In this article
Non-profit organisations with VAT | Multi-currency double-entry accounting
Template for managing the accounting of a non-profit organisation with a VAT number and accounts in foreign currencies. Everything is set up to get started easily and immediately. Supports both fixed and variable exchange rates. You can produce the balance sheet in a second currency, with exchange rate differences recorded automatically, and starting balances automatically carried over to the new year to ensure a discrepancy-free opening balance. VAT management is automated for calculations and for electronically submitting VAT data to the FTA (Advanced plan). Member and project management is handled using cost centers. Setting up the member list, combined with the invoicing feature, allows you to automatically generate subscription invoices for members. You can also print letters and donation certificates using the mail merge function. Open the template from our WebApp or directly from 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
Chart of accounts with a very simple structure of groups and subgroups. Swiss VAT codes are already set up to automatically generate a sample VAT report and the XML file for electronic VAT data submission to the FTA’s online platform (Advanced plan only).
All the settings and features you need for:
- Creating and printing invoices with Swiss QR code
- Importing data from bank statements
- Setting up Rules to save and automate the completion of transactions imported from bank statements.
- Managing VAT according to the new VAT rates
- Managing cost centers, customizable to suit your needs to get detailed insights into specific accounts.
- Creating budgets and financial forecasts
- Printing all the reports you need: Balance Sheets, Journal, Account Cards, VAT Reports, Open Invoices and much more.
For managing VAT with the new rates, you can find detailed information on the VAT Management page.
Some features require a subscription to the Banana Accounting Plus Advanced plan, such as generating the sample or XML VAT Report, using new features like Rules, Filter and Temporary Row Sorting. See all Advanced plan features.
Create your file
- Open the template with the Banana Accounting Plus WebApp
- From the menu File > File Properties set the period, your company name, and base currency in any currency you want.
- From the menu File > Save As, save the file. It’s useful to include your company name and year in the file name. For example: "Rossi-SA-20xx.ac2".
- In the Exchange Rates table, set up foreign currencies always in reference to the base currency. Opening exchange rates are set only the first time Banana Accounting is used. At the new year transition, these are automatically carried forward using the closing exchange rates as of 31.12.
WARNING: If you close the browser without saving, you will lose any entered data. Always save the file to your computer.
To reopen the saved file, click on File > Open.
In our Documentation you’ll find all the information and insights you need to manage your accounting effectively:
Modelvoorbeeld
Non Profit Organization XX
Accounting 2024
Basic Currency: CHF
Double-entry with foreign currencies and VAT/Sales tax
Group | Account | Description | Currency | Sum In | Gr1 |
---|---|---|---|---|---|
BALANCE SHEET | |||||
ASSETS | |||||
1000 | Cash on hand | CHF | 10 | ||
1010 | Post office current account | CHF | 10 | ||
1020 | Bank account | CHF | 10 | ||
1024 | Bank account Euro | EUR | 10 | ||
1025 | Bank account USD | USD | 10 | ||
1090 | Internal transfers | CHF | 10 | ||
1099 | Amounts to be clarified | CHF | 10 | ||
1100 | Due from Clients or Debtors | CHF | 10 | ||
1176 | Witholding tax | CHF | 10 | ||
1191 | Securities | CHF | 10 | ||
1300 | Prepaid expenses | CHF | 10 | ||
10 | Current assets | 1 | |||
1513 | Office furniture and fixtures | CHF | 14 | ||
1540 | Equipment | CHF | 14 | ||
14 | Fixed Assets | 1 | 1 | ||
1 | TOTAL ASSETS | 00 | |||
LIABILITIES | |||||
2000 | Suppliers or Creditors | CHF | 20 | ||
2100 | Due to banks short-term | CHF | 20 | ||
2200 | VAT Due | CHF | 20 | ||
2201 | VAT according to VAT report | CHF | 20 | ||
2270 | Due to employees and social security institutions | CHF | 20 | ||
2300 | Transitory liabilities | CHF | 20 | ||
20 | Short-term third party capital | 2 | |||
2400 | Due to banks | CHF | 24 | ||
2500 | Other long-term debts (non-onorous) | CHF | 24 | ||
2600 | Provisions | CHF | 24 | ||
24 | Long-term third party capital | 2 | |||
2800 | Share capital | CHF | 28 | ||
2970 | Profit (Loss) carried forward | CHF | 28 | ||
297 | Profit/Loss for the period | 28 | |||
28 | Equity | 2 | |||
1 | |||||
2 | TOTAL LIABILITIES | 00 | |||
1 | |||||
PROFIT & LOSS STATEMENT | |||||
REVENUE | |||||
3200 | Membership fees | CHF | 3 | ||
3400 | Other revenue | CHF | 3 | ||
3600 | Donations | CHF | 3 | ||
3710 | Own consumption | CHF | 3 | ||
3809 | VAT flat tax rate | CHF | 3 | ||
3 | TOTAL REVENUE | 02 | |||
1 | |||||
EXPENSES | |||||
4200 | Purchase goods for resale | CHF | 4 | ||
5820 | Travel and entertainment expenses effective | CHF | 4 | ||
6000 | Rent | CHF | 4 | ||
6040 | Cleaning of facilities | CHF | 4 | ||
6200 | Repairs | CHF | 4 | ||
6210 | Fuel | CHF | 4 | ||
6220 | Car insurance | CHF | 4 | ||
6260 | Car leasing and rental | CHF | 4 | ||
6282 | Transportation expenses | CHF | 4 | ||
6300 | Elementary insurance or Damage by natural forces | CHF | 4 | ||
6400 | Energy and disposal costs | CHF | 4 | ||
6500 | Office Supplies | CHF | 4 | ||
6503 | Technical magazines, newspapers, periodicals | CHF | 4 | ||
6510 | Phone / Internet | CHF | 4 | ||
6513 | Postage | CHF | 4 | ||
6574 | Small investments | CHF | 4 | ||
6580 | Licenses and updates | CHF | 4 | ||
6583 | Comsumables | CHF | 4 | ||
6600 | Publicity and advertizing | CHF | 4 | 1 | |
6800 | Depreciation and value adjustments of fixed assets | CHF | 4 | ||
6900 | Financial costs | CHF | 4 | 1 | |
6949 | Exchange rate loss | CHF | 4 | ||
6950 | Financial revenue | CHF | 4 | ||
6999 | Exchange rate profit | CHF | 4 | ||
8900 | Income Tax | CHF | 4 | ||
4 | TOTAL EXPENSES | 02 | |||
02 | Profit/Loss for Profit & Loss Statement | 297 | |||
00 | Difference should be = 0 (blank cell) | ||||
COST CENTERS | |||||
;PRO1 | Project 1 | CHF | P | ||
;PRO2 | Project 2 | CHF | P | ||
P | Total projects |
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 | ||
Ref.Currency | Currency | Text |
---|---|---|
CHF | EUR | Euro |
CHF | USD | USD |