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

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

    Model for managing the accounting of an SA or SAGL with an annual turnover equal to or greater than CHF 500,000 and VAT on a cash basis. It includes columns and the Exchange Rates table to handle accounts in foreign currencies. For each currency, you can freely set the exchange rate, and every time you record a transaction, the program automatically calculates the base currency equivalent and exchange rate differences. Specific functions are available for automated checks and controls to ensure your accounting is always accurate. If you need to produce reports and financial statements abroad, you can set up accounting in a second currency, allowing you to have balances in both the base currency and a secondary currency. Automated VAT management. Open the template from our WebApp or the program and save the file to your computer.

    Open in Banana WebApp

    Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

    Open template in WebApp

    Template documentation

    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:

    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.

    Template preview

    Accounting 2025

    Basic Currency: CHF

    Double-entry with foreign currencies and VAT/Sales tax

    Table: Accounts
    Group Description Currency Sum In Gr1
        BALANCE SHEET      
               
        ASSETS      
               
      1000 Cash on hand CHF 100  
      1020 Bank account CHF 100  
      1025 Bank account EUR EUR 100  
      1026 Bank account USD USD 100  
      1045 Credit cards / Debit cards CHF 100  
    100   Cash and cash equivalents   10 1
               
      1060 Bonds and stocks CHF 106  
    106   Short-term assets listed in stock exchange   10  
               
      1090 Internal transfers CHF 109  
      1091 Transfer account for salaries CHF 109  
      1099 Amounts to be clarified CHF 109  
    109   Transfer accounts   10  
               
      1100 Receivables from deliveries and services CHF 110  
      1109 Provision for doubtful debts CHF 110  
    110   Receivables from deliveries and services   10  
               
      1140 Advances and loans CHF 114  
      1176 Withholding tax CHF 114  
      1179 Source tax CHF 114  
      1180 Receivables from social insurances and social security institutions CHF 114  
      1190 Various short-term receivables CHF 114  
      1191 Deposits CHF 114  
    114   Other short-term receivables   10  
               
      1200 Goods for resale CHF 120  
      1210 Raw materials CHF 120  
      1230 Auxiliary material CHF 120  
      1231 Consumables CHF 120  
      1260 Finished products CHF 120  
      1270 In-process products CHF 120  
      1280 Non-invoiced services CHF 120  
    120   Inventories   10 1
               
      1300 Prepaid expenses CHF 130  
      1301 Accrued income CHF 130  
    130   Accrued income and prepaid expenses   10 1
               
    10   Current assets   1 1
               
      1400 Bonds and stocks CHF 140  
      1440 Loans CHF 140  
      1460 Loans/Mortgages to person involved CHF 140  
    140   Financial assets   14  
               
      1480 Participations CHF 148  
    148   Participations   14  
               
      1500 Machinery and equipment CHF 150  
      1510 Furniture and installations CHF 150  
      1520 Office machines, information and communication technology CHF 150  
      1530 Vehicles CHF 150  
      1540 Tools and equipment CHF 150  
    150   Movable tangible assets   14  
               
      1600 Commercial buildings CHF 160  
    160   Fixed tangible assets   14  
               
      1700 Patents, know-how, licences, rights and development CHF 170  
      1710 Brands CHF 170  
      1712 Models CHF 170  
      1770 Goodwill CHF 170  
    170   Intangible assets   14  
               
      1850 Unpaid share capital, nominal capital, participation certificate capital CHF 180  
    180   Unpaid share capital   14  
               
    14   Fixed assets   1  
               
    1   Total assets   00  
               
               
        LIABILITIES      
               
      2000 Suppliers or creditors CHF 200  
      2030 Advance payments from third parties CHF 200  
    200   Accounts payable   20 1
               
      2100 Short-term bank debts CHF 210  
      2120 Financial leasing commitments CHF 210  
      2140 Other onerous debts CHF 210  
    210   Short-term interest-bearing debts   20  
               
      2200 VAT due CHF 220  
      2201 VAT settlement account CHF 220  
      2206 Withholding tax CHF 220  
      2208 Direct taxes CHF 220  
      2209 Tax at source CHF 220  
      2210 Other short-term debts CHF 220  
      2260 Debts due to person involved CHF 220  
      2269 Dividends CHF 220  
      2270 Social insurances and social security institutions CHF 220  
    220   Other short-term debts   20  
               
      2300 Accrued expenses CHF 230  
      2301 Revenues received in advance CHF 230  
      2330 Short-term provisions CHF 230  
    230   Accruals and deferred income, short-term provisions   20  
               
