description as shown in the image
In the Debit column, enter account 3809 to adjust revenues
In the Credit column, record account 2200 VAT payable

For the VAT payment, proceed by clearing account 2200 VAT payable, which will then be zeroed. As a counterpart, a liquidity account is used, which will decrease.

assestamento e pagamento IVA aliquota saldo senza scorporo

VAT codes for net rate (numbers 470 - 471) - Exports declared using form no. 1050 and 1055

These are two VAT codes that apply in special situations and please refer to the relevant explanation of the Federal Tax Administration.
The above figures refer to exports that have been noted and declared using form no. 1050 and 1055.

(forms valid until December 31, 2024)

codici IVA correzioni

Transactions for VAT codes F1050 - F1055 (Figures 470 - 471)

In the Transactions table, you must enter the total amount of VAT on the purchase and apply the type 2 VAT code (100% VAT amount - F1050, F1055).
The program reports the VAT amounts to numbers 470 - 471 of the VAT Form.

(forms valid until December 31, 2024)

registrazioni formulario IVA 1050 - 1055

Transactions with VAT breakdown

This system is used when you want to have the immediate breakdown of VAT for each transaction in the Transactions table .

It is important to know:

If this method is used, attention must be paid to the fact that the final VAT is calculated on the invoice amount already including VAT, therefore on the total turnover.
The VAT deduction that is made in the account will not be the same as the VAT amount invoiced to the customer. These situations can be confusing, so we recommend using this method only if you have a good understanding of VAT mechanisms.

How to proceed

Before proceeding with the processing of the VAT statement (facsimile and XML file) it is necessary to:

Check if the VAT Codes table is updated.
In the VAT Codes table, enter your tax rates relating to codes F1, F2, FS1, FS2 (sample rates have been entered in the following window).
In the Transactions table, enter the transactions, indicating the code for the balance rate. The VAT balance percentage and the amount separated from the revenue account will appear.

VAT facsimile and XML file for the FTA

At the end of the period, to process the VAT facsimile statement and the XML file to be forwarded to the FTA, use the Swiss VAT: net tax rate method extension.

Extensions are installed via the Extensions menu > Manage Extensions command.

VAT codes for the net rate (figures 322, 332 up to 2023, 323, 333 from 2024)

From 01.01.2024, the VAT codes for the flat tax rate are indicated with F1, F2 and FS1, FS2 those relating to discounts.
For 2023, the existing ones (F3, F4 e FS3, FS4) will remain valid. These codes can also be renamed.

Important: by default the value "YES" must appear in the "% VAT on Gross" column, as shown in the following screen:

codici IVA aliquota saldo con scorporo See the information below for more details.

Registration with VAT breakdown

Figures 322, 332 up to 2023, 323, 333 from 2024

When registering, the program breaks down the related VAT amount for each individual transaction and it registers it to the VAT account statement.

registrazioni IVA aliquota saldo con scorporo

VAT payment at the end of the period

At the end of the period, after calculating the VAT to be paid, a transaction must be made to transfer the balance from the VAT account to the VAT account to be paid.
The VAT return account, after this transaction, will have zero as a balance.

When the VAT is paid, the payable VAT account will be registered onto the debit account and a liquidity account will be registered in the credit account.

assestamento e pagamento IVA aliquota saldo con scorporo

Comparison between the turnover in the accounting records and the turnover declared in the VAT return

When using the Flat VAT Rate method with VAT excluded from the transaction amount, it is normal for the turnover shown in the accounting records to differ from the turnover reported in the VAT return.

Why does this difference occur?

With the VAT exclusion method, each sales transaction is recorded using a VAT code that automatically separates the VAT amount from the amount posted to the revenue accounts.

As a result:

only the net amount, excluding VAT, is recorded in the revenue account;
the VAT amount is recorded separately in the VAT account.

For this reason, the turnover shown in the Profit & Loss Statement and in the accounting records is lower than the turnover reported in the VAT return.

Why does the VAT return show a higher amount?

Under the Flat VAT Rate method, VAT is calculated on the gross turnover, that is, including the VAT charged to the customer.

Therefore, the program correctly reports the gross amounts in the VAT return, as required by the Swiss Federal Tax Administration.

The difference between the turnover in the accounting records and the turnover reported in the VAT return therefore corresponds to the VAT that has been automatically excluded from the revenue.

How can you verify that the turnover is correct?

To verify that the turnover declared in box 200 of the VAT return is correct, simply add the VAT amount excluded from the revenue to the turnover shown in the accounting records.

This gives you the gross turnover reported in the VAT return.

The recommended method

To simplify the reconciliation between the accounting records and the VAT return, we generally recommend using the Flat VAT Rate method without excluding VAT from the transaction amount.

In this case:

the gross amount always remains recorded in the sales transactions;
Flat VAT Rates are not entered in the VAT Codes table;
when preparing the VAT return, the rates are entered directly in the extension dialog.

At the end of the period, you will then need to make an adjusting transaction to transfer the VAT portion from the revenue account to the VAT account.

Swiss VAT Codes and VAT references

The Swiss VAT report uses specific references to include the different tax rates and types of transactions. These references are defined in the VAT Codes table and it is essential that they are set correctly to ensure accurate calculation and completion of the VAT report. For this reason, it is essential that the VAT Codes table is up to date.

Once the VAT Codes table has been updated, it will appear as follows:

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)

Gr1 Grouping

The GR1 column in the VAT Codes table shows the figures of the VAT form, where the amounts are grouped according to the relevant VAT code.
For the programme, these indications are essential for the preparation of the VAT form (facsimile) and the Xml file for the electronic submission of VAT data on the portal of the Federal Administration.

There are VAT codes that must appear in several boxes for the figures on the form. For example, the sales taxable amount must appear in digit 200 (Turnover figure) and also in digit 303 (Tax calculation). In these cases, the figures separated by a semicolon (200;303) are entered in column Gr1.
If a VAT code, which is present in the table VAT Codes, is used in the table Recording and does not have a grouping in the column GR1, when printing the VAT form, the programme will report an error. If a VAT code is not to appear in any figure on the VAT form, 'xxx' must be indicated in column Gr1; thus no error is reported.

Gr1 codes till end of 2023 and from 2024

In the VAT form with the Effective method, in the Calculation of tax part, there are boxes up to 31.12.2023 (302, 312, 342, 382) and boxes from 1.1.2024 (303, 313, 343, 383).

In the VAT Form for Flat Tax Rate method, there are boxes up to 31.12.2023 (321, 331, 381) and boxes from 1.1.2024 (322, 332, 382) in the Calculation of tax part.

The Print VAT Form command inserts the values of the boxes according to the figure contained in Gr1. If a new code is added, the VAT form reference figure must therefore be entered correctly.

Turnover / Taxable Amount

Initial letter V is used for codes relating to Turnover.

Reference 200 - Total amount of agreed or collected consideration
All transactions related to turnover, whether subject or not to VAT, must be reported here. Exempt sales are to be indicated with the appropriate VAT code.
Codes for exempt transactions or supplies provided abroad must be grouped in reference 200 and simultaneously reported in the relative deduction reference number.
The VAT codes related to turnover are:

V81, V26, V38 (valid from 01.01.2024)
V77, V25-N, V37 (valid until 31.12.2023).

Sales subject to VAT must be grouped not only in the figure 200 but also in the respective positions according to the rate (302, 303, 312, 342, 343, 382, 383).

Reference 205 - Consideration exempt from tax where option for taxation has been exercised
These transactions must be indicated under reference number 200, but must also figure under reference no 205.
They carry a VAT code that is identical to a VAT sales code, with the additional indication in the Gr1 column that they also must be grouped in the ref 205.
In order to be able to use this position, VAT codes must be replicated from reference number 200. For simplicity, the letter B has been added to the existing VAT codes.
The following codes must be used in the VAT codes tab:

V77 (valid until 31.12.2023)
V81 (valid from 01.01.2024).

Reference 299 - Taxable turnover
The taxable turnover is constituted by the turnover minus the non-taxable turnover (Deductions) (221, 225, 230, 235, 280).

Decrease in Turnover

For each non-taxable or non-VATable position, there is a VAT code with a percentage of 0 (due).

Reference 220 - Tax-exempt services
Use the following code:

Reference 221 - Services provided abroad
Purchase of goods and services abroad are intended (Article 23) or when the beneficiary is not subject to tax(Article 107).
Use the following code:

V0-E

Reference 225 - Transfers via Notification Procedure
Transfers via notification procedure (Article 38; to be submitted with form No. 764).
The code to use is the following:

V0-T

Reference 230 - Exempt Services
These refer to supply and service performances excluded from tax (Article 21), if the option for taxation according to Article 22 has not been chosen.
For more information, visit the Federal Tax Administration website.
The code to use is the following:

V0-N

Reference 235 - Decrease in consideration
This refers to discounts, reductions, and losses that led to a decrease in turnover.
The VAT codes are:

VS81, VS26, VS38 (valid from 01.01.2024)
VS77, VS25-N, VS37 (valid until 31.12.2023).

Acquisition tax (Art. 45)

Reference 381 - 382 - Acquisition tax
Services that are obtained abroad, that do not carry any customs documents, must be subject to VAT as if they were sales.

For these cases, special VAT codes are needed to calculate VAT both as VAT due and as recoverable VAT.
The VAT codes to be used are:

B81 for transactions with VAT code type 0 (VAT amount included), valid from 01.01.2024
B81-1 for transactions with VAT code type 1 (VAT amount excluded), valid from 01.01.2024
B81-2 for transactions with VAT code type amount 2 (VAT amount 100%), valid from 01.01.2024
B77 for transactions with VAT code type 0 (VAT amount included), valid until 31.12.2023
B77-1 for transactions with VAT code type 1 (VAT amount excluded), valid until 31.12.2023
B77-2 for transactions with VAT code type amount 2 (VAT amount 100%), valid until 31.12.2023

Recoverable taxation

Recoverable VAT is reported in this part of the (refundable VAT).

Reference 400 - Input tax on Purchase of material and services
These are purchases of goods and services that are part of the company's core business.
The codes for recoverable taxation are:

M81, M26, M38 (valid from 01.01.2024)
M77 (valid until 31.12.2023)

In cases where VAT has been paid at customs and there exists an invoice with the VAT amount only, VAT code type 2 (Registration Amount = VAT amount) must be used. For these cases, the following code was set up:

M81-2 (valid from 01.01.2024)
M77-2 (valid until 31.12.2023).

For Amount type 1 (Amount of registration = Net Amount) use the following code:

M81-1 (valid from 01.01.2024)
M77-1 (valid until 31.12.2023)

Reference 405 - Input tax on Investment and operating costs
These are purchases for investments and operating costs that are not part of the 400 figure.
The VAT codes are:

I81, I26, I38 (valid from 01.01.2024)
I81-2 to be used for obtaining services abroad, in conjunction with the codes designated for calculating the purchase tax (see page VAT on foreign services)
I77, I37 (valid until 31.12.2023).

