En este artículo
Accounting for a Shop
Switzerland
Income & Expense Accounting with vat/sales tax
Business
Ideal for managing your income and expenses with VAT tax rate method. The structure of the chart of accounts corresponds to the Swiss SME chart of accounts. With example bookings.
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Company XX
Accounting 2024
Basic Currency: CHF
Income & Expense accounting with VAT/Sales tax
| Group | Account | Description | Sum In |
|---|---|---|---|
| ESTATE | |||
| 1000 | Cash | 1 | |
| 1010 | Post office current account | 1 | |
| 1020 | Bank current account | 1 | |
| 1100 | Credits | 1 | |
| 1176 | Withholding tax | 1 | |
| 1520 | Office machinery, information and communication technology | 1 | |
| 2000 | Current liabilities short term | 1 | |
| 2200 | VAT Due | 1 | |
| 2201 | VAT according to VAT report | 1 | |
| 2400 | Liabilities long term | 1 | |
| 1 | NET ESTATE | ||
| Group | Category | Description | Sum In |
|---|---|---|---|
| OPERATING RESULT | |||
| INCOME | |||
| 3000 | Sales merchandise category A | 3 | |
| 3001 | Sales merchandise category B | 3 | |
| 3002 | Various sales | 3 | |
| 3090 | Discounts on purchases | 3 | |
| 3680 | Various revenue | 3 | |
| 3809 | VAT flat tax rate | 3 | |
| 7000 | Revenue from investments | 3 | |
| 3 | TOTAL INCOME | 00 | |
| EXPENSES | |||
| 4000 | Purchase merchandise category A | 4 | |
| 4001 | Purchase merchandise category B | 4 | |
| 4003 | Purchase raw materials | 4 | |
| 4005 | Purchase packaging | 4 | |
| 4090 | Discounts on purchases | 4 | |
| 5000 | Salaries | 4 | |
| 5700 | Contributions to old age insurance and unemployment | 4 | |
| 5720 | Contributions to pension funds | 4 | |
| 5730 | Contributions to accident insurance | 4 | |
| 5790 | Source tax | 4 | |
| 5820 | Travel and entertainment expenses | 4 | |
| 5850 | Various expenses | 4 | |
| 5900 | Third-party payments | 4 | |
| 5901 | Subcontracting | 4 | |
| 6000 | Rental | 4 | |
| 6100 | Maintenance & upkeep | 4 | |
| 6220 | Insurance premiums | 4 | |
| 6402 | Electricity | 4 | |
| 6410 | Heating expenses | 4 | |
| 6430 | Water | 4 | |
| 6460 | Garbage | 4 | |
| 6500 | Office supplies | 4 | |
| 6510 | Telephone | 4 | |
| 6600 | Advertising | 4 | |
| 6800 | Depreciation and value adjustments of fixed assets | 4 | |
| 6900 | Financial costs | 4 | |
| 8900 | Taxes | 4 | |
| 4 | TOTAL EXPENSES | 00 | |
| 00 | OPERATING RESULT | ||
| VAT Code | Description | %VAT |
|---|---|---|
| Explanations | ||
| V = Sales (200) | ||
| VS = Discount sales and services (235) | ||
| B = Acquisition tax (38x) | ||
| M = Expenses for material and services (400) | ||
| I = Investments and other operating expenses (405) | ||
| K = Corrections (410, 415, 420) | ||
| Z = Not considered (910) | ||
| VAT codes information (do not modify) | ||
| id=vatcodes-che-2024.20230614 | ||
| Last update: 14.06.2023 | ||
| VAT Due | ||
| V0 | Exempt services (220) | |
| V0-E | Export services abroad (221) | |
| V0-T | Transfers in the reporting procedure (225) | |
| V0-N | Non-taxable services (230) | |
| Decrease of income from services, see discounts | ||
| V0-D | Various (280) | |
| V77 | Sales and services 7.7% | 7.70 |
| V81 | Sales and services 8.1% | 8.10 |
| V77-B | Sales and services 7.7% (chosen) | 7.70 |
| V81-B | Sales and services 8.1% (chosen) | 8.10 |
| V25-N | Sales and services 2.5% | 2.50 |
| V26 | Sales and services 2.6% | 2.60 |
| V37 | Sales and services 3.7% | 3.70 |
| V38 | Sales and services 3.8% | 3.80 |
| VS77 | Discount Sales and services 7.7% | 7.70 |
| VS81 | Discount Sales and services 8.1% | 8.10 |