    20   Short-term third party capital   2A  
               
      2400 Bank debts CHF 240  
      2420 Financial leasing commitments CHF 240  
      2430 Debenture loans CHF 240  
      2450 Loans CHF 240  
      2451 Mortgages CHF 240  
    240   Long-term interest-bearing debts   24  
               
      2500 Other long-term debts (not onerous) CHF 250  
    250   Other long-term debts   24  
               
      2600 Provisions CHF 260  
    260   Long-term provisions and similar statutory positions   24  
               
    24   Long-term third party capital   2A  
               
    2A   Third party capital   2  
               
      2800 Share capital, nominal capital, participation certificate capital CHF 280  
    280   Share capital   28  
      2900 Premium at foundation or in the event of a capital increase CHF 290  
      2903 Reserves from capital contributions CHF 290  
      2950 Legal retained earnings CHF 290  
      2955 Revaluation reserve CHF 290  
      2960 Optional reserves from profit CHF 290  
    290   Reserves   28  
      2965 Treasury stock, shares, rights of investment (negative) CHF 296  
    296   Treasury stock, shares, rights of investment (negative)   28  
      2970 Profit / Loss carried forward CHF 297  
    2979   Profit / Loss for the year   297  
    297   Profit / Loss from Balance Sheet   28  
               
    28   Equity   2  
               
    2   Total liabilities   00 1
               
               
        PROFIT & LOSS STATEMENT      
               
      3000 Manufactured products revenues CHF 30  
      3200 Revenues from resale of goods CHF 30  
      3400 Revenues from provided services CHF 30  
      3600 Other revenues from deliveries and services CHF 30  
      3710 Own consumption CHF 30  
      3800 Decrease in revenues CHF 30  
      3805 Losses on receivables, changes in value adjustments CHF 30  
      3810 Credit/debit card fees CHF 30  
    30   Net revenues from supplies and services   3  
      3900 Changes in finished products inventories CHF 39  
      3901 Changes in semi-finished products inventories CHF 39  
      3940 Changes in non-invoiced services value CHF 39  
    39   Changes in inventories and value of non-invoiced services   3  
    3   Revenues from supplies and services   E1  
               
      4000 Raw materials CHF 4  
      4200 Costs of goods for resale CHF 4  
      4400 Expenses for purchased services CHF 4  
      4500 Energy consumption for production CHF 4  
      4800 Costs reductions CHF 4  
    4   Costs for material, goods, services and energy   E1  
               
    E1   Gross operating result after deducting costs for materials and goods for resale   E2  
               
      5000 Salaries CHF 5  
      5700 Contribution to old age insurance and unemployment CHF 5  
      5710 Family allowance CHF 5  
      5720 Contribution to pension funds CHF 5  
      5730 Contribution to accident insurance CHF 5  
      5740 Contribution to daily sickness benefits insurance CHF 5  
      5790 Tax at source CHF 5  
      5800 Other personnel expenses CHF 5  
      5810 Training of personnel CHF 5  
      5820 Travel expenses CHF 5  
      5830 Management flat-rate expenses reimbursement CHF 5  
      5900 Benefits from third parties CHF 5  
    5   Personnel expenses   E2  
               
    E2   Gross operating result after deduction of personnel expenses   E3  
               
      6000 Rent CHF 60  
      6040 Cleaning of facilities CHF 60  
    60   Facility expenses   6  
      6100 Maintenance, repairs and replacement of movable tangible assets CHF 61  
      6105 Leasing costs tangible assets CHF 61  
    61   Maintenance, repairs and replacement of movable tangible assets   6  
      6200 Repairs CHF 62  
      6210 Fuel CHF 62  
      6220 Car insurance CHF 62  
      6260 Car leasing and rental CHF 62  
      6270 Private share of vehicle expenses CHF 62  
      6280 Transportation expenses CHF 62  
    62   Vehicle and transportation expenses   6  
      6300 Property insurance, charges, fees, permits CHF 63  
    63   Property insurance, charges, fees, permits   6  
      6402 Electricity CHF 64  
      6410 Heating expenses CHF 64  
      6430 Water CHF 64  
      6460 Garbage CHF 64  
    64   Energy and disposal costs   6  
      6500 Office equipment CHF 65  
      6503 Specialist publications, newspapers, periodicals CHF 65  
      6510 Telephone CHF 65  
      6512 Internet CHF 65  
      6513 Postal charges CHF 65  
      6570 IT charges including leasing CHF 65  
      6580 Licenses and updates expenses CHF 65  
      6583 Consumables CHF 65  
    65   Administrative and IT expenses   6  
      6600 Advertisements CHF 66  
      6642 Gifts to customers CHF 66  
    66   Advertising expenses   6  
      6700 Various operating expenses CHF 67  
    67   Various operating expenses   6  
    6   Other operating expenses   E3  
               
