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Double-Entry Accounting with VAT for Non-profit organization (chart of accounts SME short)
Switzerland
Double-Entry Accounting with vat/sales tax
Non-Profit
To manage the accounting of an association with VAT. The chart of accounts is structured according to the SME scheme.
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Non Profit Organization XX
Accounting 2022
Basic Currency: CHF
Double-entry with VAT/Sales tax
| Group | Account | Description | Sum In | Gr1 |
|---|---|---|---|---|
| BALANCE SHEET | ||||
| ASSETS | ||||
| 1000 | Cash on hand | 10 | ||
| 1010 | Post office current account | 10 | ||
| 1020 | Bank account | 10 | ||
| 1090 | Internal transfers | 10 | ||
| 1099 | Amounts to be clarified | 10 | ||
| 1100 | Due from Clients or Debtors | 10 | ||
| 1176 | Witholding tax | 10 | ||
| 1191 | Securities | 10 | ||
| 1300 | Prepaid expenses | 10 | ||
| 10 | Current assets | 1 | ||
| 1500 | Machinery | 14 | ||
| 1540 | Tools and equipment | 14 | ||
| 14 | Fixed Assets | 1 | ||
| 1 | TOTAL ASSETS | 00 | 1 | |
| LIABILITIES | ||||
| 2000 | Suppliers or Creditors | 20 | ||
| 2100 | Due to banks short-term | 20 | ||
| 2170 | Due to employees and social security institutions | 20 | ||
| 2200 | Vat Due | 20 | ||
| 2201 | VAT according to VAT report | 20 | ||
| 2300 | Transitory liabilities | 20 | ||
| 20 | Short-term third party capital | 2 | ||
| 2400 | Due to banks | 24 | ||
| 2500 | Other long-term debts (non-onorous) | 24 | ||
| 2600 | Provisions | 24 | ||
| 24 | Long-term third party capital | 2 | ||
| 2800 | Share capital | 28 | ||
| 2970 | Profit (Loss) carried forward | 28 | ||
| 297 | Profit/Loss for the period | 28 | 1 | |
| 28 | Equity | 2 | ||
| 2 | TOTAL LIABILITIES | 00 | 1 | |
| PROFIT & LOSS STATEMENT | ||||
| REVENUE | ||||
| 3200 | Membership fees | 3 | ||
| 3400 | Other revenue | 3 | ||
| 3600 | Donations | 3 | ||
| 3710 | Own consumption | 3 | ||
| 3809 | VAT flat tax rate | 3 | ||
| 3 | TOTAL REVENUE | 02 | 1 | |
| EXPENSES | ||||
| 4200 | Purchase goods for resale | 4 | ||
| 5820 | Travel and entertainment expenses effective | 4 | ||
| 5830 | Travel and entertainment expense allowance | 4 | ||
| 6000 | Rent | 4 | ||
| 6040 | Cleaning of facilities | 4 | ||
| 6200 | Car expenses | 4 | ||
| 6280 | Transportation expenses | 4 | ||
| 6300 | Elementary insurance or Damage by natural forces | 4 | ||
| 6400 | Energy and disposal costs | 4 | ||
| 6500 | Office Supplies | 4 | ||
| 6503 | Technical magazines, newspapers, periodicals | 4 | ||
| 6510 | Phone | 4 | ||
| 6513 | Postage | 4 | ||
| 6574 | Small investments immediately expensed | 4 | ||
| 6580 | Licenses and updates | 4 | ||
| 6583 | Consumables | 4 | ||
| 6610 | Publicity and advertizing | 4 | ||
| 6800 | Depreciation and value adjustments of fixed assets | 4 | ||
| 6900 | Financial costs | 4 | ||
| 6950 | Financial revenue | 4 | ||
| 8900 | Income Tax | 4 | ||
| 4 | TOTAL EXPENSES | 02 | 1 | |
| 02 | Profit/Loss for Profit & Loss Statement | 297 | 1 | |
| 00 | Difference should be = 0 (blank cell) | |||
| COST CENTERS | ||||
| ;PRO1 | Project 1 | P | ||
| ;PRO2 | Project 2 | P | ||
| P | Total projects |
| VAT Code | Description | %VAT |
|---|---|---|
| Explanations | ||
| V = Sales (200) | ||
| VS = Discount sales and services (235) | ||
| B = Acquisition tax (380) | ||
| M = Expenses for material and services (400) | ||
| I = Investments and other operating expenses (405) | ||
| K = Corrections (410, 415, 420) | ||
| Z = Not considered (910) | ||
| VAT codes information (do not modify) | ||
| id=vatcodes-che-2018.20211210 | ||
| Last update: 10.12.2021 | ||
| VAT Due | ||
| V0 | Exempt services (220) | |
| V0-E | Export services abroad (221) | |
| V0-T | Transfers in the reporting procedure (225) | |
