To create an invoice in Switzerland, state who is billing whom, what goods or services were supplied and how much is due. Add the supply date or period, payment details and, if your business is VAT-registered, the relevant VAT information.
This article helps you prepare your first invoice with a worked example, a checklist of details to include and the steps to follow. You can also use Entreprendre.ch’s free Swiss invoicing software to create quotes and QR-bills online.
Creating a Swiss invoice: the essentials
- Identify both parties: your company or your name as a sole trader, followed by the customer’s name and address.
- Describe what you are billing: the service or goods, quantity, period and agreed price.
- Check VAT: the information required depends on your VAT registration status and the transaction.
- Make payment straightforward: use a unique invoice number, the agreed due date and accurate payment details.
- Keep a record: retain the invoice you sent, any corrections and evidence of payment.
Preparing your first invoice?
Create quotes, invoices and QR-bills with our online software. Free to use, with no credit card or installation required.
What should a Swiss invoice include?
Your invoice should let you trace the sale in your accounting records. Specific formal requirements also apply for VAT. The table distinguishes these details from practical information that makes payment easier. An invoice number and due date are useful for tracking payments; they are not expressly listed in Article 26 of the Swiss VAT Act.
| Information | What to include | Practical point |
|---|---|---|
| Supplier | Name or registered business name and full address. | Use the identity of the person or business supplying the goods or services. |
| Customer | Customer’s name or registered business name and address. | Addressing an invoice to the wrong legal entity can delay processing. |
| Supply date | Date or period when the goods were delivered or the work was performed. | Specify it if it differs from the invoice date. |
| Goods or services | Nature, subject and scope of the service or goods supplied. | Include quantities, hours or fixed fees so the amount is understandable. |
| Amount | Price and total amount due, including the currency. | Show discounts and any advance payments separately. |
| VAT, where applicable | Supplier’s VAT number, VAT rate and tax amount. | If VAT is included in the price, stating the rate is sufficient under the VAT Act. |
| Invoice reference and date | A unique number and the date of issue. | Recommended for filing documents and matching payments. |
| Payment | Agreed due date, account holder and IBAN or QR payment section. | Use the terms agreed with the customer. |
The SECO SME Portal explains the VAT invoicing criteria. A complete business-to-business invoice is usually the simplest way to avoid requests for corrections.
Example of a Swiss invoice with VAT
This fictional example is for consultancy services subject to the standard VAT rate. The figures and details illustrate the layout only; replace each item with information for your own business.
Invoice no. 2026-015
Supplier
Your company
Street and number
Postcode and town
Your CHE-XXX.XXX.XXX TVA number
(official suffix: TVA, MWST or IVA)
Customer
Customer company
Street and number
Postcode and town
Invoice date: 8 September 2026
Service: consultancy provided in August 2026
Due date: 8 October 2026, under the agreed payment terms
| Description | Quantity | Unit price excl. VAT | Total excl. VAT |
|---|---|---|---|
| Project consultancy and support | 8 hours | 150.00 | 1,200.00 |
Subtotal excluding VAT: CHF 1,200.00
VAT at 8.1%: CHF 97.20
Total amount due: CHF 1,297.20
Payment: your IBAN and account holder’s name, or a QR payment section generated by your software. For a standard bank transfer, ask the customer to include reference 2026-015.
The calculation is CHF 1,200 × 8.1% = CHF 97.20 VAT. The total including VAT is CHF 1,200 + CHF 97.20. If an advance payment has already been received, show it separately so the remaining balance is clear.
How do you invoice with or without Swiss VAT?
Your business is VAT-registered
For a taxable supply, apply the rate relevant to what you sell. State your VAT number and present the tax clearly. If an invoice includes several rates, separate the amounts subject to each rate and their corresponding VAT.