It might be necessary to add further codes of Amount type 2, or Amount type 1 with different rates.

Purchases without VAT should not be included in the VAT return.
In some cases (eg clarity of the review) it may be useful to identify specific transactions without VAT.
The VAT codes are:

M0 and I0, grouped with "xxx" in order to avoid generating an error message.

Corrections and reductions (recoverable tax)

It might not be necessary for the taxpayer to use these positions. If needed, use one of the codes grouped in the Correction and adjustments Group.

From an accounting point of view, correction transactions may essentially result in a reduction of VAT deductibility.

A registration must therefore be made for the deductible VAT adjustment (as a plus or minus).

Reference 410 - De-taxation (art. 32)
You can deduct the recoverable VAT paid in previous years.
The codes are:

K81-A (valid from 01.01.2024)
K77-A (valid until 31.12.2023).

Reference 415 Corrections of the input tax deduction, mixed use
In cases where merchandise has not been used for corporate or taxable purposes, it is not possible to recover all previous input tax VAT.
You can do this by always using the same purchase account (both credit and debit); in this way the purchase account will be increased by the amount of non-deductible VAT.
The codes are :

K81-B (valid from 01.01.2024)
K77-B (valid until 31.12.2023).

Reference 420 - Reduction of the input tax deduction
These are the transactions to be deducted from deductible VAT, such as subsidies.
This position must contain the same elements as the ones in reference 900.
The codes are:

K81-C (valid from 01.01.2024)
K77-C (valid until 31.12.2023).

Other cash flows of financial resources

In this part, the amounts relating to the base for the calculation for VAT must be reported..

These are transactions that are not part of the turnover and are not countervailing duties.

Reference 900 - Subsidies, tourist taxes and similar
Operations in reduction the deductible VAT, such as subsidies.
The code to use in these cases is:

Z0-A

Reference 910 - Donations, dividends, compensation for damages etc.
Out of scope transactions. Donations, dividends and all other "receipts" that do not lead to a reduction of deductible VAT.
The code to use in these cases is:

Note: VAT codes falling within references 900 and 910 have a 0% rate; therefore, amount type 2 (VAT amount) must not be used, since the tax is always zero. Instead, use only amount type 0 (amount including VAT) or amount type 1 (amount excluding VAT).

VAT Codes - Flat tax rate

As a result of the VAT rates for 2024, in Banana Accounting, the VAT rates have also been updated using the flat tax rate method.

Column GR1 shows the figures of the VAT form where the amounts are totalled. If the amounts are to be totalled in several digits, these are separated by a semicolon.

F1 - sales subject to 1st rate (reference 200, 323), to be used from 01.01.2024; also valid in 2025
F2 - sales subject to 2nd rate (reference 200, 333), to be used from 01.01.2024; also valid in 2025
F3 - sales subject to 1st rate (reference 200, 322), to be used until 31.12.2023; from 01.01.2025 used for the 3rd rate
F4 - sales subject to 2nd rate (reference 200, 332), to be used until 31.12.2023; from 01.01.2025 used for the 4th rate
F5 - sales subject to 5th rate (reference 200, 324), to be used from 01.01.2025
F6 - sales subject to 6th rate (reference 200, 334), to be used from 01.01.2025
F7 - sales subject to 7th rate (reference 200, 325), to be used from 01.01.2025
F8 - sales subject to 8th rate (reference 200, 335), to be used from 01.01.2025
F9 - sales subject to 9th rate (reference 200, 326), to be used from 01.01.2025
FS1 - discount on sales subject to 1st rate (reference 235, 323), to be used from 01.01.2024; also valid in 2025
FS2 - discount on sales subject to 2nd rate (reference 235, 333), to be used from 01.01.2024; also valid in 2025
FS3 - discount on sales subject to 1st rate (reference 235, 322), to be used until 31.12.2023; from 01.01.2025 used for the 3rd rate
FS4 - discount on sales subject to 2nd rate (reference 235, 332), to be used until 31.12.2023; from 01.01.2025 used for the 4th rate
FS5 - discount on sales subject to 5th rate (reference 235, 324), to be used from 01.01.2025
FS6 - discount on sales subject to 6th rate (reference 235, 334), to be used from 01.01.2025
FS7 - discount on sales subject to 7th rate (reference 235, 325), to be used from 01.01.2025
FS8 - discount on sales subject to 8th rate (reference 235, 335), to be used from 01.01.2025
FS9 - discount on sales subject to 9th rate (reference 235, 326), to be used from 01.01.2025
F1050 - exports which have been annotated and declared using form 1050 (reference 470) until 31.12.2024
F1055 - exports which have been recorded and declared by means of form No. 1055 (reference 471) until 31.12.2024

Those who run previous versions, can download the updated file of the new VAT Codes table, or enter the missing codes.

VAT account in the basic accounting data

All default Banana Accounting templates have the VAT account (2201) already set up in the File properties (File menu, VAT section). This allows the VAT calculations to be automated, so that all VAT amounts are accounted for in this account.

At the end of the quarter, the balance of this account represents the amount to be paid to the FTA (or to be recovered).

When the VAT Return account (2201) is set in the file properties, in the VAT Codes table, the VAT Account column must be empty.

If account 2201 is not set in the file properties, the previous VAT account 1, 2 and the VAT account due to each individual code can be set. In this case, the VAT is spread over three different accounts and at the end of the quarter the VAT accounts must be closed in order to determine the VAT payable to the FTA.

Submission of the VAT Report

Starting in 2025, it will no longer be possible to submit the VAT statement in paper format: the data must be transmitted exclusively via the FTA portal. The transmission can take place using one of the following methods:

Manually enter the VAT data in the AFC portal

View and print out the VAT return facsimile and check that the data is correct.
Log in to the Federal Tax Administration portal with your account details.
Manually enter the data from the VAT Facsimile in the online VAT report.
Check all data before sending.
Proceed with the submission.

Online submission of VAT data with Xml file

For the creation of Xml files, please refer to the information at

Before entering the data on the FTA portal, proceed as follows:

View and print the VAT Return facsimile and check that the data is correct.
Create the XML file for the VAT for the quarter or the semester you are interested in. Ensure that the transmitted period is correct (see the next section).
Log in to the Federal Tax Administration portal with your account data.
Choose to import the data in XML format.
Check the data automatically displayed in the online form against the data in the VAT facsimile.
Validate the data and proceed with the submission.

Verification of the Transmitted Period

If an invalid period is transmitted, the file will be rejected.
The valid periods, divided by method, are as follows:
- Vat Net/Flat Rate Method: semi-annual and annual.
- Vat Effective Method: quarterly, semi-annual, and annual.
If you recently registered as a VAT taxpayer, the reporting period does not necessarily start on 1st MM.YYYY but could, for example, start on 16th MM.YYYY.
Submitting a report for a period from 01.01.20YY to 30.09.20YY, thus covering multiple periods, will result in the file being rejected.

Net or gross sales

In the effective method, when manually entering the data in the FTA portal, it is important to correctly select the net setting at the top of the form.

If, on the other hand, you directly submit the XML file generated by Banana Accounting Plus, the information is already included in the file itself through the <eCH-0217:grossOrNet> tag.

Transition from net tax rate method to the effective method

To correctly transition from the net tax rate method to the effective method in Banana Accounting, follow these steps:

Verify the VAT Codes table

Ensure that the VAT Codes table is the default one provided by the program.
The default table contains all the necessary codes for both thenet tax rate method and the effective method.
If the table is not updated, it must be updated following the instructions on the webpage: Update VAT Codes Table 2024.

Update the Accounts table

Add the following accounts:
- 2201 VAT Report (automatic VAT account).
- 2200 VAT Due (VAT to be paid to the AFC).

Update File Properties

Set account 2201 VAT Report in the following path:
File > File and accounting properties (Basic data) > VAT.

Transactions Table

For transactions with VAT, use the VAT codes provided for the effective method.

For the quarterly VAT declaration, use the extension VAT Effective Method (available only with the Advanced plan).

Wechsel von der effektiven Methode zur Saldosteuersatzmethode

Gemäss den Bestimmungen der Eidgenössischen Steuerverwaltung (ESTV) ist ein Wechsel von der effektiven Abrechnungsmethode zur SSS-Methode grundsätzlich möglich:

frühestens nach drei ganzen Steuerperioden
immer nur auf Beginn einer Steuerperiode

Die Meldung an die ESTV muss spätestens 60 Tage nach Beginn der Steuerperiode erfolgen, ab der mit den Saldosteuersätzen abgerechnet werden soll.

Beim Wechsel der Abrechnungsmethode ist eine Korrektur der Vorsteuer vorzunehmen.

Die bereits geltend gemachte Vorsteuer auf steuerlich relevanten Aufwendungen und Investitionen ist nach dem Zeitwert im Zeitpunkt des Wechsels zu korrigieren.

Die Korrektur:

wird in der letzten Abrechnung nach der effektiven Methode, unmittelbar vor dem Wechsel vorgenommen
betrifft Gegenstände, Vorräte, Betriebsmittel sowie Dienstleistungen, die noch nicht vollständig abgeschrieben oder verbraucht sind
stellt eine Vorsteuerkorrektur dar

Der Betrag der Korrektur ist in der MWST-Abrechnung unter der Ziffer 415 (Vorsteuerkorrekturen) zu deklarieren.

Nachfolgend wird gezeigt, wie die Vorsteuerkorrektur beim Wechsel zur Saldosteuersatzmethode in Banana erfasst wird.

Tabelle MWST-Codes prüfen

Stellen Sie sicher, dass die verwendete MWST-Codetabelle die Standardtabelle des Programms ist und auf dem neuesten Stand ist.

Die Standardtabelle enthält alle notwendigen Schweizer MWST-Codes sowohl für die Saldosteuersatzmethode als auch für die effektive Methode und ist mit der Erweiterung MWST-Abrechnung kompatibel, welche die korrekte Auswertung und Kontrolle der MWST-Beträge ermöglicht.

Ist die Tabelle nicht aktuell, muss sie gemäss den Anweisungen auf der Webseite aktualisiert werden: Tabelle der MWST-Codes aktualisieren.

Tabelle Konten prüfen

Stellen Sie sicher, dass die folgenden MWST-Konten im Kontenplan vorhanden sind und sowohl für die Saldosteuersatzmethode als auch für die effektive Methode verwendet werden:

1170 Vorsteuer (Aktivkonto)
2200 Geschuldete MWST (Passivkonto)
2201 MWST-Abrechnung (Passivkonto)
3809 MWST Saldosteuersatz (Ertragskonto)

Beispiel: Wechsel zur Saldosteuersatzmethode

Die folgenden Buchungen zeigen die Vorsteuerkorrektur beim Wechsel von der effektiven Abrechnungsmethode zur Saldosteuersatzmethode.

