XBRL Report Switzerland (eBilanz) [TEST]

This document is Work in Progress

Introduction

This page explains how to process operating accounting data through account mapping and in the final stage, how to generate the XML file for XBRL CH for the purpose of submitting tax data.

Finally a dedicated chapter describes the operations available to:

• Generate a print preview of the XBRL CH reports.
• Generate a print preview with verification of each entry in the XBRL CH file reports.
• Generate the final XML file to be submitted to the tax authorities.

This document covers the following topics:

• XBRL CH report and XBRL Mapping Reference.
• Prerequisites.
• Extension status.
• Installing and using extension.
• Supported legal forms.
• Current workflow for creating the XBRL CH file.
• Phase A - How to map the chart of accounts to the XBRL CH chart of accounts.
• Phase B - How to create the instance of XBRL CH file.
• Phase C - Reviewing and Generating XBRL CH file.

XBRL CH report and XBRL Mapping Reference

Two elements are important for understanding the process:

• XBRL CH report.
• XBRL Mapping Reference.

XBRL CH report

The XBRL CH taxonomy defines the concepts, relationships, rules, and information structures used for Swiss financial and tax reporting. For further information, see: 

• XBRL CH report

XBRL Mapping Reference

The extension uses the Swiss SME chart of accounts as the reference structure for this process. For the mapping rules, account ranges, XBRL tags, and sign handling, see:

• XBRL Mapping Reference

Prerequisites

• Download and install Banana Accounting+ Dev Channel (Version 10.2.10 or later).
• Have the Advanced Plan of Banana Accounting Plus.

Extension status

• This extension is currently in test.
• This is not intended for production use and means some details may change without notice.
• Taxonomy supported: last version of 31.05.2025.
• Version of Extension 1.0.
• Type of accounting supported:
  • Double  entry without VAT and without foreign currencies.
  • Double  entry with VAT.
  • Double  entry with foreign currencies.
  • Double  entry with VAT and foreign currencies.

Installing and using the extension

• Install the [DEV] Schweizer eBilanz (XBRL) extension. 
• Visit the Extensions Management documentation to learn how to install the extension.
• Once installed, the extension will be visible in the Extensions menu where it can be run.

Supported legal forms

The legal forms currently supported by this extension are: 

• Company limited by shares.
• The Limited Liability Company.
• Associations.
• Foundations.

Workflow for creating the XBRL CH file

The main purpose of the extension is to import operating accounting data from the accounting document:

• According to the supported accounting types.
  • Double  entry without VAT and without foreign currencies.
  • Double  entry with VAT.
  • Double  entry with foreign currencies.
  • Double  entry with VAT and foreign currencies.
• And map it to the XBRL CH chart of accounts, so that the XBRL CH file instance can be generated for the tax authorities.

The tax information retrived from the year-end accounting document must be:

• Consistent with the tax return.
• With the legal form supported by the extension.

The accounting document must also refer to the correct fiscal period:

• Since a dedicated taxonomy is published each year for relevant fiscal year (for example, one taxonomy for 2025 tax returns, another for 2026 and so on).

A few practical notes:

• If notes are required for the tax return, make sure to first create Documents table, to which any documents can be linked as described in the chapter Notes to Statement of Financial Statement.
• For the allocation of profit, make sure the necessary accounting entries have already been made before running the extension, so that the values entered in the profit allocation module are consistent with what has already been recorded in the accounts.

The firs phase consists:

• Building a complete mapping between the operating accounts in the accounting document on which the extension is run.
• The accounts required by the XBRL CH standard.

Once the mapping has been completed, reviewed, and verified, you can proceed to enter the remaining required data, including:

• The relevant tax period and its corresponding taxonomy.
• The desired output type (final file, print preview of the reports, or print preview with report verification).
• The links between the information contained in the notes and corresponding XBRL CH entries.
• The tax-relevant company registration data.
• The allocation of profit, specifying for each item (e.g. Dividends, legal reservers) either the absolute amount or the percentage to be allocated based on the profit generated during the fiscal year.

The XBRL CH account references are those used in the Swiss SME chart of accounts.

