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    Freelance | Income & Expense Accounting | VAT

    Switzerland
    Income & Expense Accounting with vat/sales tax
    Business

    Discover the "Income and Expenses for Freelancers with VAT" template in Banana Accounting, designed to simplify accounting management for self-employed professionals.This tool allows you to easily record income, expenses, and calculate VAT, providing a clear overview of your financial situation. Thanks to this template, freelancers and self-employed professionals can meet their tax obligations in an intuitive and accurate way, optimizing the time spent on accounting while maintaining precise control over their business. Generate balance sheets, income and expense reports (both annual and periodic), account statements, and journals. Open the template from our WebApp or directly from the program and save the file on your computer.

    Abrir en Banana WebApp

    Abra Banana Contabilidad Plus en su navegador sin necesidad de instalación. Personaliza la plantilla, introduce las transacciones y guarda el archivo en tu ordenador.

    Abrir plantilla en WebApp

    Documentación de la plantilla

    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:

     

    Template preview

    Professional Studio XX

    Accounting 2024

    Basic Currency: CHF

    Income & Expense accounting with VAT/Sales tax

    Table: Accounts
    Group 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
      1510 Office furniture 1
      1520 Office machines 1
      2000 Current liabilities short term 1
      2200 VAT Due 1
      2201 VAT according to VAT report 1
      2400 Due to banks long-term 1
           
    1   NET ESTATE  
    Table: Categories
    Group Category Description Sum In
        OPERATING RESULT  
           
        INCOME  
      3400 Services/Honoraria 3
      3407 Commissions 3
      3680 Various income 3
      3809 VAT flat tax rate 3
    3   TOTAL INCOME 00
           
        EXPENSES  
      4090 Discounts 4
      5000 Salaries employees 4
      5700 Contribution to old age insurance and unemployment 4
      5800 Other personnel expenses 4
      6000 Rental 4
      6100 Cleaning and Upkeep 4
      6210 Fuel 4
      6280 Shipping charges 4
      6300 Insurances 4
      6402 Electricity 4
      6410 Heating expenses 4
      6430 Water 4
      6460 Garbage 4
      6500 Office supplies 4
      6510 Telephone 4
      6640 Transportation 4
      6800 Depreciation and value adjustments of fixed assets 4
      6900 Financial costs 4
      8900 Direct taxes 4
    4   TOTAL EXPENSES 00
           
    00   TOTAL OPERATING RESULT  
           
           
    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-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  
         

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