Die Korrektur betrifft die bereits geltend gemachte Vorsteuer auf Gegenständen und Investitionen, die zum Zeitpunkt des Wechsels noch nicht vollständig genutzt oder abgeschrieben sind.

Der Betrag der Korrektur ist in der MWST-Abrechnung unter der Ziffer 415 (Vorsteuerkorrekturen) zu deklarieren.

Anwendungsperiode der Methoden

01.01.2025–31.12.2025: effektive Methode
01.01.2026–31.12.2026: Saldosteuersatzmethode

Verwendete Konten

1020 Bank
2200 Geschuldete MWST
2201 MWST-Abrechnung
3000 Erlöse aus Fabrikaten
3809 MWST Saldosteuersatz
4000 Materialaufwand

Datum	Beschreibung	KontoSoll	KontoHaben	Betrag CHF	MWST-Code	Steuerart	%MWST	MWST Betrag CHF
	Effektive Abrechnungsmethode bis 31.12.2025
01.09.2025	Verkäufe steuerbar	1020	3000	2,000.00	V81		-8.10	-243.00
02.09.2025	Wareneinkauf mit Vorsteuerabzug	4000	1020	1,000.00	M81		8.10	81.00
31.12.2025	Vorsteuerkorrektur auf Restwert der Waren (30% von CHF 1’000 = CHF 300)	3809	3809	300.00	K81-B	1	-8.10	-24.30
31.12.2025	MWST-Schuld gemäss Abrechnung	2201	2200	186.30

	Saldosteuersatzmethode ab 01.01.2026
15.07.2026	Zahlung MWST 2025	2200	1020	186.30

In der MWST-Abrechnung der letzten Periode mit der effektiven Methode erscheint die Korrektur von CHF 24.30 unter der Ziffer 415 (Vorsteuerkorrekturen).

Swiss Annual VAT Reconciliation (Beta)

In Switzerland, VAT Reconciliation (Value Added Tax) is an essential process to ensure that the accounting data relating to turnover and VAT calculations are consistent with the figures declared to the FTA (Swiss Federal Tax Administration).

To simplify and speed up the VAT reconciliation process, an extension has been developed with an automatic procedure that immediately identifies and compares the declared amounts with those recorded in the accounting file, highlighting any differences and the transactions that generated them.

Prerequisites

To use this extension:
The Advanced plan of Banana Accounting Plus is required. In the future, a special subscription or an additional fee may be required.
The accounting file must use double-entry bookkeeping.
Download the Swiss Annual VAT Reconciliation (Beta) extension.
For the time being, the VAT Reconciliation extension is available only for the Effective VAT method.

Beta version

The extension is currently released as a beta version. This means that some details may change without prior notice.

Installing and using the extension

Install Banana Accounting Plus.
Install the Swiss Annual VAT Reconciliation extension. From the Extensions > Manage Extensions menu, find and select Swiss Annual VAT Reconciliation (Beta), then click the Install button. See the Managing Extensions documentation.
Once installed, the extension will be available from the Extensions menu, where it can be run.

VAT Reconciliation extension

To perform VAT Reconciliation in Banana Accounting:

Open the accounting file.
From the Extensions menu, select the Swiss Annual VAT Reconciliation extension.
1. Print report
- To generate the VAT Reconciliation report.
2. Accounting/VAT Differences
- To view the details of the differences between the declared turnover and the turnover recorded in the accounting file.

caterina Tue, 06/30/2026 - 14:55

URL Stable release

https://github.com/BananaAccounting/Switzerland/raw/refs/heads/master/VatReport/Reconciliation/vatreconciliation.sbaa

Country

Switzerland

Publisher

Banana.ch

Extension type

Productivity

Release Date Stable

Mon, 06/22/2026 - 08:30

Print VAT Reconciliation Report

The extension generates and displays a report with four types of checks:

Comparison between the turnover declared in the VAT Return and the turnover recorded in the accounting file.
Turnover declared in the VAT form, grouped by VAT code.
Taxable VAT declared in the VAT form.
Transactions for accounts with differences.

To generate the VAT Reconciliation report:

Open the accounting file.
From the Extensions menu, select Swiss Annual VAT Reconciliation > 1. Print report.
The extension Settings dialog will open. Here you can define the information required to create the VAT Reconciliation report:
- Income accounts group.
  Enter the main income group that includes all income accounts, as defined in the chart of accounts in the Accounts or Categories table (for Income & Expense accounting and Cash Manager). The default value is 3. In our example, the income group is 30.
  If the turnover totalization group in your chart of accounts is different, you must change this value.
- Taxable group in the VAT form.
  Enter the group shown in the Gr1 column of the VAT Codes table that represents the value of box 200 of the VAT Return. The default value is 200.
- VAT codes grouping for sales.
  Enter the group shown in the Sum in column of the VAT Codes table that totals the sales VAT codes. The default value is 1.1.
Click OK to run the extension.

1. Comparison between the turnover declared in the VAT Return and the turnover recorded in the accounting file

This check compares the declared turnover with the turnover recorded in the accounting file and identifies any differences.

The following example is based on an accounting file where the displayed turnover is CHF 5'800.28.

The report generated by the extension contains tables divided by period, including an overall annual period.
Each table displays all the accounts that generate turnover, including accounts with transactions that do not have a VAT code.
Each table contains the following columns:

Account
List of the accounts included in the turnover or with VAT transactions (including any balance sheet accounts).
Turnover with VAT code
Amount of turnover for each account where the transactions have a VAT code.
Turnover without VAT code
Amount of turnover for each account where the transactions do not have a VAT code.
Total turnover
Total turnover for each account, including both transactions with and without a VAT code.
Declared net amount
Net amounts declared in the VAT Return.
Differences
Differences between the turnover recorded in the accounting file and the declared turnover.

In the example, the report shows the calculation for account 3000 (Sales account), which represents the turnover:

In the first quarter (1Q), there is a turnover difference of CHF 100.00 (Differences column).
- Turnover recorded in the accounting file = CHF 1'025.07 (Total turnover column).
- Turnover declared in the VAT Return = CHF 925.07 (Declared net amount column).
In the fourth quarter (4Q), there is a turnover difference of CHF 2'000.00 (Differences column).
- Turnover recorded in the accounting file = CHF 2'000.00 (Total turnover column).
- Turnover declared in the VAT Return = CHF 0.00 (Declared net amount column).
For the annual period, the differences from each period are added together and displayed:

Turnover recorded in the accounting file = CHF 5'800.28 (Total turnover column).
Turnover declared in the VAT Return = CHF 3'700.28 (Declared net amount column).
Total turnover difference = CHF 2'100.00 (Differences column).

2. Turnover declared in the VAT form, grouped by VAT code

This check compares the turnover for each VAT code relating to income accounts with VAT.

Description
Description of each VAT code used in the turnover transactions.
Taxable amount Y
Taxable amount for the year.
Taxable amount 1Q
Taxable amount for the first quarter.
Taxable amount 2Q
Taxable amount for the second quarter.
Taxable amount 3Q
Taxable amount for the third quarter.
Taxable amount 4Q
Taxable amount for the fourth quarter.

3. Taxable VAT declared in the VAT form

The report provides a summary of the VAT amounts declared to the Swiss Federal Tax Administration (FTA) for each quarter, without checking for any differences.

4. Transactions for accounts with differences

For each account, all transactions that generated differences in the various VAT Returns are grouped together.
The list of all transactions that generated differences allows you to quickly identify possible errors, such as a transaction subject to VAT that is missing the related VAT code, or to identify transactions that are correct but, although they have a VAT code, are not included in the turnover calculation (such as purchase tax or reverse charge transactions).

The following columns are displayed:

Row
The row number of the transaction in the Transactions table.
Date
The transaction date.
Description
The transaction description. The description text is truncated to 20 characters to keep the table tidy and easy to read.
Account
The account with the transaction difference.
Contra account
The contra account of the transaction.
Debit
The debit amount of the transaction.
Credit
The credit amount of the transaction.
VAT code
The VAT code of the transaction.
VAT amount type
The VAT amount type of the transaction.
Taxable VAT amount
The taxable VAT amount of the transaction.
VAT amount
The VAT amount of the transaction.
Posted VAT amount
The posted VAT amount of the transaction.

In the example:

The difference between the turnover recorded in the accounting file (CHF 5'800.28) and the turnover declared (CHF 3'700.28), amounting to CHF 2'100.00, is shown.
The transactions in the Transactions table that generated this difference are also listed.

Looking at the Transactions table, at the indicated rows (2 and 5), you can see that the transactions do not have a VAT code even though they were posted to sales account 3000 (the VAT code is missing).

In these cases, once the error has been identified, the VAT Return for the affected quarter must be generated again using the VAT Return extension, and the corrected figures must then be submitted in the correction return on the Swiss Federal Tax Administration (FTA) portal.

Differences between the accounting records and the VAT Return

The details of the differences between the declared turnover and the turnover recorded in the accounting file can be saved.

From the Extensions menu, select Swiss Annual VAT Reconciliation > 2. Accounting/VAT Differences.
The extension Settings dialog opens, where you can choose between two methods of saving the data:
- 1) Show in dialog.
  All details of the differences, which are also included in the report, are displayed in a dedicated dialog. The data is shown in tabular format and can be copied or saved directly using the available commands.
- 2) Save to table.
  All details of the differences, which are also included in the report, are automatically inserted into a table in the accounting file. A new table must be added beforehand.
- Table name (XML name).
  The name of the table (XML name) where the difference details will be inserted.

1. Display in the dialog

In the extension settings, by enabling the Display in the dialog option, a new dialog appears showing the transactions with the differences, which can be exported to a text file.

The generated text can be copied by clicking the Copy button.
Afterwards, the text can be pasted into Excel using the Paste Special > Text command (this way the data is saved in separate columns).
Alternatively, the text can also be pasted directly into a table in the accounting file.

If you want to paste the text into the accounting file, you need to:

Add a simple table
using the Tools > Add/Remove functionalities > Add simple table command. You can choose any name for the table.
Add the columns to the simple table
Using the Data > Columns setup command, add the following columns in the exact order and with the correct data type, as shown below:
- Account (data type: Text)
- Row (data type: Number)
- Date (data type: Date)
- Doc (data type: Text)
- Description (existing column)
- Debit (data type: Amount)
- Credit (data type: Amount)
- VAT Code (data type: Text)
- VAT Amount Type (data type: Text)
- VAT Taxable Amount (data type: Number)
- VAT Amount (data type: Number)
- Posted VAT Amount (data type: Number)
- Notes (existing column).

