A correct invoice is more than a formal document - it is a prerequisite for getting paid and for enabling your client to reclaim VAT. In Switzerland, there are clear requirements under the Swiss Code of Obligations (CO) and the VAT Act. Making mistakes risks rejected invoices, payment delays, and tax complications.
This article shows you what must appear on a Swiss invoice, what the most common mistakes are - and how the QR invoice modernises your invoicing process.
Mandatory Details on Swiss Invoices
Swiss law distinguishes between mandatory details for all invoices (Swiss Code of Obligations (CO)) and additional details for VAT-registered businesses (VAT Act). Here is the complete overview:
Basic Mandatory Details (All Businesses)
| Detail | Required | Note |
|---|---|---|
| Name and address of the service provider | Required | Full company or personal address |
| Name and address of the recipient | Required | Billing address of the client |
| Invoice date | Required | Date of issue |
| Invoice number | Required | Unique, sequential |
| Description of services | Required | Nature and scope of the service |
| Service date / period | Required | When was the service rendered? |
| Amount / invoice total | Required | In CHF or other currency with exchange rate |
| Payment deadline | Recommended | Not legally required, but important |
| Bank details / QR code | Recommended | From 2022: QR invoice is the standard |
Additional Mandatory Details for VAT-Registered Businesses
| Detail | Required | Note |
|---|---|---|
| VAT number (UID/VAT no.) | VAT Required | Format: CHE-XXX.XXX.XXX MWST |
| VAT rate in % | VAT Required | 8.1% standard rate, 2.6% special rate, 3.8% accommodation (2026) |
| VAT amount in CHF | VAT Required | Shown separately |
| Net amount (excl. VAT) | VAT Required | Basis for VAT calculation |
| Gross amount (incl. VAT) | VAT Required | Final invoice total |
From 1 January 2024, the following rates apply permanently: Standard rate 8.1%, special rate for accommodation 3.8%, special rate for everyday goods 2.6%. The increased rates are definitive - they are not merely temporary.
VAT Details: What, When, How?
VAT is new territory for many small businesses. Here are the key points:
When Are You Liable for VAT?
You are liable for VAT when your annual turnover from taxable supplies exceeds CHF 100'000. Below CHF 100'000, you may opt out of VAT registration (small business exemption) or voluntarily register.
| Annual Turnover | VAT Liability | Action Required |
|---|---|---|
| Below CHF 100'000 | No (small business) | Invoice without VAT, no VAT disclosure |
| CHF 100'000 and above | Yes (compulsory) | Register with the FTA (Federal Tax Administration), show VAT on invoices |
| Voluntary below CHF 100'000 | Voluntary | Worthwhile with many business clients (input tax deduction) |
Making Proper Use of Input Tax Deduction
As a VAT-registered business, you can offset the VAT you pay yourself (input tax) against the VAT you collect. It is therefore important that you receive correct invoices with VAT disclosure from your suppliers - and that you issue correct invoices yourself.
VAT Returns
VAT returns are submitted to the FTA (Federal Tax Administration) quarterly or annually (for the net tax rate or flat-rate method). Under the effective method, you account for the exact tax amount. Under the net tax rate method, a simplified industry rate is applied.
The QR Invoice: Standard Since 2022
Since 1 October 2022, the red and orange payment slips have been definitively replaced. The QR invoice is now the standard for payments in Switzerland. It consists of two parts:
- Payment section: Contains all payment information in the QR code and as text (bottom left of the invoice)
- Receipt section: Small tear-off section for the client (bottom right)
Elements of the QR Code
| Element | Mandatory? | Details |
|---|---|---|
| IBAN | Yes | Swiss IBAN (CH…) |
| Payee | Yes | Name and address |
| Amount | No | Can be left blank (open QR) |
| Currency | Yes | CHF or EUR |
| Payer | No | Name and address of the client |
| Reference number | With QR-IBAN yes | 26-digit QR reference |
| Additional information | No | Free text, max. 140 characters |
Which IBAN for the QR Invoice?
There are two types:
- Standard IBAN (CH…): Possible without a reference number. Manual matching of payments required.
- QR-IBAN: Special IBAN that can be combined with a reference number. Automatic matching of payments. Recommended for regular invoicing.
Use accounting software (Bexio, Abaninja, Banana, ABACUS) that generates QR invoices automatically. This saves time and avoids mistakes. Many banks also offer free QR invoice generators (e.g. PostFinance).
The 10 Most Common Mistakes on Swiss Invoices
Mistake 1: VAT Number Missing or Incorrect
Many VAT-registered businesses forget to include their VAT number on the invoice - or use the wrong format. Correct format: «CHE-XXX.XXX.XXX MWST» (no spaces between CHE and the digits, with dots after every 3 digits).
Mistake 2: VAT Not Shown Separately
It is not sufficient to state the VAT rate - the VAT amount must be shown as a separate line item (e.g. «VAT 8.1%: CHF 81.00»). If this line is missing, the client cannot claim an input tax deduction.
Mistake 3: Service Period Missing
The invoice date and the service date are two different things. The service date indicates when the work was performed or the goods were delivered. It must appear on the invoice - not just the date of issue.
Mistake 4: Invoice Number Not Sequential
The invoice number must be unique and traceable in sequential order (e.g. 2026-001, 2026-002). Gaps in the numbering can raise questions during a tax audit.
