Swiss invoice requirements: what an invoice in Switzerland must contain

Mandatory details · QR-bill · Payment term · VAT rates · Checklist

Mandatory details: VAT-registered or not

The Swiss VAT Act (VATA, in German MWSTG) sets the required content of an invoice in Art. 26 para. 2. This applies to businesses that are registered for VAT. Such an invoice must show:

1. the name and place of the supplier, and the UID number with the note «MWST», «TVA» or «IVA»;
2. the name and place of the customer;
3. the date or period of the supply or service, if it differs from the invoice date;
4. the type, subject and scope of the supply or service;
5. the consideration (the price);
6. the tax rate and the tax amount. If the price already includes VAT, stating the rate is enough.

Source: Art. 26 VATA, fedlex.admin.ch (the official text is available in German, French and Italian).

The law does not name an invoice number or a payment term as VAT requirements in this article, but both are normal practice and make bookkeeping easier. Add them anyway.

If you are not VAT-registered

A business is generally not liable for VAT if its turnover from taxable supplies stays below CHF 100,000 per year (Art. 10 para. 2 VATA). You can still register voluntarily. If you are not entered in the VAT register, you must not refer to VAT on your invoices (Art. 27 para. 1 VATA): no UID with «MWST», no VAT rate, no VAT amount. Name, place, customer, date, description and price remain good practice. Check the format and check digit of a UID with our free Swiss UID checker.

QR-bill instead of the old payment slip

The QR-bill replaced the orange and red payment slips in Switzerland. Since 1 October 2022, the old slips can no longer be used for payments; the QR-bill is the standard payment part. It carries a Swiss QR code with the payee, the IBAN or QR-IBAN, the amount and an optional reference (QR reference or creditor reference), so the customer can pay by scanning it in e-banking or a banking app.

A QR-bill is a payment part, not a replacement for the VAT details above. The required invoice content stays on the invoice itself.

Technical details are published by SIX: QR-bill, six-group.com.

Payment term and late payment

Swiss law does not set a fixed payment term for invoices between businesses; 30 days is a common term, written on the invoice. If a due date is agreed, the customer is in default when it passes without payment (Art. 102 para. 2 Code of Obligations, CO). Without an agreed due date, default begins with a reminder (Art. 102 para. 1 CO). Default interest is 5% per year unless something else is agreed (Art. 104 CO).

Calculate the amount with the late payment interest calculator. Source: Code of Obligations, fedlex.admin.ch.

Swiss VAT rates

Since 1 January 2024 the Swiss VAT rates are 8.1% (standard rate), 2.6% (reduced rate, for example for food and books) and 3.8% (special rate for accommodation). Check which rate applies to your supply with the Federal Tax Administration (FTA, estv.admin.ch). To split gross and net amounts, use the Swiss VAT calculator.

Checklist: tick off before you send

• Your name (or company name) and place
• Your UID number with the suffix «MWST» / «TVA» / «IVA» (VAT-registered only)
• Customer name and place
• Date or period of the supply or service
• Type, subject and scope of the supply or service
• The price (consideration)
• VAT rate and VAT amount, or the rate if prices include VAT (VAT-registered only)
• Invoice date, invoice number and payment term (good practice, not required by Art. 26 VATA)
• Payment details: a QR-bill payment part with QR-IBAN or IBAN

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