After configuring the columns, the table is ready for data entry. To copy the data generated by the extension and insert it into the table:

Run the extension from the Extensions > Swiss Annual VAT Reconciliation > 2. Accounting/VAT Differences menu.
Select the Display in the dialog option and confirm with OK.
In the window that appears, select Copy.
Close the window by clicking Close.
Open the table created in the accounting file.
Place the cursor in the first cell of the added table.
Paste the copied text.
All data is automatically inserted into the corresponding columns.

2. Save to table

By enabling the Save to table option in the extension settings, the table containing the transactions with differences can be imported directly into the accounting file, into the table specified in the Table name (XML name) field.

In this case, you must:

Before running the extension, add a new table using Tools > Add/Remove Features > Add Simple Table. You can choose any name for the table.
After adding the table, run the extension from Extensions > Swiss Annual VAT Reconciliation > 2. Accounting/VAT Differences.
Select the Save to table option.
Enter the XML name of the table you created (to view the XML name, use Data > Tables setup, Table settings).
Click OK.
The extension displays the changes that will be made to the selected table. Click OK to confirm.
The extension automatically adds the required columns to the selected table and inserts all the data into the corresponding columns.

The Id (RowId) column is not used and can safely be hidden using the appropriate option in Data > Columns setup.

Error messages
When saving the difference data to the table, the extension checks for possible errors and displays the corresponding messages.

"Missing XML table name. You must create a new table using Tools > Add/Remove Features > Add Simple Table."
- The extension checks that the name of the table where the data will be saved has been entered in the extension settings.
- Solution: Enter the XML name of the table.
"The table XXX does not exist. You must create a new table using Tools > Add/Remove Features > Add Simple Table."
- The extension checks that the table specified in the extension settings exists in Banana Accounting.
- Solution: Add the table using Tools > Add/Remove Features > Add Simple Table.
"The table XXX cannot be used. You must create a new table using Tools > Add/Remove Features > Add Simple Table."
- The extension checks that the table specified in the extension settings is not a predefined Banana table. Differences cannot be saved in predefined tables.
- Solution: Add a new table using Tools > Add/Remove Features > Add Simple Table.

Structure of the Differences table

For both modes, 1. Show in dialog and 2. Save to table, the generated table has the following structure:

Update date row.
This row displays the date when the data was inserted into the table.
New data is always appended at the end of the table.
Account row.
This row summarizes the total difference for the account.
- The Account column contains the account of the transaction with a difference.
- The Description column displays the total difference amount for the account.
- All other columns are left empty.
Transaction detail rows.
These rows display the transactions from the Transactions table that generated the difference.
- The Account column is empty.
- The Row column contains the transaction row number.
- The Date column contains the transaction date.
- The Doc column contains the transaction document.
- The Description column contains the transaction description.
- The Debit column contains the transaction debit amount.
- The Credit column contains the transaction credit amount.
- The VAT Code column contains the transaction VAT code.
- The VAT Amount Type column contains the transaction VAT amount type.
- The Taxable VAT Amount column contains the transaction taxable VAT amount.
- The VAT Amount column contains the transaction VAT amount.
- The Posted VAT Amount column contains the posted VAT amount of the transaction.
- The Notes column contains "[...]" so that you can add your own notes. This is useful for explaining the reason for the difference.

Extensions Swiss VAT Report 2018

The 2018 VAT extensions allow you to generate the VAT Report Facsimile and XML file for the years 2018 to 2023.

These extensions are not compatible to manage VAT statements and the XML file with the new 2024 VAT rates.

In order to benefit from the updates regarding VAT 2024, you must :
Update to the Advanced plan of Banana Accounting Plus
Download the extension Swiss VAT Report 2024: effective method with XML file or
Download the extension Swiss VAT Report 2024: net tax rate method with XML file

For users who still need the VAT extension with 2018 rates, information is available on the following pages:

VAT rates until 31.12.2023

Below you will find the 2018 VAT rates (valid for the years 2018-2023), both for the effective method and for the net tax rate method. From January 1. 2024 new VAT rates will be introduced.

VAT rates for the effective method

The accounting templates available on our website already contain the new VAT codes, with both the rates before and after the 2017 vote.

	Normal rate	Special rate for the hotel sector	Reduced rate
Current VAT rates	8.0%	3.8%	2.5%
- Additional funding from AI limited up to 31.12.2017	-0.4%	-0.2%	-0.1%
+ TVAT rates increase for FAIF 01.01.2018 - 31.12.2030	0.1%	0.1%	0.1%
VAT rates from 01.01.2018	7.7%	3.7%	2.5%

Billing

Bills issued in 2017:
- For sales, services or supplies concerning 2017, that year's rates are used (8% normal rate, 3.8% for hotel sector, 2.5% reduced).
- For sales, services or supplies concerning 2018, that year's rates are used (7.7% normal rate, 3.7 for hotel sector, 2.5% reduced).
Bills issued in 2018:
- For sales, services or supplies concerning 2017, that year's rates are used (8% normal rate, 3.8% for hotel sector, 2.5% reduced).
- For sales, services or supplies concerning 2018, that year's rates are used (7.7% normal rate, 3.7 for hotel sector, 2.5% reduced).

VAT Codes from 2018

At the end of 2017 and for 2018 the different rates should be used in parallel.

The VAT Codes table already contains the VAT codes with the relative rates for both 2017 and 2018.
Simply import the VAT codes into your accounting.
At the latest, when starting the 2018 fiscal year, the new VAT codes must be imported

VAT rated 2018 for the net rate method

The list of VAT codes is already provided with the relative codes for the final rates.

F1 and F2 VAT Codes remain unchanged and relate to services invoiced with the 2017 rates.
F3 and F4 VAT Codes must be set up for services invoiced with 2018 rates.

Two methods are used for calculation:

Further information is available at the following link: reduced VAT rates as per 1st of January 2018.

Transactions with VAT until 30.06.2023

Please visit the relative page in German, French or Italian.

Swiss VAT Report: effective method 2018

For more information, please consult the corresponding pages in the following languages:

domenico Tue, 01/28/2020 - 15:05

URL Stable release

https://github.com/BananaAccounting/Switzerland/raw/master/VatReport/Vat2018/ch.banana.apps.vatreportch.2018.ef.sbaa

Country

Switzerland

Publisher

Banana.ch

Extension type

Productivity

Help ID

vat_ef1q2018

Release Date Stable

Thu, 12/21/2023 - 11:40

Swiss VAT Report: net tax rate method 2018

For more information, please consult the corresponding pages in the following languages:

domenico Tue, 01/28/2020 - 15:05

URL Stable release

https://github.com/BananaAccounting/Switzerland/raw/master/VatReport/Vat2018/ch.banana.apps.vatreportch.2018.sa.sbaa

Country

Switzerland

Publisher

Banana.ch

Extension type

Productivity

Help ID

vat_sa1s2018

Release Date Stable

Thu, 12/21/2023 - 11:40

How to submit the VAT XML file electronically to the VAT Authority

Content not available in English as there is no official documents by the Swiss Federal Tax authorities posted as per 31/12/2017
This content is available in German, French and Italiano.

Patriziati Cantone Ticino

Banana Contabilità Plus è stato attestato conforme alle direttive dalla Sezione Enti Locali (SEL).
Il modello, basato sulla contabilità in partita doppia, è strutturato come da disposizioni MCA2 - Modello Contabile Armonizzato versione 2, comprensivo di conto degli investimenti.

Il modello include il conto investimenti che usa un sistema integrato dei centri di costo (conti preceduti da un punto e colonna CC1 nelle registrazioni).

Con l'Estensione di Stampa Contabilità patriziati, sviluppata appositamente per i patriziati del Canton Ticino, puoi stampare:

elenco patrizi e del catalogo elettorale
stampa riassunto consuntivo e conto investimenti.

Patriziati (Canton Ticino) | Contabilità in partita doppia

Description

Conforme alla direttive della Sezione Enti Locali

Banana Contabilità Plus è stato attestato conforme alle direttive dalla Sezione Enti Locali (SEL).

Le estensioni aggiornate per i Patriziati ticinesi, che verranno rilasciate nel 2025 richiederanno Banana Contabilità Piano Advanded.
Invitiamo dunque tutti i Patriziati a passare alla versione Banana Contabilità Plus Piano Advanced, che permette di lavorare più velocemente grazie alle interessanti novità e miglioramenti colonna Saldo, Filtri riga, che facilitano di molto il lavoro di controllo e chiusura e che si rilevano molto preziose per la contabilità dei patriziati che, per via anche le conto investimenti, ha comunque un grado di complessità molto elevato.

Il modello, basato sulla contabilità in partita doppia, è strutturato come da disposizioni MCA2 - Modello Contabile Armonizzato versione 2, comprensivo di conto degli investimenti.

Grazie a Banana Contabilità molti patriziati ticinesi hanno già introdotto la contabilità in partita doppia.
Dal 2018 i Patriziati ticinesi sono obbligati a tenere la contabilità secondo il metodo della partita doppia e redigere anche il conto degli investimenti.

In particolare, Banana Contabilità Plus adempie i seguenti requisiti:

Adozione del nuovo Piano Contabile a 4 cifre basato sul modello MCA2
Numerazione delle registrazioni per agevolare la ricerca dei giustificativi
Agevole ricostruzione dei conti in contropartita ai fini di verifica e ricerca
Schede contabili per i conti del Bilancio, del Conto economico e del Conto degli investimenti
Stampe del conto Consuntivo dell’anno con preventivo e consuntivo precedente
Stampe del conto Preventivo dell’anno con preventivo precedente e ultimo consuntivo
Stampe del Conto degli investimenti con indicazioni sul credito votato (data e importo) e consuntivo precedente
Stampe dei conti summenzionati, raggruppati per subtotali a 1, 2 e 3 cifre
Riassunto dei conti con autofinanziamento e investimenti netti.

Vedi anche documentazione della SEL.

Il piano conti pubblicato contiene già le modifiche del maggio 2017 (vedi sotto).

Gestione elenco patrizi e catalogo elettorale

È anche disponibile un modello per la gestione dell'elenco patrizi e del catalogo elettorale.
Tramite l'estensione apposita si possono stampare le schede dei fuochi sul modello "FTIA".

Prerequisiti

Per l'uso delle nuove funzionalità si richiede la versione di Banana Contabilità Plus.

Nuove disposizioni di legge

I Patriziati ticinesi sono tenuti ad adottare il sistema della contabilità in partita doppia entro il 2018, più precisamente con l'emissione dei preventivi 2018, secondo la procedura descritta nella circolare SEL n. 20150304-P1.

I presupposti per la tenuta della contabilità secondo le nuove direttive sono:

Contabilità in partita doppia
Adozione del piano contabile armonizzato per i Patriziati
Inclusione del conto degli investimenti
Dotazione di un programma contabile adeguato.

