Expenses paid with your personal funds

A subscription paid with your personal card, equipment bought from your private account: these are company expenses, paid by you. To Bill takes them over in two ways:

• a whole statement at once: you import your personal account’s statement, To Bill ticks the business lines, you check, and only the ticked lines become expenses;
• one receipt at a time: in To review, you say that a receipt was Paid with my personal funds.

In both cases, the expense is booked as paid by the owner: the company owes it to you, or it counts as your contribution.

Before you start

• Accounting must be turned on and your books opened. You need the right to manage the accounting. See Turn on accounting.
• Download your personal account’s statement from your e-banking: as camt (.xml) or CSV, it is read without AI. A PDF is read by the AI: your company’s AI must be turned on, with the help Reading a private account statement in PDF. See The AI assistant.
• For To Bill to recognise the purchases you have the receipt for, first drop the receipts in To review. See The receipts autopilot.

Your personal statement is not kept

To Bill keeps only the lines you tick, as expenses. The other lines and the file are deleted as soon as you confirm: neither the statement, nor your balance, nor your private expenses are stored. Your personal account does not become a company bank account in To Bill. Until you confirm, the reading of the statement exists only in your browser.

Import your personal account’s statement

1. In the menu, click Accounting, then Bank, and open the Personal funds tab.

   

   The note (1) recalls what is kept and what is deleted.

2. Drag the statement into the frame, or click to choose it: a camt (.xml), CSV or PDF file, 25 MB at most.

3. Check the ticked lines and their category (see below).

4. Click Keep followed by the number of expenses and their total.

Check the lines

At the top, To Bill sums up what it has read, for example 28 payments, 8 proposed as business and 2 incoming payments ignored. It also checks that the statement is complete: Statement complete: opening balance …, closing balance …, or a warning if a line is missing.

A line is ticked only on a clue, and each line says which one:

The clue	What it means
Receipt received: Papeterie Exemple, 14.09.2026 (1)	A receipt waiting in To review has the same amount and the same supplier. It will be attached to the expense.
Your rule “Swisscom → Téléphone”	One of your bank rules targets this merchant. See Bank rules and automations.
Like your earlier … line	You have already booked this merchant as an expense from the company’s account.
INFOMANIAK NETWORK SA: hosting and cloud	A known merchant whose purchases are business: software, hosting, advertising, postage, printing, office supplies, accounting, subcontractors, administration.

Other lines are shown without being ticked:

• Possibly business: a restaurant, a trip, fuel, IT equipment, furniture, energy, insurance. Tick them if it was for the company.
• …: usually private: groceries, leisure, health. Your rule says private, Transfer, Cash withdrawal and Nothing known are not ticked either.
• Already kept as an expense: the line was kept in an earlier import. It cannot be kept twice, so you can import statements that overlap.

The To check tab shows the ticked lines and those that are possibly business; All shows the whole statement. For each ticked line, check the Expense category: To Bill suggests the one of the receipt, the one of the account it recognised, or the one that says what the merchant is. Default category keeps the company’s category on 6700 Other operating expenses.

Below the list, To Bill recalls what is going to happen: The 22 unticked lines and the file will be deleted. Then click Keep 8 expenses (CHF 382.85) (2).

What To Bill keeps

To Bill shows the result, for example 8 expenses kept, credited to Private (drawings) account. and The 22 other lines and the file were deleted: none of it is kept.

Each line kept becomes a paid expense, with its date, supplier, amount and category, and Paid by › The owner, out of pocket. A line recognised by its receipt gets that receipt: Receipt attached, and the receipt leaves To review without becoming a second expense. The others are marked Receipt missing: click Attach to add the supplier’s invoice or receipt. See Receipts and automatic reading.

Legal form	Debit	Credit
Sole proprietorship	the account of the category (an expense)	2850 Private (drawings) account: your contribution to the company
Partnership	the account of the category	2820, the partner’s private account
AG, GmbH	the account of the category	2213 Shareholder current account: the company owes you this amount

To Bill books two entries, the expense and then its payment by the owner, as for an expense entered by hand. See Record an expense.

VAT

A company registered for VAT recovers input tax only on an invoice that shows it. A line kept without a receipt is therefore booked without recoverable VAT. A line kept with its receipt takes over the VAT read on the receipt. A company not registered for VAT never recovers VAT: the whole amount goes to expenses.

Reimbursement by the company

In an AG or a GmbH, the company reimburses you by a transfer from its bank account. On the company’s statement, To Bill recognises this transfer by your name when it matches, to the centime, your expenses still owed, the oldest first: Reimbursement of 8 expenses paid with your personal funds (CHF 382.85) → owner’s account. The line debits 2213 and credits the bank account. At the Automatic when it’s certain automation level, To Bill books it on its own. See The automation level.

In a sole proprietorship, there is nothing to reimburse: the expense stays your contribution on the private account.

A receipt paid with your personal funds

Without a statement, a receipt dropped in To review can also be marked as paid by you.

1. In the menu, open Accounting, then To review, and click the document.

2. At the bottom of the sheet, switch on Paid with my personal funds (1).

   

3. Click Accept. To Bill confirms: Booked, paid with your personal funds.

The expense is created with the receipt attached, paid by the owner: credited to your private account, or to your current account in an AG or a GmbH. A document already kept from a statement is not suggested a second time.

The company’s account is already in the bank

A line of the company’s statement that you paid for yourself is settled in the bank, with Private. See Reconcile payments. This guide covers the reverse: private money that paid the company.

Legal basis

• Personal data is processed for a specific purpose, to the extent necessary, and destroyed as soon as it is no longer needed: Art. 6 para. 2 to 4 FADP. To Bill reads your personal statement only to find the company’s expenses in it, and keeps only those.
• Every entry is supported by an accounting voucher: Art. 957a para. 2 no. 2 and para. 3 CO. Hence Receipt missing on an expense kept without its receipt.
• Input tax is deducted on the basis of an invoice that shows it: Art. 28 para. 1 and 4 VAT Act.
• A self-employed person deducts the costs justified by business use, but not their private living costs: Art. 27 para. 1 and Art. 34 let. a DBG, the Federal Act on Direct Federal Taxation (German version: fedlex has no English one).