    E3   Operating result before depreciation and value adjustments, financial results and taxes (EBITDA)   E4  
               
      6800 Depreciation and value adjustments of fixed assets CHF 68  
    68   Depreciation and value adjustments of fixed assets   E4  
               
    E4   Operating result before financial results and taxes (EBIT)   E5  
               
      6900 Bank interest fees CHF 69  
      6940 Bank charges CHF 69  
      6949 Currency losses CHF 69  
      6950 Financial revenues CHF 69  
      6999 Currency gains CHF 69  
    69   Financial expenses and revenues   E5  
               
    E5   Operating result before taxes (EBT)   E6  
               
      7000 Ancillary revenues CHF 7  
      7010 Ancillary expenses CHF 7  
      7500 Operational real estate revenues CHF 7  
      7510 Operational real estate expenses CHF 7  
    7   Ancillary operating result   E6  
               
      8000 Non-operating costs CHF 8  
      8100 Non-operating revenues CHF 8  
      8500 Extraordinary, non-recurring or unrelated to the period expenses CHF 8  
      8510 Extraordinary, non-recurring or unrelated to the period revenues CHF 8  
    8   Non-operating, extraordinary, non-recurring or unrelated to the period result   E6  
               
    E6   Profit or loss before taxes   E7  
               
      8900 Direct taxes CHF 89  
    89   Direct taxes   E7  
               
    E7   Annual profit or loss   2979 1
               
    00   Difference should be = 0 (blank cell)      
               
               
        CLIENTS AND SUPPLIERS LEDGER      
               
        Clients ledger      
      ;110001 Bianchi Ltd. CHF CLI  
      ;110002 Rossi Francesco CHF CLI  
      ;110003 John Smith CHF CLI  
      ;110004 Rossier Anne CHF CLI  
      ;110005 Müller Ltd. CHF CLI  
    CLI   Total clients      
               
        Suppliers ledger      
      ;200001 Alberti Sergio CHF SUP  
      ;200002 Fumagalli Lorenzo CHF SUP  
      ;200003 Color Ltd. CHF SUP  
      ;200004 Martini LLC. CHF SUP  
    SUP   Total suppliers      
               
               
        COST CENTERS      
               
      .PAC Packaging A CHF INV  
      .RM Raw materials A CHF INV  
      .AM Auxiliairy materials A CHF INV  
    INV   Total inventories      
               
      ,MAN1 Maintenance 1 CHF MAN  
      ,MAN2 Maintenance 2 CHF MAN  
      ,MAN3 Maintenance 3 CHF MAN  
    MAN   Total maintenance expenses      
               
      ;AD1 Advertising type 1 CHF ADV  
      ;AD2 Advertising type 2 CHF ADV  
    ADV   Total advertising expenses      
               
               
    Table: VAT codes
    VAT Code Description %VAT
      Explanations  
      V = Sales (200)  
      VS = Discount sales and services (235)  
      B = Acquisition tax (38x)  
      M = Expenses for material and services (400)  
      I = Investments and other operating expenses (405)  
      K = Corrections (410, 415, 420)  
      Z = Not considered (910)  
         
      VAT codes information (do not modify)  
      id=vatcodes-che-2025.20250312  
      Last update: 12.03.2025  
         
      VAT Due  
    V0 Exempt services (220)  
    V0-E Export services abroad (221)  
    V0-T Transfers in the reporting procedure (225)  
    V0-N Non-taxable services (230)  
      Decrease of income from services, see discounts  
    V0-D Various (280)  
    V77 Sales and services 7.7% 7.70
    V81 Sales and services 8.1% 8.10
    V77-B Sales and services 7.7% (chosen) 7.70
    V81-B Sales and services 8.1% (chosen) 8.10
    V25-N Sales and services 2.5% 2.50
    V26 Sales and services 2.6% 2.60
    V37 Sales and services 3.7% 3.70
    V38 Sales and services 3.8% 3.80
    VS77 Discount Sales and services 7.7% 7.70
    VS81 Discount Sales and services 8.1% 8.10
    VS25-N Discount Sales and services 2.5% 2.50
    VS26 Discount Sales and services 2.6% 2.60
    VS37 Discount Sales and services 3.7% 3.70
    VS38 Discount Sales and services 3.8% 3.80
         