Questa pagina spiega tramite il modello presentato come soddisfare con Banana Contabilità i presupposti richiesti.

Modello di piano contabile

Il modello di piano contabile qui a disposizione è basato sulle specifiche rilasciate dalla Sezione Enti Locali, che fsi basando sul Modello Contabile Armonizzato versione 2 (MCA2).

Contiene:

Il piano dei conti in partita doppia (Bilancio e Conto economico) con relativi raggruppamenti
I conti per il conto degli investimenti
Nella colonna Gr1 della tabella Conti è presente il raggruppamento per la dichiarazione dei redditi
Delle personalizzazioni predefinite nel Bilancio con gruppi per le seguenti stampe:
- Bilancio, Conto Economico e Conto degli investimenti
- Conto Economico confronto preventivo e consuntivo.

Modifiche successive Sezione Enti locali

Il modello di contabilità scaricabile include già le modifiche successive del 2017 e 2018.
Per chi ha già avviato la contabilità deve apportare nell'anno le modifiche al modello indicate dalla Sezioni enti locali:

Ottobre 2025
- 1060 Scorte, aggiunto nuovo conto.
- 106 Scorte merci, aggiunto nuovo gruppo.
Dicembre 2020
- 64 Nuovo gruppo e conti investimento Rimborso prestiti.
Febbraio 2019
- 1091 Crediti verso fondi
- 1092 (modificata dicitura): Crediti verso lasciti e legati
- 421 Tasse per servizi amministrativi
- 4210 Tasse per servizi amministrativi
- 461 Rimborsi da enti pubblici
- 4612 (modificata dicitura): Rimborsi di Comuni, consorzi comunali e altri Patriziati
- 6320 (idem): Contributi da Comuni e altri enti locali
- 6390 Prelievo da fondi
Maggio 2017
- Creato un nuovo conto 2091 Impegni verso Fondi e rinominato il precedente 2092 in Impegni verso lasciti e legati.
- Eliminato il conto 3502 e creato il conto 3501 Versamenti a Fondi.
- Eliminato il conto 4502 e creato il conto 4501 Prelievi da Fondi.
- Creato il gruppo 639 Altri contributi per investimenti.
- Creato il conto 6399 Altri contributi per investimenti.
  Utilizzo: in particolare nel caso di vendita di legname nell’ambito di un investimento nel bosco quindi facente parte del piano di finanziamento.

Creare il tuo file

Apri il modello dalla nostra WebApp
Dal menu File > Salva con nome, salva il file sul tuo computer.
Nel menu File > Proprietà file indica:
- La data di apertura e quella di chiusura del periodo contabile.
- Nella sezione Indirizzo inserire i dati del Patriziato (es. Patriziato...-2025.ac2) e l'anno contabile.
Adatta il piano dei conti.
Si ricorda comunque che il nuovo piano contabile va inviato alla SEL per la preventiva approvazione al più tardi entro giugno
Inserisci i movimenti nella tabella Registrazioni.

Il piano dei conti

Il modello predefinito di Banana Contabilità è strutturato come da disposizioni MCA2 - Modello Contabile Armonizzato versione 2, comprensivo di conto degli investimenti.

Nella tabella Conti, nella colonna Apertura si inseriscono i saldi iniziali:

Gli Attivi sono positivi
I Passivi si inseriscono con il segno meno davanti all'importo.

conti per patriziati

costi e ricavi per patriziati

Il conto investimenti

Nel modello il conto è già incluso il conto investimenti.

Per la tenuta del conto investimento si usano il sistema integrato dei centri di costo (conti preceduti da un punto e colonna CC1 nelle registrazioni).

Usando centri di costo si hanno molti vantaggi, rispetto alla gestione tramite partite contabili che sono integrate a fine anno nel bilancio:

Il bilancio e il conto investimenti sono immediatamente aggiornati e presentano la situazione contabile aggiornata.
Si hanno schede conto complete sia per le posizioni di bilancio sia per quelle dei conti investimenti.
Risulta quindi più semplice il compito di chi deve revisionare la contabilità.
Il conto investimenti può essere ottenuto anche per il preventivo e non solo in sede di consuntivo.
Il sistema dei centri di costo è più semplice da usare (si vede immediatamente il risultato della registrazione)

I conti investimento

Nella tabella conti si inseriscono i conti relativi agli investimenti.

Nella descrizione potete inserire anche la data approvazione del credito da parete dell'Assemblea Patriziale (A.P.) e l'importo del credito approvato.

conti investimento per patriziati

Le registrazioni

Le registrazioni si inseriscono nella tabella Registrazioni:

Nella colonna doc inserire il numero del documento giustificativo. Per avere il progressivo premere il tasto F6.

Le registrazioni sul conto degli investimenti

Per la registrazione dei movimenti relativi agli investimenti in beni amministrativi vengono inseriti i corrispondenti centri di costo (colonna CC1).
I centri di costo seguono la numerazione indicata nel MCA2.

L'investimento o la diminuzione si registra direttamente nel bilancio tramite CtDare e il CtAvere
Per ogni registrazione relativa agli investimenti bisogna specificare anche il conto del conto investimento (colonna CC1)
- Gli aumenti del conto investimenti si registrano in Dare
- Le diminuzioni del conto investimenti si registrano in Avere (CC1 preceduto dal segno meno)
In questo modo il Bilancio e il Conto investimenti risultano sempre a giorno.
Non è dunque più necessario a fine anno riportare i saldi nei relativi conti di bilancio.

Qui di seguito riportiamo la registrazione dell'esempio indicato nel manuale al capitolo 4.3.

registrazioni patriziati

Stampa del consuntivo di Bilancio

Il bilancio consuntivo dei patriziati si stampa dal menu Report → Bilancio abbellito con gruppi → Consuntivo (Bilancio)(Predefinito).

bilancio patriziati

Stampa del consuntivo di Conto economico

Il conto economico dei patriziati si stampa dal menu Report → Bilancio abbellito con gruppi → Consuntivo (Conto Economico).

conto economico patriziati

Stampa del conto degli investimenti

Il Conto investimenti si stampa dal menu Report → Bilancio abbellito con gruppi → Conto Investimenti.

conto investimenti patriziati

Estensione stampa riassunto consuntivo e conto investimenti

Per la stampa del riassunto e altre stampe specifiche per i patriziati dovete prima istallare l'Estensione Stampa di Contabilità patriaziati.

Qui di seguito viene presentato il resoconto ottenuto.

Stampa delle schede conto

Le schede conto si ottengono con il comando Conta1 → Scheda conto, oppure cliccando sul segno vicino al conto.

Stampa del preventivo

Dal menu Report → Bilancio abbellito con gruppi → Preventivo (Conto Economico) si ottiene la stampa con le colonne preventivo anno corrente e anno precedente.
Per visualizzare le colonne preventivo anno precedente si deve usare il dialogo colonne/avanzato.

Allestire il preventivo

Il preventivo può essere allestito inserendo i dati nell'apposita colonna del piano dei conti, oppure anche con il nuovo sistema.

Tramite la nuova Tabella Budget è possibile allestire il preventivo tramite registrazioni.

Per usare la tabella Budget scarica e inizia da questo modello.

Questo permette di dettagliare secondo le proprie necessità l'allestimento del preventivo e di poterlo velocemente adattare di anno in anno senza dover ricalcolare manualmente gli importi totali.

registrazioni preventivo patriziati

Sviluppo aperto e condiviso

Il nuovo piano dei conti e le estensioni Banana specifiche per i patriziati sono stati sviluppati in modo aperto e condiviso.

Gli sviluppi sono effettuati nella sezione Patriziati in github.com/BananaAccounting
È possibile partecipare e collaborare ai miglioramenti e sviluppi.
È anche disponibile un modello per la gestione dell'elenco patrizi e del catalogo elettorale.
Tramite un'estensione Banana si possono stampare le schede dei fuochi sul modello "FTIA".
Per l'uso e lo sviluppo è applicabile la licenza Apache License, Version 2.0

Anonymous (not verified) Ven, 02/03/2017 - 15:03

File URL

https://github.com/BananaAccounting/Switzerland/raw/refs/heads/master/templates/italian/patriziati/patriziati-partita-doppia.ac2

Tutorial File URL

https://github.com/BananaAccounting/Switzerland/raw/refs/heads/master/templates/italian/patriziati/patriziato-tutorial-partita-doppia.ac2

ac2 language

Svizzera Contabilità in partita doppia Non-Profit

ac2 publisher

Stampe contabilità Patriziati Ticino

Queste stampe sono in relazione al modello di contabilità per patriziati.

Consuntivo per subtotali
Preventivo per subtotali
Riassunto consuntivo
Riassunto preventivo

Nuova versione aggiornata

La nuova versione dell'estensione richiede un abbonamento a Banana Contabilità+.

Estensione Consuntivo per subtotali

Qui di seguito viene presentato il resoconto ottenuto con un livello di dettaglio 3.

Estensione Preventivo per subtotali

Qui di seguito viene presentato il resoconto ottenuto con un livello di dettaglio 2.

Estensione Riassunto Consuntivo

Qui di seguito viene presentato il resoconto ottenuto.

Estensione Riassunto Preventivo

Nel gruppo "Ricavi operativi" sono raggruppati i conti appartenenti ai gruppi 40, 41, 42, 43, 45, 46, 47
Nel gruppo "Spese operative" sono raggruppati i conti appartenenti ai gruppi 30, 31, 33, 35, 36, 37

Qui di seguito viene presentato il resoconto ottenuto.

Errori

"Errore differenza risultato d'esercizio"
La somma non corrisponde.
- C'é probabilmente una differenza in contabilità.
- Oppure nel piano dei conti manca uno dei gruppi dei Ricavi operativi o Spese operative.
"Errore differenza fra addebiti e accrediti interni alla contabilità"
- La somma dei conti appartenenti ai gruppi 39 e 49 non da zero.

Qui di seguito viene presentato un esempio di errore ottenuto.

Esempio di errore sul Riassunto Preventivo dei Patriziati

Cronologia delle modifiche

31 ottobre 2024

Effettuati i test di controllo e ampliato i casi di test.

15 ottobre 2024

Corretto messaggi di Warning riguardanti i decimali, la conversione e formattazione dei numeri e il font utilizzato.

