diff --git a/backend/__tests__/services/ledgerService.test.js b/backend/__tests__/services/ledgerService.test.js
index 486d8ac1..b282f5a9 100644
--- a/backend/__tests__/services/ledgerService.test.js
+++ b/backend/__tests__/services/ledgerService.test.js
@@ -207,6 +207,20 @@ describe('exportPostings', () => {
     expect(contentType).toMatch(/text\/plain/);
   });
 
+  it('banana_ie format is Income & Expense columns, tab-separated .txt', async () => {
+    const { content, filename, contentType } = await ledgerService.exportPostings({ ...period, format: 'banana_ie' });
+    const [header, row] = content.trim().split('\r\n');
+    expect(header).toBe('Date\tDoc\tDescription\tIncome\tExpenses\tContraAccount\tVatCode');
+    // The mock period holds one revenue posting (gross 108.10) → Income filled,
+    // Expenses empty, ContraAccount = the revenue account.
+    const cells = row.split('\t');
+    expect(cells[3]).toBe('108.10'); // Income
+    expect(cells[4]).toBe('');       // Expenses
+    expect(cells[5]).not.toBe('');   // ContraAccount (revenue account)
+    expect(filename).toMatch(/_banana_ie\.txt$/);
+    expect(contentType).toMatch(/text\/plain/);
+  });
+
   it('bexio format includes tax_code + currency', async () => {
     const { content } = await ledgerService.exportPostings({ ...period, format: 'bexio' });
     const header = content.split('\r\n')[0];
diff --git a/backend/src/services/ledgerService.js b/backend/src/services/ledgerService.js
index 3db9e3af..6c570fb9 100644
--- a/backend/src/services/ledgerService.js
+++ b/backend/src/services/ledgerService.js
@@ -392,7 +392,7 @@ function csvEscape(cell) {
 function minorToDecimal(m) { return ((Number(m) || 0) / 100).toFixed(2); }
 function dateOnly(d) { return String(d || '').slice(0, 10); }
 
-const EXPORT_FORMATS = ['generic', 'banana', 'bexio'];
+const EXPORT_FORMATS = ['generic', 'banana', 'banana_ie', 'bexio'];
 
 /**
  * Render the collective journal in the requested format. Returns
@@ -413,6 +413,23 @@ async function exportPostings({ from, to, currency, format = 'generic' } = {}) {
     // Serialised TAB-separated + .txt below (Banana's required shape).
     headers = ['Date', 'Doc', 'Description', 'AccountDebit', 'AccountCredit', 'Amount', 'VatCode'];
     rowOf = (p) => [dateOnly(p.date), p.docNumber, p.description, p.debitAccount, p.creditAccount, minorToDecimal(p.grossMinor), p.vatCode];
+  } else if (fmt === 'banana_ie') {
+    // Banana Income & Expense (cash-book / Einnahmen-Ausgaben) import — for a
+    // file that is NOT double-entry. Columns: Date, Doc, Description, Income,
+    // Expenses, ContraAccount (the income/expense account — banana.ch doc 9946),
+    // VatCode. Revenue → gross in Income + the revenue account; cost → gross in
+    // Expenses + the expense account. Amount is gross; VatCode expands the VAT.
+    // Same TAB-separated .txt shape as double-entry.
+    headers = ['Date', 'Doc', 'Description', 'Income', 'Expenses', 'ContraAccount', 'VatCode'];
+    rowOf = (p) => {
+      const isRevenue = p.source === 'revenue';
+      const amount = minorToDecimal(p.grossMinor);
+      // Contra = the P&L account: revenue account (credit side) for income,
+      // expense account (debit side) for costs.
+      const contra = isRevenue ? p.creditAccount : p.debitAccount;
+      return [dateOnly(p.date), p.docNumber, p.description,
+        isRevenue ? amount : '', isRevenue ? '' : amount, contra, p.vatCode];
+    };
   } else if (fmt === 'bexio') {
     // bexio manual-entry import.
     headers = ['date', 'reference_nr', 'description', 'debit_account', 'credit_account', 'amount', 'tax_code', 'currency'];
@@ -427,22 +444,23 @@ async function exportPostings({ from, to, currency, format = 'generic' } = {}) {
       p.vatCode, cur, minorToDecimal(p.grossMinor), minorToDecimal(p.netMinor), minorToDecimal(p.vatMinor)];
   }
 
-  // Banana's "Text file with column headers" import (banana.ch doc node 9947)
+  // Banana's "Text file with column headers" import (banana.ch doc 9946/9947)
   // requires a TAB-separated .txt with UNQUOTED values — a comma .csv won't even
-  // appear in its *.txt file picker. generic / bexio stay comma-CSV (RFC 4180).
-  const isBanana = fmt === 'banana';
-  const sep = isBanana ? '\t' : ',';
+  // appear in its *.txt file picker. Both Banana variants use it; generic /
+  // bexio stay comma-CSV (RFC 4180).
+  const isTab = fmt === 'banana' || fmt === 'banana_ie';
+  const sep = isTab ? '\t' : ',';
   // Tab layout: strip any tab/newline from a cell so it can't split the row;
   // CSV cells go through the RFC-4180 quoter instead.
-  const fmtCell = isBanana
+  const fmtCell = isTab
     ? (v) => String(v == null ? '' : v).replace(/[\t\r\n]+/g, ' ')
     : csvEscape;
   const lines = [headers.map(fmtCell).join(sep)];
   for (const p of postings) lines.push(rowOf(p).map(fmtCell).join(sep));
   const content = lines.join(eol) + eol;
-  const ext = isBanana ? 'txt' : 'csv';
+  const ext = isTab ? 'txt' : 'csv';
   const filename = `journal_${period.from}_to_${period.to}_${cur}_${fmt}.${ext}`;
-  const contentType = isBanana ? 'text/plain; charset=utf-8' : 'text/csv; charset=utf-8';
+  const contentType = isTab ? 'text/plain; charset=utf-8' : 'text/csv; charset=utf-8';
   return { content, filename, contentType, count: postings.length };
 }
 