Phase A - Account mapping

To perform the account mapping, follow these steps:

1. Open the accounting document with the year-end closed accounts.
   1. Making sure the company's registration details have been entered and that the accounting period matches the one currently supported by the XBRL CH file (currently, 2025 accounting data).

2. Go to the "Extensions" menu, select "[DEV] Swiss Electronic Balance Sheet XBRL", the click "[DEV] 1. Account Mapping...".

• This process processes the operating accounts in the open document, identifying those linked to the SME chart of accounts, so they can be matched to the chart of accounts required by the XBRL CH standard.

3. The "Swiss eBalance Mapping" dialog opens, showing a table with the operating chart of accounts and the proposed matches to the XBRL chart of accounts.

• In this dialog you need to verify that the mapping between the operating accounts and the XBRL CH accounts is correct.
• You can see 6 columns that are:
  • Account: is your number of operating account.
  • Description: A text to indicate the name of the account.
  • SME Ref.: If your account is not mapped, you can select this line and select your SME reference to be able to associate it with an SME account that references the XBRL CH accounts. If you want to change the association that has been made with your operating account and the XBRL one, you can also change it if it is mapped to the SME one.
  • XBRL Debit: This value is defined by taxonomy of XBRL CH. This XBRL element to map the account/group to when its balance is Debit.
  • XBRL Credit: This value is defined by taxonomy of XBRL CH. This XBRL element to map the account/group to when its balance is in Credit.
  • XBRL Status: indicates whether the operating account of the row has been mapped with that of the XBRL. In this case the value can assume two states: mapped or unmapped.
• Operating accounts that the extension cannot automatically match to an XBRL account will show the status "unmapped".

4. Make any necessary corrections to the unmapped accounts. 

• Any accounts that remain unmapped will be flagged as an error in the XBRL CH file.

Phase B - Creating instance XBRL CH file

Once the mapping between the operating accounts and the XBRL accounts ha been validated, you can proceed to create the file. To do so:

1. Open the menu for the document on which the mapping was performed.
2. Select "[DEV] Swiss Electronic Balance Sheet XBRL" → "2. [DEV] Create Electronic Balance Sheet.".
3. The Swiss eBalance Report dialog opens four sections.
   1. General.
   2. Company information.
   3. Allocation of profits.
   4. Notes.

General

This section shows:

• The taxonomy version used to export the accounting data in XBRL format.
• The accounting reference period which is must match the fiscal year of the document.

It also asks which output type to generate. Two options are avaible:

• Print preview.
• XML file.

If "Print preview" is selected, you can also include:

• Verification reports by checking the "Include verification reports" option. 
• These let you review any accounting errors or unmatched XBRL account associations.

If XML file is selected instead, the system asks you to choose a save location and saves the file: 

• This will be the final file to be sent. 
• By default, the file isn't automatically displayed after saving; selecting the "Automatically open XML file" option will open the file as soon as the saving process is complete.

Company information

Company data is partly retrived automatically from the accounting document's information - specifically, the data entered via the main menu:

• File→File Properties (basic data)→Accounting and Address. 

In particular, the following data is retrieved:

• Company name.
• Address.
• City/Town.
• Postal code.
• Country.
• Currency.

UID

• The UID number must be entered manually by the user. 
• The UID number is a unique identifier assigned to every active company, in the standard format CHE-XXX.XXX.XXX.
• This consisting of nine digits preceded by the country prefix.
• For further details, please refer to the official page of Swiss Confederation - Federal Statistical Office: Enterprise Identification Number UID.
• To verify your UID number, you can consult official page of Swiss Confederation - Federal Statistical Office: UID register.

Legal forms

• A field for the company's legal form is also included, to be selected manually from a drop-down menu. 
• Unlike the other company data, this field is not retrieved automatically from the accounting document.
• It must select the legal form matching their company from those currently supported by the XBRL CH standard (Company limited by shares, The Limited Liability Company, Associations,Foundations).

Allocation of profits

This section allows you to set the allocation of profit across:

1. Legal reserves.
2. Optional reserves.
3. Dividends.
4. Other allocations.

The allocation can be entered either as an absolute amount, i.e. a specific figure, or as a percentage of profit to be assigned to each individual item.