Your business is not VAT-registered
Do not charge Swiss VAT. A note such as “Business not registered for Swiss VAT” can help the customer understand the invoice. Do not describe this situation as a supply taxed at 0%.
| Rate | Typical application |
|---|---|
| 8.1% | Standard rate, including most consultancy services. |
| 2.6% | Reduced rate for certain categories, including food, medicines and books. |
| 3.8% | Special rate for qualifying accommodation services. |
The categories and exceptions are explained by the Federal Tax Administration. Your VAT status and the nature of the transaction determine the correct treatment.
How to create an invoice in 5 steps
Check the customer’s details
Ask for the exact registered business name, billing address and, if needed, purchase order reference. Also identify the person or department that should receive the invoice.
Describe the agreed work
Refer to the accepted quotation (in French), contract or order details. Describe the work and period in terms your customer recognises.
Check the amounts and VAT
Check quantities, prices, discounts and advance payments. Confirm your VAT status and the applicable rate before calculating the total.
Add the reference and payment details
Assign a unique number, enter the issue date and use the agreed due date. Check the account holder and IBAN, or generate a QR payment section with your software.
Send the invoice and track payment
Review the final PDF, send it to the correct recipient and keep a copy. Mark the invoice as paid only after receiving and checking the payment.
Play the video in French
Creating a Swiss invoice: video explanation
In this French-language video, Romain Prieur explains how to prepare a clear invoice and which details to include.
Visit Romain’s Entreprendre en Suisse YouTube channel (in French) →
What is a Swiss QR-bill?
A QR-bill combines your invoice with a payment section containing a Swiss QR Code. The customer scans it with their banking app to enter the payment details. The description of goods or services remains in the main invoice.
An ordinary QR code containing a web link does not replace a Swiss payment section. Use a compatible generator and check that the document is readable before sending it.
Which invoicing tool should you use?
A Word or Excel template may work for an occasional invoice. You need to check numbering, calculations and the versions sent yourself. If you invoice regularly, dedicated software makes it easier to find customer details and documents.
The free invoicing software from Entreprendre.ch lets you create quotes, turn them into invoices, generate QR-bills and manage customer records in your browser.
- Customisable line items for products, hours or fixed fees.
- Invoices with an IBAN for international payments.
- A payment status you update after receiving the money.
Tracking involves marking invoices as paid once you have checked receipt of the funds. Make this check part of your regular bookkeeping routine.
A tool for your next invoices
Explore the features and create your free account, with no credit card required.
Which payment terms should you use, and how do you follow up?
Agree payment terms with your customer when preparing the quotation or contract, then reproduce them on the invoice. A specific date, such as “payable by 8 October 2026”, is easier to track than vague wording.
A 30-day period is common, but it is not a universal legal payment term for every Swiss invoice. Avoid adding fees or conditions afterwards that the customer has not agreed to.
A simple routine for outstanding invoices
- Once a week, match open invoices against payments received.
- Check amounts, references and any partial payments.
- If the due date has passed, contact the customer to confirm receipt of the invoice and the expected payment date.
- Keep records of reminders and agreements, including payment plans.
An unpaid invoice (in French) may result from an oversight, an incorrect recipient or a dispute. Identify the cause first. If the issue continues, assess the collection steps appropriate to your situation.
How do you correct an invoice already sent?
Keep a record of the original invoice and explain the correction to the customer. Depending on the situation, issue a correction document or credit note that clearly refers to the original invoice number. If you issue a replacement invoice, the link between the documents must remain clear.
For example, if you billed eight hours when only seven were due, identify the cancelled hour and its value. For a VAT invoice, also adjust the corresponding tax. Then check that your records do not show two outstanding amounts for the same work.
If VAT was shown without entitlement or at too high an amount, Article 27 of the VAT Act provides, in particular, for a document that refers to and cancels the original invoice, with receipt acknowledged by the recipient. Coordinate this correction with your accounting records.
How long must you keep invoices in Switzerland?
Invoices are accounting records. They must generally be retained for ten years from the end of the relevant financial year. Specific obligations may require longer retention, particularly for certain property-related VAT records.