| V0-N | Non-taxable services (230) | |
| Decrease of income from services, see discounts | ||
| V0-D | Various (280) | |
| V77 | Sales and services 7.7% | 7.70 |
| V80 | Sales and services 8.0% | 8.00 |
| V77-B | Sales and services 7.7% (chosen) | 7.70 |
| V80-B | Sales and services 8.0% (chosen) | 8.00 |
| V25-N | Sales and services 2.5% 2018 | 2.50 |
| V25 | Sales and services 2.5% 2017 | 2.50 |
| V37 | Sales and services 3.7% | 3.70 |
| V38 | Sales and services 3.8% | 3.80 |
| VS77 | Discount Sales and services 7.7% | 7.70 |
| VS80 | Discount Sales and services 8.0% | 8.00 |
| VS25-N | Discount Sales and services 2.5% 2018 | 2.50 |
| VS25 | Discount Sales and services 2.5% 2017 | 2.50 |
| VS37 | Discount Sales and services 3.7% | 3.70 |
| VS38 | Discount Sales and services 3.8% | 3.80 |
| Taxable turnover (299) | ||
| F1 | 1. Flat tax rate 2017 | |
| F2 | 2. Flat tax rate 2017 | |
| FS1 | Discount Sales and services 1. Flat tax rate 2017 | |
| FS2 | Discount Sales and services 2. Flat tax rate 2017 | |
| F3 | 1. Flat tax rate 2018 | |
| F4 | 2. Flat tax rate 2018 | |
| FS3 | Discount Sales and services 1. Flat tax rate 2018 | |
| FS4 | Discount Sales and services 2. Flat tax rate 2018 | |
| Total Flat tax rate (321-331) | ||
| B77 | Acquisition tax 7.7% (With VAT/Sales tax) | 7.70 |
| B80 | Acquisition tax 8% (With VAT/Sales tax) | 8.00 |
| B77-1 | Acquisition tax 7.7% (Without VAT/Sales tax) | 7.70 |
| B80-1 | Acquisition tax 8% (Without VAT/Sales tax) | 8.00 |
| B77-2 | Acquisition tax 7.7% (VAT/Sales tax amount) | 7.70 |
| B80-2 | Acquisition tax 8% (VAT/Sales tax amount) | 8.00 |
| Total Tax on purchases (380-381) | ||
| Total VAT Due (399) | ||
| Recoverable VAT | ||
| M0 | Exempt material- and service expenses | |
| I0 | Exempt investment and operating expenses | |
| M77 | Purchase of material and services 7.7% (With VAT/Sales tax) | 7.70 |
| M80 | Purchase of material and services 8.0% (With VAT/Sales tax) | 8.00 |
| M77-1 | Purchase of material and services 7.7% (Without VAT/Sales tax) | 7.70 |
| M80-1 | Purchase of material and services 8.0% (Without VAT/Sales tax) | 8.00 |
| M77-2 | Purchase of material and services 7.7% (VAT/Sales tax amount) | 7.70 |
| M80-2 | Purchase of material and services 8.0% (VAT/Sales tax amount) | 8.00 |
| M25 | Purchase of material and services 2.5% | 2.50 |
| M37 | Purchase of material and services 3.7% | 3.70 |
| M38 | Purchase of material and services 3.8% | 3.80 |
| Investment and operating expenses | ||
| I77 | Investment and operating expenses 7.7% | 7.70 |
| I77-2 | Investment and operating expenses 7.7% (VAT/Sales tax amount) | 7.70 |
| I80 | Investment and operating expenses 8.0% | 8.00 |
| I25 | Investment and operating expenses 2.5% | 2.50 |
| I37 | Investment and operating expenses 3.7% | 3.70 |
| I38 | Investment and operating expenses 3.8% | 3.80 |
| Corrections and adjustments | ||
| K77-A | Subsequent adjustment of prior tax 7.7% (410) | 7.70 |
| K80-A | Subsequent adjustment of prior tax 8 % (410) | 8.00 |
| K77-B | Corrections of prior tax 7.7% (415) | 7.70 |
| K80-B | Corrections of prior tax 8% (415) | 8.00 |
| K77-C | Reductions of the deduction of prior tax 7.7% (420) | 7.70 |
| K80-C | Reductions of the deduction of prior tax 8% (420) | 8.00 |
| F1050 | Tax computation according to form Nr. 1050 | |
| F1055 | Tax computation according to form Nr. 1055 | |
| Total Recoverable VAT (479) | ||
| Total VAT payable (500) or VAT credit (510) | ||
| Other financial flows | ||
| Z0-A | Subsidies, tourist taxes collected by the tourism offices, contributions to the institutions responsible for the elimination of waste and for the supply of water (let. a - c) | |
| Z0 | Gifts, dividends, compensation for damages etc. | |
| Not considered | ||
| Final total for control |