3 maggio 2018

Corretto errore per cui se nel piano dei conti mancava il gruppo 40 "Imposta patriziale", sulle stampe "Riassunto consuntivo" e "Riassunto preventivo" appariva un messaggio d'errore indicante che il risultato d'esercizio calcolato dalla stampa differiva dal risultato d'esercizio della contabilità.

lorenzo Gio, 05/03/2018 - 15:03

URL Stable release

https://github.com/BananaAccounting/Ticino/raw/master/Patriziati/Contabilita/contabilitapatriziati.sbaa

URL Development

https://github.com/BananaAccounting/Ticino/tree/master/Patriziati/Contabilita

Short Description

Stampe contabili Patriziati Canton Ticino

Country

Svizzera

Publisher

Banana.ch

Extension type

Produttività

Help ID

ch.banana.app.patriziati

Release Date Stable

Tue, 10/14/2025 - 08:57

Registro patrizi Cantone Ticino

Description

Questo modello permette al patriziato, assieme alle BananaApps apposite, di gestire conformemente ai requisiti di legge:

Il registro dei patrizi
Le schede dei fuochi
Il catalogo elettorale.
La stampa delle etichette
Diario annotazioni

La gestione elenco patrizi è basata sul tipo Rubrica per la gestione degli indirizzi.

Altre utilità per i patriziati

Contabilità dei patrizi, modello ed Estensioni
Ricerca parole (per trovare le persone con nomi e cognomi simili)

Tabella Contatti

L'immissione dei nomi e dei dati dei patrizi avviene nella tabella contatti.
Per ogni patrizio ci deve essere un numero id diverso. Il programma suggerisce il prossimo. Se si usa lo stesso il programma segnala l'errore ed evidenzia la riga in rosso, come mostrato nell'immagine che segue.

Viste e Colonne

La tabella ha diverse colonne, alcune delle quali non sono visibili nella vista Base.

Le viste Altro, Indirizzo2 e Archivia presentano altre colonne.

Descrizioni delle colonne

Qui di seguito sono indicate unicamente le colonne che hanno un significato speciale e che necessitano di commenti:

Id (numero univoco per ogni patrizio).
- Ogni patrizio ha un proprio numero progressivo.
- Se il campo è vuoto il programma propone un nuovo numero progressivo.
- Se il numero è già usato da un altro (anche nella tabella contatti archiviati) viene segnalato un errore e la riga è segnata in rosso.
- Non riutilizzare un numero già usato da un altro patrizio.
- È meglio non cancellare gli indirizzi dei patrizi che escono o deceduti, ma archiviarli (vedi sotto).
Scheda.
- Contiene il numero (id) del capofamiglia.
- Capofamiglia. Sono considerati capofamiglia quelle righe dove il numero id è uguale al numero di Scheda.
- I familiari hanno il numero di Scheda uguale a quello del capofamiglia.
  Se si usa un numero di Scheda che non è di un capofamiglia, durante la stampa viene segnalato un errore.
- Se un patrizio forma una nuova famiglia (diventa capofamiglia), indicare in Scheda il valore dell'Id.
- Se vi è un decesso del capofamiglia, uno dei membri diventa il capofamiglia e quindi il numero Id del nuovo capofamiglia deve essere usato come numero Scheda per tutti i membri della famiglia.
Prec. È il numero di scheda precedente.
Voto.
Dovete indicare se la persona ha diritto di voto.
Quando un patrizio diventa maggiorenne, dovete indicare manualmente che ha diritto di voto.
Data Archiviazione e Note d'archiviazione
Invece di cancellarli, è meglio che i contatti non più attivi (decessi o partenze) vengano spostati nella tabella Archivio. Non risultano più nell'elenco principale, ma i dati sono comunque consultabili. .
Per spostare un contatto nell'archivio dovete inserire la data nella colonna data archiviazioine (Vista Archivio), e poi dare il comando Archivia.
Se si inserisce la data di decesso, bisogna anche inserire la data di archiviazione.

Report patrizi

Per potere stampare i report qui di seguito specificati si deve:

Istallare l'ultima versione di Banana Contabilità 8
Installare la BananaApp Elenco Patrizi.

Le Apps di stampa sono accessibili dal menu Apps.

Report Catalogo patrizi

Verrà creato il report con l'elenco dei patrizi, con la possibilità di scegliere se si vuole l'elenco completo, solo con diritto di voto e se in ordine di numero o in ordine alfabetico.

Report Scheda patrizi

Verrà creato il report con l'elenco dei patrizi, con la possibilità di scegliere se si vuole l'elenco completo, solo con diritto di voto o se in ordine di numero o in ordine alfabetico.

Viene segnalato un errore (non viene stampata la scheda) per i numeri di Scheda usati che non corrispondono a nessun capofamiglia, ovvero non vi è per il numero di Scheda usata nessuna riga dove Numero Id e Numero Scheda sono uguali.

Gestione elettronica e cartacea

Per molti patrizi che non hanno un computer è utile mantenere le schede in un classificatore.

Inserite l'elenco patrizi nella tabella e controllate che tutto sia corretto.
Stampate tutte le schede e riponetele in un classificatore.
Stampate anche l'elenco patrizi in ordine alfabetico e anche il catalogo elettorale e riponetelo nel classificatore all'inizio.
Quando fate modifiche, togliete la scheda cartacea e sostituitela con la stampa della nuova scheda.
La scheda vecchia la potete conservare alla fine.
Quando ritenete necessario stampate nuovamente il catalogo elettorale e l'elenco dei patrizi.

Report Elenco completo

In questo report sono presentati tutti i dati inseriti in un formato più compatto. Questa stampa serve come controllo dei dati inseiriti.

Report elenco diciottenni

In questo report vengono elencate in una tabella tutte le persone che, nell'anno selezionato, compiranno diciotto anni.

Stampa Etichette per le buste

Potete anche stampare le etichette per inviare materiale informativo a casa dei patrizi. Di regola non si inviano spedizioni a tutti i patrizi.
Sono già state predisposte delle colonne pere indicare per indicare se l'indirizzo deve figurare nella lista delle etichette da stampare.
Si pensa che ci sia una lista di invii completa (una volta all'anno) e un'altra con gli invii solo a delle persone interessate.

Nel comando stampa etichette sono state già predisposte delle personalizzazioni preimpostate per la stampe di etichette per i diversi codici.

Archiviazione dei patrizi usciti o deceduti

I dati delle persone decedute o che hanno perso la qualità di patrizio non vengono cancellati, ma sono spostati nella tabella dati archiviati. In questo modo non risultano più nella tabella principale.

Se si tratta di un decesso indicate prima nella colonna decesso la data di decesso.
Togliete dalla colonna voto il diritto di voto.

Archiviare i contatti non più necessari

Spostatevi sulla vista Archivia.
Nella colonna Data archivia indicate una data (p.es. la data di uscita) oppure con il "." viene inserita la data odierna.
Andare nel menu Utilita1
- scegliete il comando Archivia Dati
- Scegliere la tabella Contatti.
  Se non vedete alcuna tabella è perché non ci sono righe con la data di archiviazione.

Visualizzare i contatti archiviati

Andare nel menu Utilita1
Scegliete visualizza Archiviati
Scegliere la tabella Contatti.

Ritorno di un patrizio

Se un patrizio rientra

Copiate i dati dalla dalla tabella Archivia e incollateli nella tabella Contatti.
Cancellate la riga dai dati Archiviati.

Anonymous (not verified) Ven, 02/03/2017 - 15:03

Tutorial File URL

https://github.com/BananaAccounting/Ticino/raw/master/Patriziati/ElencoPatrizi/ElencoPatriziEsempio.ac2

ac2 language

Svizzera Rubrica indirizzi Non-Profit

ac2 publisher

Patriziati Ticino stampe elenco patrizi

Le stampe sono da usare in abbinamento al modello uso dell'Elenco patrizi Cantone Ticino.

Catalogo elettorale
Elenco completo
Schede patrizi
Elenco diciottenni

domenico Mar, 04/10/2018 - 09:38

URL Stable release

https://github.com/BananaAccounting/Ticino/raw/master/Patriziati/ElencoPatrizi/elencopatrizi.sbaa

URL Development

https://github.com/BananaAccounting/Ticino/tree/master/Patriziati

Short Description

Stampe schede patrizi, catalogo elettorale patriziati Canton Ticino

Country

Svizzera

Publisher

Banana.ch

Extension type

Produttività

Help ID

elencopatrizi

Vorlagen Beistand (KESB)

Beistand (KESB) | Einnahmen-Ausgaben-Buchhaltung

Description

Mandatsträger im Bereich des Kindes- und Erwachsenenschutzrechts

Die Vorlage "Beistand (KESB) – Einnahmen-Ausgaben-Rechnung" ist speziell für Mandatsträger/innen im Kindes- und Erwachsenenschutz konzipiert und enthält alle erforderlichen Konten für eine vollständige Beistandsbuchführung mit Banana Buchhaltung.

Weitere Informationen finden Sie auch in der Vorlage KESB - Doppelte Buchhaltung.

Weitere Informationen

PriMa Modell-Handbuch
Das priMa-Modellhandbuch (für private Mandatsträger/innen) wurde entwickelt, um sowohl Mandatsträger/innen als auch die zuständigen Behörden und Begleitstellen bei der Ausübung ihrer Aufgaben zu unterstützen.
Auf 97 Seiten werden in 14 Kapiteln die zentralen Themen der Mandatsführung praxisnah erklärt – ergänzt durch 22 hilfreiche Merkblätter.
Herausgeber: KOKES – Konferenz der Kantone für Kindes- und Erwachsenenschutz

So beginnen

Folgen Sie unserer Schritt-für-Schritt-Anleitung: Neue Einnahmen-Ausgabenbuchhaltung beginnen.

domenico Fr., 25.11.2016 - 14:19

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/german/kesb/kesb_einnahmen_ausgaben.ac2

ac2 language

Schweiz Einnahmen-Ausgaben-Rechnung/EÜR Private

ac2 publisher

Contabilità entrate e uscite per curatela

Description

Il curatore o tutore è tenuto a presentare annualmente un rendiconto della situazione finanziaria e delle entrate e uscite effettuate.
Questo modello, in abbinamento a Banana Contabilità Plus, permette di rendere più semplice e professionale la tenuta e la presentazione dei conti.

Gestione di una o più contabilità
Piano contabile già predisposto
Molto completo e facilmente adattabile:
- Situazione finanziaria e patrimoniale
- Entrate e Uscite con Risultato operativo
- Giornale e scheda conto con i dettagli dei movimenti
Possibilità di categorizzare i movimenti anche come investimenti e disinvestimenti
Pianificazione finanziaria
Per avere un piano del fabbisogno e della disponibilità di mezzi liquidi

Guarda anche il modello contabilità in partita doppia.

Come iniziare

Molti curatori utilizzano già con successo Banana Contabilità Plus e anche tu puoi provarlo senza alcun impegno.

Apri il modello con la WebApp di Banana Contabilità Plus
Con il comando File > Proprietà file imposta il periodo, il nome della tua azienda e la moneta di base
Con il comando File > Salva con nome, salva il file. È utile indicare nel nome del file, il nome dell'associazione e l'anno. Per esempio "Curatela...-20xx.ac2".
Inserisci i movimenti
Scarica l'estensione Rendiconto finanziario (art. 410 CCS)
Sei pronto per stampare il rendiconto finanziario da presentare alle autorità competenti.