This section also shows the profit carried forward at the beginning and end of the fiscal year, the profit available for allocation, and the resulting amount of profit remaining after entering the allocation amounts or percentages.

Entering the profit allocation does not automatically generate an accounting entry to validate it. This means that, after entering the allocations, the corresponding accounting entries must be recorded manually in the document to reflect the decided profit distribution. 

If the profit allocation has already been decided beforehand and the relevant accounting entries have already been recorded, then in this section you will need to verify that values entered exactly match those already recorded in the accounts.

Notes to Statement of Financial Statement

To manage the notes, reference is made to the content of the Documents table. 

The Documents table must be created within the accounting document. 

To add it, go to the main menu:

• Tools → Add/Remove Functionalities...
• Then select Add Document Table

A new documents table is then created.

The table consists of three columns:

1. Id.
2. Description.
3. Attachments.

Id

• the name of attached document. The Id is free text, but should be unique within the table.
• For clarity, it is recommended to adopt an identifying prefix (for example attachment_) for attachments related to the XBRL eletronic balance sheet. However this is simply a suggested convention for explanatory purposes, not a binding rule recognized or automatically interpreted by the Banana.

Description

• describes the content of the document (what the document represents).

Attachaments

Contains the actual content of the attachment.

To insert an attachament:

• It must click on the corresponding cell under the Attachaments column and set the cell format to text/html.
• Once this setting is confirmed, the content of the attachment can be edited directly within that cell.
• To insert an attachment, click the corresponding cell in the "Attachments" column and set the cell format to "text/html." 
• Once this setting is confirmed, the attachment's content can be edited directly by clicking the button inside the cell that allows you to type within the attachment editing dialog.

Phase C - Reviewing and Generating XBRL CH file

The desired output is defined in the Swiss eBalance Report window, in the first compilation section General within Output group.

Two output types are available, each serving a different purpose.

Print preview

The primary purpose is to enable a visual review of what is presented in XBRL CH tax-relevant documents. 

This feature display a preview of the fiscal accounting documents such as:

1. Financial statement;
2. Income statement;
3. Allocation of profit;
4. Notes.

Showing how they would appear in the final file.

All items shown are those correctly mapped to the XBRL accounts.

If a fiscal accounting document or a specific item does not appear, this is due to the mapping between the XBRL CH accounts and those used in the accounting document: in other words, accounts not mapped to the XBRL CH accounts are not displayed. To identify this cases, dedicated error messages indicate which accounts are not correctly matched to the XBRL CH accounts.

A preview of the following documents will be available, as shown in the example screenshots below:

• Financial statement;
• Income statement;
• Allocation of profit;
• Notes.

Financial statement preview

Income statement preview

Allocation profit preview

Print preview with verification report

With the Print preview function combined with verification report flag, a print preview of the tax reports is generated, including:

• Additional details on the associations between operating accounts and XBRL CH accounts.
• As well as the amounts associated with each XBRL CH account.

For each XBRL account entry, the corresponding operating account and its amount are shown alongside it.

The purpose of this feature is:

• Verify the mapping status of accounts.
• Their related amounts.
• Making it possible to identify any necessary corrections.
• Anticipate the results arising from the mapping between operating accounts and XBRL CH accounts.

As shown in the screenshot above, for each main account the corresponding main XML tag of the XBRL CH file is displayed. Below it, within the subgroup of the main account, the operating accounts linked to that grouping appear, along with their account number and amount.

If calculation errors occur with respect to the XBRL CH accounting logic, they are flagged in red text at the bottom of the report:

• Indicating which error occurred and its implications.

For example, in the case shown here:

• Using fictitious data for demonstration purposes.
• An error is flagged regarding the balance sheet.
  • Since the assets do not equal the sum of liabilities and equity.

XML file

This feature generates the final XML file, ready to be submitted to the tax authorities.

Before proceeding with this option, it is strongly recommended to carry out a review using the Print preview function, to make sure that:

1. All operating accounts are correctly matched to those defined by XBRL CH;
2. The structure of the XBRL CH documents is correct from an accounting and tax perspective;
3. The amounts are correct;
4. The classification of accounts between XBRL CH and operating accounts has been carried out correctly;
5. The entered company and tax data are correct.