Use VAT in EZYcount

You’ll find below a summary about VAT and how to make related bookings:

  1. VAT model: effective rate or net tax rate:
  2. Make bookings with VAT
  3. Make bookings with a 100% VAT rate
  4. Make bookings following the VAT official report
  5. Useful Links

1) VAT model: effective rate or net tax rate. (Ask your trustee to advise you which one you should use). During company creation, EZYcount setup the most used VAT codes.

  • VAT effective : usual VAT model
  • Net tax rate : special VAT model. To use this, the FTA (Federal Tax Administration) need to give his approbation.
  • If you change from the effective model to the net tax rate, please contact EZYcount support. We will control that all the right VAT codes are activated (900 and following) and that the VAT is activated on the right accounts in the chart of account.

2) Make bookings with VAT

VAT codes during a booking

VAT codes during a booking

During a booking, if the debit account or the credit account accept VAT (for example revenues or expenses accounts) then it is possible to insert a VAT code.
The VAT code determine the percentage of VAT (for example 8%) and the attribution in the VAT official report.

VAT codes can be divided in two categories: sales codes and purchase codes. VAT codes description explain in details the purpose of each code.

The creation of a booking with VAT generates two booking entries. Here is an example:

VAT booking

VAT booking

The same booking number is used for both entries. The amount of 200.- is divided between the amount booked on the sales account and the one booked on the VAT paid account.

It is not possible to modify directly the VAT entry. To do so, you have to modify the main entry.

The standard chart of accounts has two basic VAT accounts : “1170 Input VAT” for purchases and “2200 VAT owed” for sales.

3) Bookings with a 100% VAT rate
Booking with a 100% VAT rate need to be done following the model below:

Booking with a 100% VAT rate

Booking with a 100% VAT rate

It is very important NOT to create a booking directly in the account 1170 but to create a booking in a purchase account with the VAT code 100%. The system generates an entry in the purchase account with 0.- and the totality of the amount is booked as VAT in the 1170 account. With this, the VAT official report is correct.
If you pass directly a booking in the account 1170, the numbers in the VAT official report will not be correct.

4) Bookings following the official VAT report
When you send the official VAT report you need to regroup the total of the VAT accounts (1170 Input VAT and 2200 VAT owed) in a third account: 2201 VAT refund. The total of the two bookings equals the total of the official VAT report.

VAT official report

VAT official report

Total VAT owed is 920.54 (rounded to 921 at the next unit as required by the federal authority), the total of the VAT input is 198.63 (rounded to 199). The bookings are :

2201 VAT refunds à 1170 Input VAT 198.63
2200 VAT owed à 2201 VAT refunds 920.54

The total of the two bookings is then 920.54 – 198.63 = 721.91 as the official VAT report state.

When you pay the VAT or when you receive a reimbursement from the FTA, you can book it directly between the 1020 bank and the 2201 VAT refund.

5) Useful links
FTA website :
VAT registration :
Foreign currency rates by the FTA :

How to book revenues?

You’ve just sold a good or a service and your customer pays you. How can you book it?

The 2 possibilities are:

  1. Customer pays straight away in cash or by card.
  2. Customer receives an invoice and pays later.

We will use as an example “Jean’s shop”. Jean has a small second hand shop in Bern. She sells second hand goods and she also organizes small parties in her backyard for kids.



  1. Jean sells a dress for CHF 60.- to a customer the 13.10.2014.

    • The customer pays cash.
      Booking CHF60.- Revenues without VAT

      Booking CHF60.- Revenues

      1. Number: This is set on “automatic number”. The next available number will be chosen. No need to change it.
      2. Date: The date of the transaction. In our case, the 13th October 2014.
      3. Debit account: “1000-Cash” as the customer pays cash. We want the cash account to increase. As the “1000-Cash” is an active account of the balance sheet, to increase it, we put it in the debit
      4. Credit account: “3200-Trades Revenues” as Jean’s sells one good. We want the Trades Revenues account to increase. As the “3200-Trades Revenues” is a revenue account of the income statement, to increase it, we put it in the credit.
      5. Amount: The amount of the transaction. In our case, CHF60.- is the amount needed to buy the dress.
      6. Description: A little description about the booking. For example, we described what we sold (a dress) and how it was sold (cash).
      7. T-View: We see that the total in the account “1000-Cash” increases and that the booking is in green (means increase). We also see that the total in the acount “3200-Trade Revenues” increases and that the booking is in green (means increase). Thus this is correct.
      8. “Book” button: Once you checked your booking with the T-View, book it.

      In a shop, the cash register produces a ticket/report at the end of the day with the sum of all the items sold divided in categories. Take this ticket and book the sum direcly in EZYcount. If on Monday you sold CHF1’500.-; replace the CHF60.- in the example by CHF1’500.-

    • The customer pays with credit card.
      Booking CHF60.- bank payment

      Booking CHF60.- bank payment

      • Keep the credit card confirmation.
        At the end of the month, when you receive your bank statement, confirm that the CHF60.- are in your bank account.
        Then make the booking and write the booking number on the receipt.
        For the booking, replace the account “1000-cash” by the account “1020-Bank”. You can then quickly check that everything is fine in the T-View.


  2. Jean organized a small birthday party for Susanna the 12.10.2014 and sent Susanna’s mother an invoice the 13.10.2014 for CHF 150.-. Jean put aside a copy of the invoice in her box “invoices not paid”.
    21 days later, the 3.11.2014, Susanna’s mother send the money on Jean’s Post account. Jean takes the copy of the invoice and attach it behind the Postfinance account statement. She writes on both documents the booking number. With this she can find easily the invoice and the booking.
    Book Invoice paid

    Book Invoice paid

    1. Number: Automatic number is fine.
    2. Date: the date the money is on your bank account.
    3. Debit: 1010-Postfinance account. The account where the money was sent. 1010 is an active account of the balance sheet, to increase it book the amount in the debit.
    4. Credit: 3400-Services Revenues. This is a revenue account from the income statement, thus to increase it, book the amount in the credit.
    5. Amount: the amount received by Jean.
    6. Description: A little description about the booking. It makes easier to find it later if needed. In the example, we wrote, which invoice Susanna’s mother paid and what the invoice was about.
    7. T-View: You can quickly view with the colors that the Postfinance account increases and the Services revenues increases too. This is what we want. Susanna’s mother paid the invoice.
    8. “Book” button: Book it.

If you have a question or want more details concerning one of the points in this article, please contact me directly at