Con il piano Free di Banana Contabilità Plus, puoi inserire fino a 70 movimenti contabili. Se la soluzione soddisfa pienamente le tue esigenze, acquista e attiva l'abbonamento e potrai continuare con il resto delle registrazioni, senza limitazioni.

Struttura del piano contabile

Il piano contabile è strutturato con gruppi e sottogruppi che permettono di avere i dettagli delle singole poste che compongono il Bilancio e il Conto economico.

Il piano contabile presenta i centri di costo che danno i dettagli sui movimenti e i saldi degli investimenti, disinvestimenti e i rimborsi dei prestiti.

Tabella Conti

I gruppi e sottogruppi principali:

Attivi

Liquidità
Totale Beni mobili
Totale Beni immobili

Passivi

I gruppi e i sottogruppi principali:

Totale capitale di terzi
Totale capitale proprio

Fuori bilancio Attivi

Fuori bilancio Passivi

curatele - tabella conti

Tabella Categorie

Nella tabella Categorie trovi tutte le categorie predefinite con le colonne che riportano i relativi saldi. Sono suddivise in due gruppi principali:

Entrate

Le entrate sono classificate in due sottogruppi:

Entrate generali - riguardano tutte le entrate legate agli stipendi, rimborsi, rendite, ecc..
Entrate patrimoniali - riguardano quelle derivanti da utili patrimoniali.

Uscite

Anche le uscite sono suddivise in due sottogruppi:

Uscite generali - riguardano le uscite per spese ricorrenti, come l'affitto, luce, gas, tasse, manutenzioni, viaggi, ecc...
Uscite patrimoniali - riguardano le perdite patrimoniali.

curatele - tabella categorie

Le registrazioni

Le registrazioni si eseguono nella tabella Registrazioni. Nella colonna Doc viene inserito il numero di documento che corrisponde al giustificativo contabile cartaceo (fattura, ricevuta di cassa, ecc).

Nella colonna Doc, premendo il tasto F6 hai la numerazione progressiva in automatico
Nella colonna Descrizione, digitando le prime lettere, appare il menu a tendina da dove è possibile riprendere il testo scritto in precedenza
Nella colonna Link puoi inserire il percorso per visualizzare un giustificativo o altro documento.
Nelle colonne Conto e Categoria digitando una parola chiave o le prime cifre che richiamano il conto o la categoria, hai la lista dei conti o delle categorie da selezionare.
È possibile memorizzare le registrazioni ripetitive tramite la funzione Registrazioni ricorrenti.

curatele tabella registrazioni

Le stampe

Il piano contabile allegato (vedi sopra) presenta delle Personalizzazioni già predefinite.

Dal menu Report > Rendiconto abbellito con gruppi si accede al dialogo con le opzioni del Report (personalizzazioni già memorizzate).

Tutte le stampe possono essere salvate in PDF, Excel, HTML e copiate negli appunti.

curatele - rendiconto abbellito con gruppi

Stampa del Rendiconto finanziario (art. 410 CCS)

Per ottenere il report esegui l'estensione Banana relativa al rendiconto finanziario.

Installa l'estensione Banana relativa al rendiconto finanziario.
Nel menu Estensioni esegui il comando Rendiconto finanziario (art. 410 CC) > Rendiconto finanziario (art. 410 CC).

curatele rendiconto finanziario Canton Ticino

Contabilità multi moneta

Se hai la necessità di gestire conti in diverse moneta:

Apri modello scaricabile da questa pagina (vedi sopra)
Comando Strumenti > Converti in nuovo file...
Scegli la contabilità con multi moneta
Aggiungi nella tabella Cambi le monete che desideri usare.

Aggiornamento automatico tabella Conti

L'aggiornamento della tabella Conti deve essere effettuato solo per i modelli scaricati prima del 2024 che usavano la vecchia estensione del Rendiconto finanziario 2017. I modelli scaricati direttamente da Banana a partire dal 2024 non sono da aggiornare.

Per aggiornare la tabella Conti aggiungendo i conti fuori bilancio è possibile usare la funzione dell'estensione per il Rendiconto finanziario 2024 denominata Aggiorna tabella Conti.

I conti fuori bilancio attivi e passivi saranno aggiunti automaticamente in fondo alla tabella Conti.

L'aggiornamento automatico attraverso l'estensione è possibile solo con la versione di Banana Contabilità Plus.

Aggiornamento automatico tabella Testi

L'aggiornamento della tabella Testi deve essere effettuato solo per i modelli scaricati prima del 2024 che usavano la vecchia estensione del Rendiconto finanziario 2017. I modelli scaricati direttamente da Banana a partire dal 2024 non sono da aggiornare.

Per aggiornare la tabella Testi è possibile usare la funzione dell'estensione per il Rendiconto finanziario 2024 denominata Aggiorna tabella Testi.

Anonymous (not verified) Ven, 02/03/2017 - 15:03

File URL

https://github.com/BananaAccounting/Ticino/raw/master/Curatele/rendicontofinanziario2023/10708_curatele_entrateuscite.ac2

ac2 language

Svizzera Contabilità entrate / uscite Privato , Non-Profit

ac2 publisher

Beistand (KESB) | Doppelte Buchhaltung

Description

Mandatsträger im Bereich des Kindes- und Erwachsenenschutzrechts

Das Modell KESB Doppelte Buchhaltung enthält alle Konten, um eine komplette Beistandsbuchhaltung zu führen.

Siehe auch Modell für die Einnahmen-Ausgaben-Buchhaltung.

Weitere Informationen

PriMa Modell-Handbuch
Das Modell-Handbuch priMa (private Mandatsträger/innen) entstand im Bestreben, den Mandatsträger/innen und den für deren Instruktion und Begleitung zuständigen Behörden und Stellen die Bewältigung ihrer Aufgaben zu vereinfachen. Auf 97 Seiten werden in 14 Kapitel die wichtigsten Themen der Mandatsführung praxisnah erläutert und mit 22 hilfreichen Merkblättern ergänzt.
Herausgeber: KOKES Konferenz der Kantone für Kindes- und Erwachsenenschutz

So beginnen

Siehe Neue Doppelte Buchhaltung anfangen.

Tabelle Konten

domenico Fr., 25.11.2016 - 14:16

File URL

https://github.com/BananaAccounting/Switzerland/raw/master/templates/german/kesb/kesb_doppelte_buchhaltung.ac2

ac2 language

Schweiz Doppelte Buchhaltung Private

ac2 publisher

Curatele (Cantone Ticino) | Contabilità in partita doppia

Description

Lo strumento ideale per la gestire la contabilità di una curatela:

Tenuta molto semplice della contabilità di un curatelato.
Puoi gestire più curatele.
Il piano dei conti è già strutturato con tutte le categorie e i gruppi necessari per presentare il rendiconto annuale.
Stampare il rendiconto finanziario (art. 410 CC) conformemente alle direttive della Camera di protezione del Tribunale d'appello della Repubblica e Cantone Ticino.
Puoi allestire una pianificazione finanziaria su uno o più anni.

Si veda anche modello per contabilità entrate e uscite.

Riferimenti modelli e estensioni

La stampa del rendiconto finanziario avviene tramite l'estensione Banana che deve essere scaricata e installata dal menu Estensioni > Gestisci estensioni...

Sul sito GitHub\BananaAccounting si trovano tutti i piani dei conti e le estensioni per Banana Contabilità. Lo sviluppo avviene in modo condiviso. Per l’uso e lo sviluppo delle estensioni è applicabile la licenza Apache License, Version 2.0.

Il piano dei conti è stato aggiornato nel corso del 2023 e la nuova estensione per Banana Contabilità Plus è stata sviluppata da Banana.ch nel 2023 su iniziativa e grazie al contributo di un curatore.

Estensione Rendiconto finanziario

La nuova estensione per il rendiconto finanziario 2024 può essere completamente utilizzata con la versione Banana Contabilità Plus.

Nel caso si usassero versioni di Banana Contabilità precedenti non sarà possibile aggiornare automaticamente i modelli già in uso.

La nuova estensione è attualmente pubblicata parallelamente a quella del 2017. Chi avesse necessità può ancora ottenere il Rendiconto finanziario del 2017 con la vecchia estensione.

Impostazione

La contabilità è impostata con tutti gli elementi necessari per permettere la stampa del rendiconto.

Nella contabilità si inseriscono i dati e con l'estensione Banana nel rendiconto vengono ripresi in automatico tutti i dati necessari dalla contabilità. Il piano dei conti può essere personalizzato secondo le proprie esigenze.

I dati devono essere inseriti nelle seguente tabelle:

La tabella conti è già impostata, è sufficiente personalizzare i conti e inserire la lista dei debitori.
La tabella registrazioni è quella dove si inseriscono i movimenti contabili.
La tabella Testi dove si indicano i testi necessari alla preparazione del report.

Creare il tuo file

Apri il file con la nostra WebApp.
Dal menu File > Salva con nome, salva il file sul tuo computer
Nel menu File > Proprietà file indica:
- La data di apertura e quella di chiusura del periodo contabile (obbligatorio)
- Nella sezione Indirizzo inserire i dati della persona oggetto della curatela (es. Rossi-2025.ac2)..
- Nella sezione Varia, alla casella "Chiavi estensione" deve essere presente "curatele".
Inserisci i movimenti nella tabella Registrazioni
Scarica l'estensione Rendiconto finanziario (art. 410 CCS)
Sei pronto per stampare il rendiconto finanziario da presentare alle autorità competenti.

Si vedano anche le informazioni Iniziare una nuova contabilità.

Adattare il Piano dei conti

Il piano dei conti deve essere adattato secondo le proprie esigenze tenendo in considerazione alcune regole fondamentali riportate qui di seguito.

Tabella Conti

I saldi d'apertura si inseriscono nella colonna Apertura. I saldi passivi si inseriscono con il segno meno.

Nella colonna Somma in di ogni conto è indicato il gruppo che serve per definire in che parte del rendiconto deve figurare la voce.
Si possono aggiungere e togliere conti secondo le necessità. Importante è usare uno dei Gruppi indicati qui di seguito.

Colonne necessarie per il rendiconto dal 2024

Oltre alle colonne già preimpostate nella tabella Conti sono state aggiunte le seguenti colonne:

Descrizione: La descrizione del conto, per indicare se si tratta di un'esecuzione o altre informazioni che devono figurare nel rendiconto.
Note: Si devono indicare i nomi degli attivi e dei passivi di bilancio così come sono citati all'interno del rendiconto finanziario 2024. È necessario aggiungere i conti e i nomi solo se presenti per ogni curatelato.
ValoreStima: Si deve indicare il valore di stima degli immobili.
ParticellaNumero: Per gli immobili si deve indicare il numero particella.
DocNumero: Indicare il documento giustificativo per questa posizione da visualizzare nella stampa del report.

