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Freelance | Income & Expense Accounting | VAT
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.
模板文件
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:
- Import transactions from your e-bank statements, postal accounts, or credit cards.
- Set up Rules to complete imported transactions
- Get reports and professional printouts after each transaction.
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:
- Videos
- Income/Expense
- Accounts
- Categories
- Transactions
- Swiss VAT Management
- Invoicing
- New Year
- Budget Transactions
- Printing
模板预览
Professional Studio 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 | |
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 |
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 | ||
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 | ||