diff --git a/frontend/src/i18n/locales/de.json b/frontend/src/i18n/locales/de.json
index 1513ed0c..63e40d7b 100644
--- a/frontend/src/i18n/locales/de.json
+++ b/frontend/src/i18n/locales/de.json
@@ -3915,7 +3915,8 @@
       "intro": "Lade das Sammeljournal (Erträge + Kosten als periodengerechte Buchungssätze mit Konto- und MWST-Codes) zum Import in die Buchhaltungssoftware deines Treuhänders herunter.",
       "format": "Zielsoftware",
       "format_generic": "Generisch (alle Spalten)",
-      "format_banana": "Banana Buchhaltung",
+      "format_banana": "Banana — doppelte Buchhaltung",
+      "format_banana_ie": "Banana — Einnahmen/Ausgaben",
       "format_bexio": "bexio",
       "download": "CSV herunterladen",
       "failed": "Export fehlgeschlagen.",
@@ -3938,7 +3939,7 @@
     },
     "exportPdf": "PDF exportieren",
     "ledgerExport": "Treuhänder-Export",
-    "ledgerExportHint": "Doppelte Buchungssätze für Ihren Treuhänder, abgebildet über Ihren Kontenplan.",
+    "ledgerExportHint": "Buchungssätze für Ihren Treuhänder, abgebildet über Ihren Kontenplan.",
     "ledgerExportConfigure": "Einrichten →",
     "export": {
       "reportTitle": "Bericht",
diff --git a/frontend/src/i18n/locales/en.json b/frontend/src/i18n/locales/en.json
index 8c025724..7e82eac4 100644
--- a/frontend/src/i18n/locales/en.json
+++ b/frontend/src/i18n/locales/en.json
@@ -3915,7 +3915,8 @@
       "intro": "Download the collective journal (revenue + costs as accrual postings with account and VAT codes) for import into your Treuhänder’s accounting software.",
       "format": "Target tool",
       "format_generic": "Generic (all columns)",
-      "format_banana": "Banana Accounting",
+      "format_banana": "Banana — double-entry",
+      "format_banana_ie": "Banana — income & expense",
       "format_bexio": "bexio",
       "download": "Download CSV",
       "failed": "Export failed.",
@@ -3938,7 +3939,7 @@
     },
     "exportPdf": "Export PDF",
     "ledgerExport": "Accountant export",
-    "ledgerExportHint": "Double-entry postings for your accountant, mapped via your Chart of accounts.",
+    "ledgerExportHint": "Bookkeeping entries for your accountant, mapped via your Chart of accounts.",
     "ledgerExportConfigure": "Configure →",
     "export": {
       "reportTitle": "Report",
diff --git a/frontend/src/pages/admin/clients/TaxReportPage.tsx b/frontend/src/pages/admin/clients/TaxReportPage.tsx
index c4733688..ba1edfb3 100644
--- a/frontend/src/pages/admin/clients/TaxReportPage.tsx
+++ b/frontend/src/pages/admin/clients/TaxReportPage.tsx
@@ -32,7 +32,7 @@ import { useFeatureFlags } from '../../../contexts/FeatureFlagsContext';
 import { useLocalizedDate } from '../../../hooks/useLocalizedDate';
 import { toast } from 'react-toastify';
 
-const LEDGER_FORMATS: ExportFormat[] = ['generic', 'banana', 'bexio'];
+const LEDGER_FORMATS: ExportFormat[] = ['generic', 'banana', 'banana_ie', 'bexio'];
 
 type PeriodPreset = 'thisYear' | 'lastYear' | 'thisQuarter' | 'lastQuarter' | 'custom';
 
diff --git a/frontend/src/services/ledger.service.ts b/frontend/src/services/ledger.service.ts
index f28f0733..328eca83 100644
--- a/frontend/src/services/ledger.service.ts
+++ b/frontend/src/services/ledger.service.ts
@@ -8,7 +8,7 @@ import { api } from '../config/api';
 
 export type AccountType = 'asset' | 'liability' | 'equity' | 'revenue' | 'expense';
 export type VatDirection = 'output' | 'input';
-export type ExportFormat = 'generic' | 'banana' | 'bexio';
+export type ExportFormat = 'generic' | 'banana' | 'banana_ie' | 'bexio';
 
 export interface LedgerAccount {
   id: number;
@@ -92,9 +92,9 @@ export const ledgerService = {
     const usp = new URLSearchParams({ from: params.from, to: params.to, currency: params.currency, format: params.format });
     const res = await api.get(`/admin/ledger/export?${usp.toString()}`, { responseType: 'blob' });
     const url = URL.createObjectURL(res.data);
-    // Banana wants a tab-separated .txt (its "Text file with column headers"
-    // import); generic / bexio stay .csv. Matches the backend's extension.
-    const ext = params.format === 'banana' ? 'txt' : 'csv';
+    // Both Banana variants want a tab-separated .txt (its "Text file with column
+    // headers" import); generic / bexio stay .csv. Matches the backend extension.
+    const ext = (params.format === 'banana' || params.format === 'banana_ie') ? 'txt' : 'csv';
     const filename = `journal_${params.from}_to_${params.to}_${params.currency}_${params.format}.${ext}`;
     return { url, filename };
   },