System Accounts

Bexio creates automatic postings using system accounts, which are marked with a lock symbol. These accounts are necessary for debtor postings and invoices. System accounts can be edited but not deleted. Navigate to Settings > All Settings > Accounting > Chart of Accounts to manage them. Account numbers and designations vary depending on the legal form, but the functions remain the same. An overview table explains the respective functions of the system accounts.

Aug 24, 2026
Knowledge

Title

System Accounts

Answer

bexio automatically creates various entries for you. For example, when you create an invoice, the system automatically generates the associated debtor entries (receivables) in the background. These helpful automations are only possible because bexio has what are known as system accounts. This article explains how to identify and manage system accounts and what each account is used for.

Prerequisites

You need the appropriate user rights for the Accounting area and access to the Chart of Accounts.

How to identify and manage system accounts

All accounts marked with a small lock icon in your bexio Chart of Accounts are system accounts. You can edit the account numbers and names to suit your needs. However, the accounts cannot be removed or deleted from the system.

In bexio, navigate to "Settings > All settings".
In the "Accounting" section, click "Chart of Accounts".
Look for accounts marked with a lock icon.
Click on the desired account to adjust the account number or name.
Click "Save" to apply your changes.

Overview and explanation of system accounts

Please note: The exact account numbers and names may vary depending on your company's legal form (sole proprietorship, GmbH, AG, etc.). The following example is based on the standard Chart of Accounts for a public limited company (AG).

Account No.	Account Name	Description of System Function
1029	Payment account for payment service providers	Payment services such as PayPal, Twint, Worldline, Stripe, and others are linked to your bexio account via this account.
1100	Accounts receivable from deliveries and services (Debtors)	This account is linked to invoices. A debtor entry is automatically made when you create an invoice.
1170	Input tax on materials, goods, services, energy, class 4	Input tax is automatically posted when a Purchase Bill or expense is created.
1171	Input tax on investments, other operating expenses, class 1/5–8	Input tax is automatically posted when a Purchase Bill or expense is created.
1172	Input tax adjustment accounting method	These accounts are used for VAT accounting according to received remuneration.
1173	Input tax reduction	All VAT postings for item 420 are posted via this account.
1174	Input tax correction	All VAT postings for item 415 are posted via this account.
2000	Accounts payable from deliveries and services (Creditors)	This account is linked to Purchase Bills. When you create a Purchase Bill, a creditor entry is automatically made.
2030	Advance payments received from third parties	Customer account postings and overpayments are posted to this account.
2200	VAT payable. Sales tax	This account is linked to invoices; sales tax is automatically posted when an invoice is created.
2201	VAT settlement account	This account is required for balancing VAT accounts.
2202	Sales tax adjustment accounting method	These accounts are used for VAT accounting according to received remuneration.
2203	Acquisition tax	This account is required for the automatic posting of acquisition tax.
3200	Gross revenue credit business	This is the standard revenue account. If you do not select a specific revenue account in an invoice, this account is automatically assigned.
3800	Discounts (Customers)	When you post a discount on an invoice (debtor), this account is used.
4200	Purchase of merchandise	This is the standard expense account. If you do not select a specific account in a Purchase Bill or an expense, the system automatically uses this one.
4900	Discounts (Suppliers)	When you post a discount on a Purchase Bill, this account is used.
6945	Rounding difference	All rounding amounts, whether rounded up or down, are posted by the system to this account.
6949	Currency losses	These accounts are used to post currency corrections when the exchange rate differs between invoicing and payment.
6999	Currency gains	These accounts are used to post currency corrections when the exchange rate differs between invoicing and payment.
9000, 9100, 9101, 9200, 9900	Year-end closing accounts	These accounts (income statement, opening/closing balance sheet, annual profit, corrections) are required for year-end closing and re-opening. They are set up as system accounts to ensure traceability of subsequent evaluations.
9901	Balance transfer	All balances from the previous year are posted to the coming year via this account.

FAQ / Troubleshooting

Why can't I delete a specific account?

Accounts marked with a small lock icon in the chart of accounts are system accounts. Bexio requires these accounts to automatically post invoices, taxes, or annual financial statements in the background. Deletion would interrupt these automations, so it is blocked by the system.

What do I do if an entry goes to the wrong default account?

When you create an invoice or Purchase Bill, bexio uses the system account by default (e.g., 3200 for revenue or 4200 for expense). However, you can manually select a different, appropriate revenue or expense account from the dropdown menu for each item in the invoice.

e.g., My system accounts have different numbers than in this guide. Is that normal?

Yes, that is completely normal. The account numbers and names depend on the legal form you selected during setup (e.g., sole proprietorship, GmbH, AG). However, the function of the system accounts (e.g., the standard bank account or accounts receivable) remains exactly the same.

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System Accounts

Prerequisites

How to identify and manage system accounts

Overview and explanation of system accounts

FAQ / Troubleshooting

Master theory and practice

Kickstart your bexio account

System Accounts

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Article Details

Prerequisites

How to identify and manage system accounts

Overview and explanation of system accounts

FAQ / Troubleshooting

Master theory and practice

Kickstart your bexio account

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