Attivi

Nel report sono elencati tutti i conti ad eccezione dei conti con saldo zero.

I conti Attivi sono suddivisi in due raggruppamenti: Beni mobili e Immobili.

Beni mobili
- Raggruppamento nella colonna Somma in 10 e 20 con il saldo in dare
- Completare la colonna DocNumero
- Completare la colonna Note
Immobili
- Raggruppamento nella colonna Somma in 11
- Completare le colonne DocNumero, ValoreStima e ParticellaNumero

conti attivi curatele

Passivi

I conti passivi sono suddivisi in due raggruppamenti: Debiti e Capitale proprio.

I saldi dei passivi sono in avere quindi in negativo.

Debiti e Esecuzioni
- Raggruppamento Gr10 e Gr 20 con il saldo in avere (negativo)
- Completare la colonna DocNumero
- Completare la colonna Note
Capitale proprio (non viene stampato sul report)
- Raggruppamento Gr 29
- Questo gruppo non è necessario nella contabilità Entrate/Uscite

conti passivi curatele

Ricavi

Nel report sono indicati i totali dei conti appartenenti ai rispettivi gruppi.

Le entrate sono suddivisi in due raggruppamenti : Ricavi generali e Ricavi patrimoniali.

Ricavi generali
- Hanno Raggruppamento Gr 40
Ricavi patrimoniali
- Hanno Raggruppamento Gr 41

Costi

Le uscite sono suddivisi in due raggruppamenti : Costi generali e Costi patrimoniali.

Costi generali
- Hanno Raggruppamento Gr 30
Costi patrimoniali
- Hanno Raggruppamento Gr 31

Altri valori calcolati dal report:

Alla voce Utile/perdita d'esercizio, la differenza tra entrate ed uscite.
Il Riporto della sostanza netta anno precedente, che viene calcolata sommando i saldi di apertura di attivi e passivi.
La Sostanza netta, la somma tra il saldo della sostanza netta dell’anno precedente e l’utile/perdita d'esercizio.
Se la sostanza netta calcolata nella tabella riassuntiva di attivo/passivo non corrispondere alla sostanza netta della tabella dei movimenti finanziari, viene segnalato l'errore in rosso.

Conti fuori bilancio

Con il nuovo rendiconto finanziario 2024 è necessario indicare anche i seguenti conti fuori bilancio:

Attestati carenza beni (cfr. istruzioni, punto 11)
Anticipi dell’Ufficio sostegno sociale (USSI)
Anticipi dell’Ufficio contributi-mancati pagamenti assicurazione malattia
Anticipo/i Comune/i per indenittà versata ai curatori
Assistenza giudiziaria
Altri debiti (con potenziale diritto di regresso)

I conti fuori bilancio sono suddivisi in due raggruppamenti : Fuori bilancio attivi e Fuori bilancio passivi

Fuori bilancio attivi
- Hanno Raggruppamento Gr 50
Fuori bilancio passivi
- Hanno Raggruppamento Gr 60

Fuori bilancio per curatele in Ticino su Banana Contabilità

Centri di costo

Si possono definire dei centri di costo, per tenere nota delle fatture inviate alla cassa malati o per altre esigenze più sofisticate.

Tabella Registrazioni

Le registrazioni devono essere inserite nella tabella Registrazioni secondo il sistema della partita doppia.

Nella colonna Doc inserire il numero del giustificativo contabile.
Banana fornisce una numerazione automatica. Il numero deve poi essere indicato sul giustificativo.

registrazioni curatele

Tabella Testi

Il report del Rendiconto finanziario necessita di altri dati che l’utente deve inserire manualmente, come la tabella Testi.

Contiene i testi che bisogna specificare per il completamento del rendiconto finanziario. Questa tabella è composta da tre colonne:

Id, serve allo script per reperire le informazioni dalla tabella stessa (importante non modificare questa colonna).
Descrizione, serve per aiutare l'utente a capire che genere d'informazione deve essere inserita.
Testo, è la parte della tabella che deve essere completata dall'utente, inserendo i dati desiderati.

Osservazioni e allegati devono essere inseriti in campi diversi della tabella (un campo per ogni osservazione/allegato). Nel caso che non sia necessario inserire questi dati, lasciare il campo vuoto. Sono permesse fino ad un massimo di sei osservazioni e sei allegati.

colonna testi curatele

Nel rendiconto finanziario vengono riportati:

Il nome del tutore/curatore: dalla tabella Testi, viene ripreso il testo il cui Id è uguale a "npd".
Il cognome del tutore/curatore: dalla tabella Testi, viene ripreso il testo il cui Id è uguale a "cpd".
La scelta tra tutore o curatore: dalla tabella Testi, viene ripreso il testo il cui Id è uguale a "iqd".
Numero articolo: dalla tabella Testi, viene ripreso il testo il cui Id è uguale a "art".
Le eventuali osservazioni: dalla tabella Testi, vengono ripresi ed elencati i testi con Id uguale a “oss”.
Gli eventuali allegati: dalla tabella Testi, vengono ripresi ed elencati i testi con Id uguale a "all".
Il numero dell’Autorità Regionale di Protezione: dalla tabella Testi, viene ripreso il testo il cui Id è uguale "arn".
L’Autorità Regionale: dalla tabella Testi, viene ripreso il testo il cui Id è uguale "ard".

Con il nuovo rendiconto finanziario 2024 sono stati aggiunti i seguenti testi:

tdr: Tipo di rendiconto
ddn: Data di nascita
dom Domicilio
ddp: Data di presentazione
icg: Indennità cresciuta in giudicato (Anni, CHF, Doc. N.)
icg: Indennità cresciuta in giudicato (Anni, CHF, Doc. N.)
icg: Indennità cresciuta in giudicato (Anni, CHF, Doc. N.)
icg: Indennità cresciuta in giudicato (Anni, CHF, Doc. N.)
pec: Esecuzioni in corso (cfr. istruzioni, punto 11) (CHF, Doc. N.)
pec: Esecuzioni in corso (cfr. istruzioni, punto 11) (CHF, Doc. N.)
pec: Altre procedure esecutive
alt: Altro 1
alt: Altro 2
alt: Altro 3
alt: Altro 4
alt: Altro 5
alt: Altro 6
alt: Altro 7
alt: Altro 8
alt: Altro 9
mod: Eventuali CHF correzioni o modifiche
tsr: Tariffa stabilita/richiesta
ore: Ore
kmp: Km percorsi (0.60 CHF/km)
spe: Spese (postali, cancelleria, ecc.)
asp: Altro, indicare:
akm: Altri Km percorsi (0.60 CHF/km)
ast: Altre spese di trasporto
acc: Acconti percepiti previa autorizzazione dell’ARP
zero: Stampa importi a zero (Sì = 1, No = cella vuota)

Aggiornamento automatico tabella Conti

Per aggiornare la tabella Conti aggiungendo i conti fuori bilancio è possibile usare la funzione dell'estensione per il Rendiconto finanziario 2024 denominata Aggiorna tabella Conti.

I conti fuori bilancio attivi e passivi saranno aggiunti automaticamente in fondo alla tabella Conti.

L'aggiornamento automatico attraverso l'estensione è possibile solo con la versione di Banana Contabilità Plus.

Aggiornamento automatico tabella Testi

Per aggiornare la tabella Testi e aggiungere i testi mancanti nei file di contabilità già in uso, e richiesti dall'estensione per il rendiconto finanziario 2024, segui questa procedura:

Vai alla Tabella Testi.
Fai doppio clic sull'intestazione della colonna Id o usa il menu Disponi colonne per accedere alle opzioni della colonna Id.
Nella finestra di dialogo che si apre è necessario rimuovere il visto dall'opzione "Protetto".
Nell'immagine seguente si vede l'opzione "Protetto" così come dovrebbe essere impostata.
Una volta rimosso il visto sull'opzione "Protetto" clicca sul bottone Ok per confermare.
Ora usa la funzione dell'estensione denominata Aggiorna tabella Testi. I testi mancanti saranno aggiunti automaticamente. L'aggiornamento automatico è possibile solo con la versione Banana Contabilità Plus.
Se hai precedentemente usato la funzione Aggiorna tabella Testi senza avere prima rimosso la protezione della colonna Id dovrai eliminare le righe con i testi aggiunti nella tabella Testi che non hanno nessun Id indicato (cella vuota). Successivamente dovrai usare di nuovo la funzione dell'estensione denominata Aggiorna tabella Testi.

Stampa del Rendiconto finanziario (art. 410 CCS)

Il Rendiconto finanziario si ottiene tramite il menu:

Estensioni > Gestione estensioni > Rendiconto finanziario (art. 410 CC) > Rendiconto finanziario (art. 410 CC)

Se l'estensione non è visibile occorre installare e aggiornare le estensioni.

rendiconto finanziario curatele

La parte finale del rendiconto finanziario deve essere lasciata vuota in modo da poter essere compilata a mano dall'Autorità Regionale di Protezione.

Chi volesse stampare il rendiconto con tutti gli importi, anche con importi di 0.00 CHF, può aggiungere il numero "1" nella colonna Testo della tabella Testi all'altezza dell'ultima voce con Id denonimato "zero".

Altre stampe

Bilancio e Conto economico: dal menu Report → Bilancio abbellito con gruppi
Schede conto: dal menu Report → Scheda conto
Giornale: stampare la tabella Registrazioni.

Alla fine dell'anno, grazie al comando Crea dossier pdf, è utile creare un file che contiene tutti i dati della contabilità. Questo file in pdf consente di accedere ai dati della contabilità anche senza programma installato.

Preventivo e pianificazione finanziaria

Per le informazioni relative alla pianificazione finanziaria, si rimanda alla pagina Preventivo.

Nuovo anno

Per creare il file del nuovo anno usare il comando Crea nuovo anno. Il programma imposta in automatico i saldi iniziali.

Messaggi d'errore

Quando si esegue il report potrebbe comparire il seguente messaggio d'errore:

ATTENZIONE! Differenze. [Sostanza netta]: <XXX.XX>, [Apertura sost.netta + u/p esercizio]: <YYY.YY>
Il totale degli attivi della colonna Saldo deve essere uguale alla somma tra l'utile o la perdita d'esercizio più il totale degli attivi della colonna Apertura. Controllare le registrazioni contabili presenti nella tabella Registrazioni.

Anonymous (not verified) Ven, 02/03/2017 - 15:03

File URL

https://github.com/BananaAccounting/Ticino/raw/refs/heads/master/Curatele/rendicontofinanziario2023/10507_curatele_partitadoppia.ac2

ac2 language

Svizzera Contabilità in partita doppia Privato , Non-Profit

ac2 publisher