| VS25-N | Discount Sales and services 2.5% | 2.50 |
| VS26 | Discount Sales and services 2.6% | 2.60 |
| VS37 | Discount Sales and services 3.7% | 3.70 |
| VS38 | Discount Sales and services 3.8% | 3.80 |
| Taxable turnover (299) | ||
| F1 | 1. Flat tax rate 2024 | |
| F2 | 2. Flat tax rate 2024 | |
| FS1 | Discount Sales and services 1. Flat tax rate 2024 | |
| FS2 | Discount Sales and services 2. Flat tax rate 2024 | |
| F3 | 1. Flat tax rate 2018 | |
| F4 | 2. Flat tax rate 2018 | |
| FS3 | Discount Sales and services 1. Flat tax rate 2018 | |
| FS4 | Discount Sales and services 2. Flat tax rate 2018 | |
| Total Flat tax rate (322-333) | ||
| B77 | Acquisition tax 7.7% (With VAT/Sales tax) | 7.70 |
| B77-1 | Acquisition tax 7.7% (Without VAT/Sales tax) | 7.70 |
| B77-2 | Acquisition tax 7.7% (VAT/Sales tax amount) | 7.70 |
| B81 | Acquisition tax 8.1% (With VAT/Sales tax) | 8.10 |
| B81-1 | Acquisition tax 8.1% (Without VAT/Sales tax) | 8.10 |
| B81-2 | Acquisition tax 8.1% (VAT/Sales tax amount) | 8.10 |
| Total Tax on purchases (382-383) | ||
| Total VAT Due (399) | ||
| Recoverable VAT | ||
| M0 | Exempt material- and service expenses | |
| I0 | Exempt investment and operating expenses | |
| M77 | Purchase of material and services 7.7% (With VAT/Sales tax) | 7.70 |
| M77-1 | Purchase of material and services 7.7% (Without VAT/Sales tax) | 7.70 |
| M77-2 | Purchase of material and services 7.7% (VAT/Sales tax amount) | 7.70 |
| M81 | Purchase of material and services 8.1% (With VAT/Sales tax) | 8.10 |
| M81-1 | Purchase of material and services 8.1% (Without VAT/Sales tax) | 8.10 |
| M81-2 | Purchase of material and services 8.1% (VAT/Sales tax amount) | 8.10 |
| M25 | Purchase of material and services 2.5% | 2.50 |
| M26 | Purchase of material and services 2.6% | 2.60 |
| M37 | Purchase of material and services 3.7% | 3.70 |
| M38 | Purchase of material and services 3.8% | 3.80 |
| Investment and operating expenses | ||
| I77 | Investment and operating expenses 7.7% | 7.70 |
| I77-1 | Investment and operating expenses 7.7% (Without VAT/Sales tax) | 7.70 |
| I77-2 | Investment and operating expenses 7.7% (VAT/Sales tax amount) | 7.70 |
| I81 | Investment and operating expenses 8.1% | 8.10 |
| I81-1 | Investment and operating expenses 8.1% (Without VAT/Sales tax) | 8.10 |
| I81-2 | Investment and operating expenses 8.1% (VAT/Sales tax amount) | 8.10 |
| I25 | Investment and operating expenses 2.5% | 2.50 |
| I26 | Investment and operating expenses 2.6% | 2.60 |
| I37 | Investment and operating expenses 3.7% | 3.70 |
| I38 | Investment and operating expenses 3.8% | 3.80 |
| Corrections and adjustments | ||
| K77-A | Subsequent adjustment of prior tax 7.7% (410) | 7.70 |
| K81-A | Subsequent adjustment of prior tax 8.1 % (410) | 8.10 |
| K77-B | Corrections of prior tax 7.7% (415) | 7.70 |
| K81-B | Corrections of prior tax 8.1% (415) | 8.10 |
| K77-C | Reductions of the deduction of prior tax 7.7% (420) | 7.70 |
| K81-C | Reductions of the deduction of prior tax 8.1% (420) | 8.10 |
| F1050 | Tax computation according to form Nr. 1050 | |
| F1055 | Tax computation according to form Nr. 1055 | |
| Total Recoverable VAT (479) | ||
| Total VAT payable (500) or VAT credit (510) | ||
| Other financial flows | ||
| Z0-A | Subsidies, tourist taxes collected by the tourism offices, contributions to the institutions responsible for the elimination of waste and for the supply of water (let. a - c) | |
| Z0 | Gifts, dividends, compensation for damages etc. | |
| Not considered | ||
| Final total for control | ||