      Taxable turnover (299)  
         
    F1 1. Flat tax rate  
    F2 2. Flat tax rate  
    F3 3. Flat tax rate  
    F4 4. Flat tax rate  
    F5 5. Flat tax rate  
    F6 6. Flat tax rate  
    F7 7. Flat tax rate  
    F8 8. Flat tax rate  
    F9 9. Flat tax rate  
    FS1 Discount Sales and services 1. Flat tax rate  
    FS2 Discount Sales and services 2. Flat tax rate  
    FS3 Discount Sales and services 3. Flat tax rate  
    FS4 Discount Sales and services 4. Flat tax rate  
    FS5 Discount Sales and services 5. Flat tax rate  
    FS6 Discount Sales and services 6. Flat tax rate  
    FS7 Discount Sales and services 7. Flat tax rate  
    FS8 Discount Sales and services 8. Flat tax rate  
    FS9 Discount Sales and services 9. Flat tax rate  
      Total Flat tax rate (322-335)  
         
    B77 Acquisition tax 7.7% (With VAT/Sales tax) 7.70
    B77-1 Acquisition tax 7.7% (Without VAT/Sales tax) 7.70
    B77-2 Acquisition tax 7.7% (VAT/Sales tax amount) 7.70
    B81 Acquisition tax 8.1% (With VAT/Sales tax) 8.10
    B81-1 Acquisition tax 8.1% (Without VAT/Sales tax) 8.10
    B81-2 Acquisition tax 8.1% (VAT/Sales tax amount) 8.10
      Total Tax on purchases (382-383)  
      Total VAT Due (399)  
         
      Recoverable VAT  
    M0 Exempt material- and service expenses  
    I0 Exempt investment and operating expenses  
    M77 Purchase of material and services 7.7% (With VAT/Sales tax) 7.70
    M77-1 Purchase of material and services 7.7% (Without VAT/Sales tax) 7.70
    M77-2 Purchase of material and services 7.7% (VAT/Sales tax amount) 7.70
    M81 Purchase of material and services 8.1% (With VAT/Sales tax) 8.10
    M81-1 Purchase of material and services 8.1% (Without VAT/Sales tax) 8.10
    M81-2 Purchase of material and services 8.1% (VAT/Sales tax amount) 8.10
    M25 Purchase of material and services 2.5% 2.50
    M26 Purchase of material and services 2.6% 2.60
    M37 Purchase of material and services 3.7% 3.70
    M38 Purchase of material and services 3.8% 3.80
         
      Investment and operating expenses  
    I77 Investment and operating expenses 7.7% 7.70
    I77-1 Investment and operating expenses 7.7% (Without VAT/Sales tax) 7.70
    I77-2 Investment and operating expenses 7.7% (VAT/Sales tax amount) 7.70
    I81 Investment and operating expenses 8.1% 8.10
    I81-1 Investment and operating expenses 8.1% (Without VAT/Sales tax) 8.10
    I81-2 Investment and operating expenses 8.1% (VAT/Sales tax amount) 8.10
    I25 Investment and operating expenses 2.5% 2.50
    I26 Investment and operating expenses 2.6% 2.60
    I37 Investment and operating expenses 3.7% 3.70
    I38 Investment and operating expenses 3.8% 3.80
         
      Corrections and adjustments  
    K77-A Subsequent adjustment of prior tax 7.7% (410) 7.70
    K81-A Subsequent adjustment of prior tax 8.1 % (410) 8.10
    K77-B Corrections of prior tax 7.7% (415) 7.70
    K81-B Corrections of prior tax 8.1% (415) 8.10
    K77-C Reductions of the deduction of prior tax 7.7% (420) 7.70
    K81-C Reductions of the deduction of prior tax 8.1% (420) 8.10
    F1050 Tax computation according to form Nr. 1050  
    F1055 Tax computation according to form Nr. 1055  
         
      Total Recoverable VAT (479)  
      Total VAT payable (500) or VAT credit (510)  
         
      Other financial flows  
    Z0-A Subsidies, tourist taxes collected by the tourism offices, contributions to the institutions responsible for the elimination of waste and for the supply of water (let. a - c)  
    Z0 Gifts, dividends, compensation for damages etc.  
      Not considered  
      Final total for control  
         
    Table: Exchange rates
    Ref.Currency Currency Text
    CHF EUR Euro
    CHF USD U.S. Dollar
         
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