In this article
Company | Income & Expense Accounting | VAT
Switzerland
Income & Expense Accounting with vat/sales tax
Business
This template is designed to allow quick and easy recording of all your company's income and expenses, even without specific accounting knowledge. Thanks to an intuitive interface, data entry is simple and accessible to everyone, facilitating clear and comprehensive financial management. With just a few clicks, you can print balance sheets and income and expense reports. You can also manage cash flow forecasting and track your business performance. Open the template from our WebApp or the program and save the file to your computer.
In Banana WebApp openen
Open Banana Accounting Plus op uw browser zonder enige installatie. Pas het sjabloon aan, voer de transacties in en sla het bestand op uw computer op.
Open template in WebAppModel documentatie
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:
Modelvoorbeeld
Company XX
Accounting 2024
Basic Currency: CHF
Income & Expense accounting with VAT/Sales tax
| Group | Account | Description | Sum In |
|---|---|---|---|
| ESTATE | |||
| 1000 | Cash on hand | 1 | |
| 1010 | Post office current account | 1 | |
| 1020 | Bank account | 1 | |
| 1100 | Credits | 1 | |
| 1176 | Withholding tax | 1 | |
| 1510 | Office furniture and equipment | 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 | Income from sales | 3 | |
| 3090 | Discounts | 3 | |
| 3400 | Earnings from services rendered | 3 | |
| 3680 | Other income | 3 | |
| 3809 | VAT flat tax rate | 3 | |
| 3 | TOTAL INCOME | 00 | |
| EXPENSES | |||
| 4000 | Purchase goods for resale | 4 | |
| 4090 | Discounts | 4 | |
| 5000 | Salaries | 4 | |
| 5700 | Contribution to old age insurance and unemployment | 4 | |
| 5820 | Travel and entertainment expenses effective | 4 | |
| 6000 | Rental | 4 | |
| 6100 | Cost of maintenance | 4 | |
| 6210 | Gas and oil expense | 4 | |
| 6264 | Vehicle rentals | 4 | |
| 6300 | Insurances | 4 | |
| 6402 | Electricity | 4 | |
| 6410 | Heating expenses | 4 | |
| 6430 | Water | 4 | |
| 6460 | Garbage | 4 | |
| 6500 | Office supplies | 4 | |
| 6510 | Telephone | 4 | |
| 6513 | Shipping expenses | 4 | |
| 6640 | Travel expenses | 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 | ||