Accounting and VAT
How to issue an invoice in Switzerland: requirements and a complete example
A Swiss invoice should let the customer understand what was supplied and pay without asking for missing details. Identify the parties, describe the work, state the price and VAT treatment, and provide clear payment instructions. The invoice’s tax information and its QR payment section serve different purposes.
By Sarah Prieur · Swiss certified accountant
At a glance
Key takeaways
- Use the full registered business name where the company is in the commercial register.
- Swiss VAT depends on both your registration status and the transaction.
- A unique reference, agreed due date and clear bank details make payment tracking easier.
- Keep the sent invoice, match the payment and document any correction.
What information belongs on a Swiss invoice?
Article 26 of the Swiss VAT Act sets out invoice information for VAT purposes. For an ordinary invoice issued by a VAT-registered business, prepare the following. Special rules apply to certain receipts.
| Item | Information | Check |
|---|---|---|
| Supplier | Name, address and Swiss VAT number | Use the exact legal identity |
| Customer | Name and address | Identify the entity that ordered |
| Supply | Nature, subject and extent | Hours, quantities or deliverables |
| Period | Supply date or service period | Specify it if different from invoice date |
| Price | Consideration and currency | Show discounts and advance payments |
| VAT | Applicable rate and amount | Separate different rates where needed |
Where the price includes VAT, stating the applicable rate is sufficient under the relevant VAT rule. Separating net price, VAT and gross total is often clearer for business customers.
Add an issue date, invoice number, agreed due date, IBAN and contact details. Distinguish these practical payment controls from the information expressly required by VAT law. A reference such as INV-2026-001 is useful if unique and traceable. Never silently delete an invoice already sent to reuse its number.
Seven steps from quotation to sending
- Check the accepted quotation: contracting entity, price and billing terms.
- Describe the supply: “Accounting advice, September, five hours” is clearer than “miscellaneous services”.
- State the dates: keep an August service identifiable when invoiced in September.
- Calculate amounts: apply discounts before calculating VAT on the relevant base.
- Add payment instructions: currency, account and a due date consistent with the contract.
- Review the final PDF: check addresses, arithmetic and the QR section if used.
- Record the issue: retain the version sent and the reference used to match payment.
An order from a group does not necessarily make its head office the customer. Confirm the legal entity, recipient department and purchase-order number first.
Three VAT checks before calculating the total
First, confirm registration. A business not registered for Swiss VAT should not add Swiss VAT out of habit. French wording referring to Article 293 B of the French tax code is not appropriate to a Swiss business.
Second, assess the supply. A foreign customer address alone does not determine whether Swiss VAT applies. Place-of-supply rules and the nature of the transaction matter.
Third, select the rate. In 2026, the standard rate is 8.1%, the reduced rate 2.6% and the accommodation rate 3.8%, depending on the supply. See the Swiss VAT overview and registration requirements.
A Swiss VAT number uses the UID with the official suffix TVA, MWST or IVA, including on an English-language invoice. See our UID explanation.
If you use the net tax rate method, distinguish the VAT rate charged to your customer from the rate used to calculate what you pay to the FTA.
A complete illustrative invoice
This example assumes a Swiss VAT-registered LLC invoices consultancy taxable in Switzerland at the standard rate. Names and addresses are fictional; replace the bracketed VAT and bank details with verified information before use. There is no discount or advance payment.
Invoice INV-2026-001
Supplier: Example Consulting Sàrl
Example Street 10, 1200 Geneva, Switzerland
Swiss VAT number: [your verified CHE number] TVA
Contact: accounts@example.com
Bill to: Example Client SA
Sample Avenue 20, 1000 Lausanne, Switzerland
Invoice date: 30 September 2026
Service period: 1–30 September 2026
Currency: CHF
| Description | Calculation | Amount |
|---|---|---|
| Consultancy services | 10 hours × CHF 120 | CHF 1,200.00 |
| VAT at 8.1% | CHF 1,200 × 8.1% | CHF 97.20 |
| Total due | CHF 1,200 + CHF 97.20 | CHF 1,297.20 |
Payment terms: 30 days, as agreed
Due date: 30 October 2026
Bank account: [verified IBAN in the supplier’s name]
Payment reference: INV-2026-001
If a non-VAT-registered business supplies the same service for an agreed CHF 1,200, it does not add CHF 97.20 of VAT. The commercial price remains the amount agreed; a change in tax status does not automatically rewrite the contract.
If a QR payment section is attached, its currency and amount must match the invoice. Generate it using valid account data rather than the placeholders above.
Swiss QR-bills: changes in 2025 and 2026
A QR-bill supports payment in CHF or EUR. It does not replace the description of the supply and is not mandatory on every invoice regardless of payment method.
Since 22 November 2025, addresses inside the Swiss QR Code must be structured into their separate fields. Check your own and customer address data, particularly after a software migration.
SIX version 2.4 takes effect on 14 November 2026, with version 2.3 continuing in parallel until November 2027. The new version does not require a technical change for CHF invoicing. For EUR it provides IBAN combinations with an SCOR creditor reference or an unstructured message. Confirm the software update timetable if you invoice in euros.
A QR reference is not a free-text reference. The account and reference must form an allowed combination. Use compliant software and test an invoice before a bulk send.
Choose a tool and keep track after sending
A word-processing template or spreadsheet can serve a few simple invoices if you control numbering, calculations and payment tracking. Invoicing software becomes useful as quotations, customers and deadlines multiply.
Check how invoicing connects to the accounting system. Re-entering a document in two systems can create duplicates or VAT differences.
Match payments to the correct invoice. Correct errors through a documented adjustment or credit note linked to the original, and use a regular reminder process for overdue balances.
The ordinary accounting retention period is ten years from the end of the financial year. Certain documents, including some property-related VAT records, require longer retention. Keep readable records linked to ledger entries, rather than an unstructured folder of PDFs.
Our year-end accounting checklist explains the wider reconciliation process.
Frequently asked questions
Can I invoice without being VAT registered?
Yes, if the activity can lawfully be carried on and you meet its registration requirements. Do not add Swiss VAT without the appropriate VAT status. Assess whether registration is required as the business develops.
Are payment terms always 30 days?
No. Use the terms agreed with the customer and applicable contractual rules. Thirty days is a common commercial choice, not a universal rule for every Swiss invoice.
Is a PDF invoice valid?
An invoice can be issued electronically. It must contain the relevant information and be retained in a way that preserves readability and integrity, with a link to the transaction.
Can I correct an invoice already sent?
Yes, through a traceable correction or credit note as appropriate. Keep the original and the link to the revised document. Do not silently replace it or reuse its number.
Does a QR-bill guarantee payment?
No. It helps transmit payment information accurately. The customer still needs to pay, and you still need to monitor outstanding invoices and reconcile receipts.
Sources and further reading
About the author
Sarah Prieur
Sarah is a Swiss certified accountant, partner and head of operations at Karpeo. She supports SMEs and self-employed clients with accounting, tax, VAT and payroll, and oversees the quality of client files and year-end accounts. Before Karpeo, she spent eight years in audit at PwC Switzerland, progressing to manager.
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