Electronic storage is possible if the documents remain readable, accessible and traceable, with their integrity protected. A folder of freely editable PDFs does not, on its own, demonstrate that all requirements are met. The SECO explains the retention rules.
To make a transaction easy to retrieve, keep the accepted quotation, invoice, corrections and payment evidence together. Also check that you can recover your documents if you change software.
Common invoicing mistakes to avoid
- Vague service descriptions: “miscellaneous services” forces the customer to ask questions. Use the quotation’s wording and state the relevant period.
- Reusing an outdated template: check the customer, the date, the VAT rate and bank details for each new invoice.
- An unclear balance: show discounts, advance payments already received and the exact amount still due.
- Duplicate invoice numbers: use a unique reference and avoid duplicates when copying documents.
- Unexplained corrections: refer to the original invoice and clearly state which document applies.
- Marking an invoice paid too early: check the funds received before closing it in your records.
Send clear invoices and keep your records connected
Use the right supplier details, check VAT and agree payment terms before sending your invoice. If you are unsure which business identifier belongs on it, read our Swiss tax identification number article. Then connect each invoice with its payment and accounting entry: issuing an invoice, earning business profit and receiving cash are separate events.
Frequently asked questions about Swiss invoices
Can a private individual issue an invoice in Switzerland?
A private sale can be documented in writing with the parties’ identities, the item, date and price. If you regularly provide services on your own account, check your self-employed status with the AHV/AVS compensation office and review your tax obligations. Issuing an invoice does not, by itself, determine that status.
Do you need a Swiss LLC to issue invoices?
You can invoice through a sole proprietorship. Use your identity and address, then check the obligations relevant to your activity, including AHV/AVS, commercial registration (in French) and VAT.
How do you issue a Swiss invoice without VAT?
If you are not registered for VAT, state the price and amount due without adding Swiss VAT. You can mention that the business is not VAT-registered. This differs from an exempt supply made by a VAT-registered business.
Is an invoice number compulsory?
It is not among the details expressly listed in Article 26 of the VAT Act. However, a unique reference is strongly recommended for tracking payments, avoiding duplicates and locating each accounting document.
Does an invoice need a signature?
A signature is not a general requirement for every invoice. For electronic documents, you must be able to establish authenticity and integrity. An electronic signature is one possible method; suitable supporting records and traceability can also provide evidence.
Can you email an invoice as a PDF?
Yes. Check that it is readable, complete and addressed to the correct recipient. Keep the version actually sent and the evidence linking it to the work and payment.
Does a QR-bill replace the description of goods or services?
No. The QR section contains payment information. The invoice must still explain the goods or services supplied, the relevant period and the amounts charged.
Must you always allow 30 days for payment?
The period depends on the agreed terms and the rules applicable to the contract. Thirty days is common practice, not a universal rule. Agree the terms in the quotation or contract, then state the corresponding due date on the invoice.
What is the difference between an invoice and a receipt?
An invoice sets out the amount charged for goods or services. A receipt confirms that payment has been received. You can also mark an invoice as paid after checking the payment.
Is there free Swiss invoicing software?
Yes. The free software from Entreprendre.ch lets you create quotes, invoices and QR-bills online, then mark invoices as paid once you have received the payment.
Sources and information checks
To check the rules relevant to your invoices, consult these references. For payment specifications, see SIX’s Swiss QR-bill requirements:
- SECO SME Portal: invoicing and VAT information.
- Federal Tax Administration: current VAT rates.
- Federal Tax Administration: freedom of evidence for VAT.
- SECO: retaining accounting records.
English edition reviewed on 21 September 2026. For a question specific to your business, our VAT team can help.
Romain Prieur is a Swiss certified public accountant and the founder of Entreprendre.ch. With over ten years of experience in auditing and advising businesses in Switzerland, he helps entrepreneurs with company formation, accounting and taxation.