Mistake 5: Service Description Too Vague
«Consultancy services March 2026» is too imprecise. Better: «VAT return advisory for Q1 2026, 5 hours at CHF 200/h». The more specific, the fewer queries and the faster you get paid.
Mistake 6: Incorrect IBAN on the QR Invoice
A typo in the IBAN is fatal - payments end up in the wrong account. Check the IBAN carefully with every new invoice template. Use software with IBAN validation.
Mistake 7: No Payment Deadline Stated
Without a payment deadline, 30 days is the default under the Swiss Code of Obligations (CO). Better: Write «Payable within 30 days of invoice date» or a specific date. This creates commitment and simplifies the debt-collection process.
Mistake 8: Invoices in Foreign Currency Without Exchange Rate
If you issue invoices in EUR or USD, you must state the exchange rate used or also show the amount in CHF. Without an exchange rate, the VAT return cannot be prepared correctly.
Mistake 9: VAT Charged on VAT-Exempt Supplies
Not all supplies are subject to VAT. Educational services, healthcare services, financial services and many insurance products are exempt (excluded) from VAT. Anyone who shows VAT on these must remit it - without the client being able to reclaim it.
Mistake 10: No Invoice Archive
Invoices must be retained for 10 years (VAT Act Art. 70). Paper and digital invoices are equivalent. Businesses that do not archive their invoices risk difficulties during an FTA (Federal Tax Administration) audit.
Invoices to Foreign Clients
If you deliver goods or provide services abroad, special VAT rules apply:
Export of Services
Services provided to businesses abroad (B2B) are generally exempt from Swiss VAT (export supply). You issue an invoice without Swiss VAT but state the reason for the tax exemption. The recipient accounts for the service in their own country (reverse charge).
Export of Goods
Goods delivered abroad are VAT-exempt provided you hold a valid export document (customs export declaration). The invoice shows the amount without VAT and the note «VAT-exempt export delivery».
Invoices to EU Clients
For services to private EU clients, EU VAT rules (OSS procedure) may be relevant if your turnover in EU countries exceeds certain thresholds. This is a complex subject - if you have significant EU business, professional tax advice is worthwhile.
Invoices Without VAT (Small Businesses)
If you are below the turnover threshold of CHF 100'000 and are not voluntarily VAT-registered, you issue invoices without VAT. Important points:
- Do not show any VAT - not even «VAT: 0%» or similar
- Instead, write: «No VAT shown, as not VAT-registered»
- All other mandatory details (name, address, date, invoice number, service description, amount) still apply
If you are not VAT-registered and you show VAT on an invoice, you owe that amount to the state - even though you were not entitled to charge it. The FTA (Federal Tax Administration) can demand payment of the VAT shown. When in doubt, it is better not to show VAT at all.
Invoice Template: The Sample
Here is what a correct Swiss VAT invoice might look like (simplified):
8001 Zürich
CHE-123.456.789 MWST
Meier AG (Swiss public limited company)
Bahnhofstrasse 5
8002 Zürich
| Item | Qty | Unit price | Amount CHF |
|---|---|---|---|
| Strategy consulting May 2026 | 10 h | 300.00 | 3'000.00 |
| Workshop facilitation | 1 day | 1'500.00 | 1'500.00 |
| Total excl. VAT | 4'500.00 | ||
| VAT 8.1% | 364.50 | ||
| Total incl. VAT | 4'864.50 |
Account holder: Müller Consulting GmbH (Swiss LLC)
IBAN: CH56 0483 5012 3456 7800 9
[QR code here]
Software Recommendations for Swiss Invoices
Creating invoices manually in Word or Excel is error-prone. Use dedicated software instead:
| Software | QR Invoice | VAT | Cost/Month | Target Group |
|---|---|---|---|---|
| Bexio | ✅ Yes | ✅ Full | CHF 29-59 | SMEs, self-employed |
| Abaninja | ✅ Yes | ✅ Full | CHF 0-29 | Small businesses |
| Banana | ✅ Yes | ✅ Full | CHF 9-29 | Self-employed, accounting |
| Faktura.ch | ✅ Yes | ✅ Full | CHF 15-25 | Freelancers |
| ABACUS | ✅ Yes | ✅ Enterprise | On request | Medium to large businesses |
| PostFinance E-Invoice | ✅ Yes | No | Free | Simple invoices |
📄 Invoice Template
Swiss Invoice Template with QR Code - CHF 39
Professional Word and Excel template for Swiss invoices with QR invoice, VAT calculation and instructions. Ready to use immediately.
Conclusion
Writing a correct invoice in Switzerland is not rocket science - but it does have its pitfalls. VAT-registered businesses in particular must pay close attention to the complete VAT details. With good software, most of this is automated. Anyone working manually should use the mandatory details as a checklist and check every new invoice against it.
Bear in mind: an incorrect invoice does not only cause problems with the client - it can also have tax consequences. When in doubt, it is better to ask one more time or use accounting software that knows the rules.
Sources
- FTA (Federal Tax Administration) - VAT: estv.admin.ch
- SIX Group - QR Invoice: six-group.com - QR Invoice
- Swiss Code of Obligations (CO): fedlex.admin.ch - CO
- VAT Act: fedlex.admin.ch - VAT Act