How to write an invoice in Switzerland: required details and example

In short. A Swiss invoice says who is invoicing, whom, for what, when and how much. If you are registered for VAT, it also shows your VAT number, the rate and the amount of tax. The law requires no signature, no invoice number, no payment term and no QR-bill: these are useful, not mandatory. Our free invoice template puts everything in the right place, without signing up.

What a Swiss invoice contains

The only official list is in Art. 26 para. 2 of the VAT Act. It applies to businesses registered for VAT. If you are not registered, no law gives you a list: use the same details, without those about VAT.

On the invoice	Registered for VAT	Not registered
Your name or your business name, and your town	With VAT: required by law	Without VAT: needed, though no law requires it
Your customer's name and town	With VAT: required by law	Without VAT: needed, though no law requires it
What you supplied: what, and how much	With VAT: required by law	Without VAT: needed, though no law requires it
The date or period of the supply, if different from the invoice date	With VAT: required by law	Without VAT: recommended
The amount to pay	With VAT: required by law	Without VAT: needed, though no law requires it
Your VAT number	With VAT: required by law	Without VAT: do not write it
The VAT rate and amount	With VAT: required by law	Without VAT: do not write it

"Required by law": Art. 26 asks for it. "Needed": no law requires it, but without it your customer can neither pay nor file the invoice.

The law speaks of name and town. In practice, write the full address: your customer expects it, and the QR-bill needs it.

If your prices already include VAT, stating the rate is enough, for example "incl. 8.1% VAT".

What the law does not require, but you should write

• The invoice date. The payment term runs from it.
• An invoice number. The VAT Act does not ask for one. It will still save you a lot of searching, and your accounts must be able to trace every receipt: keep a simple series, with no gaps and no duplicates.
• A payment term. See below.
• Your payment details. Your IBAN or, better, a QR-bill.

Not needed: a signature, a stamp, legal wording, your general terms and conditions.

Example: the same invoice, without and with VAT

Without VAT. Lea, a graphic designer in Lausanne, is not registered for VAT. She invoices a customer in Morges for a logo.

Invoice no. 2026-014 of 13 November 2026 · Logo design, delivered on 10 November 2026 · Total: CHF 1'200.00 · Payable by 13 December 2026.

No VAT line, no VAT number.

With VAT. Marc, a carpenter in Fribourg, is registered for VAT. His invoice shows his number, CHE-123.456.789 MWST.

Fitting a shelf, 6 hours at CHF 95.00: CHF 570.00 · Wood and fittings: CHF 180.00 · Total excluding VAT: CHF 750.00 · VAT 8.1%: CHF 60.75 · Total: CHF 810.75

To get either one as a PDF, fill in the invoice template: at the VAT number question, answer "No" like Lea or "Yes" like Marc.

With or without VAT?

As long as your annual turnover stays below CHF 100'000, you do not have to register for VAT, and your invoice does not mention it. Showing VAT without being registered is forbidden, and anyone who does so owes that amount to the Confederation. Our guide "Invoice without VAT in Switzerland" covers that case, and the "Must I register for VAT?" test tells you where you stand.

The current rates are 8.1% (standard rate), 2.6% (food, books, medicines) and 3.8% (accommodation), according to the Federal Tax Administration.

Invoicing without a business, alongside a job? Read "Invoicing as a private individual".

How to write your VAT number

The VAT number is your business identification number followed by the suffix in a national language: CHE-123.456.789 MWST in German, "TVA" in French, "IVA" in Italian. The English abbreviation "VAT" is not permitted, even on an invoice written in English (FTA page on the business identification number).

Not sure about yours? The VAT number checker checks how it is written.

Which payment term should you state?

The law sets no term. If you state none, the amount is due at once (Art. 75 of the Code of Obligations). The "30 days" you read everywhere is a habit, not a rule: you may choose 10, 20 or 30 days.

Write a date rather than a duration: "Payable by 13 December 2026" is clearer than "30 days net".

Is the QR-bill mandatory?

No. Neither the VAT Act nor the Code of Obligations requires it: an IBAN written on the invoice is enough to be paid. But the old red and orange payment slips have been gone since 30 September 2022, and your customers expect to scan a code rather than type an account number. An invoice with a QR-bill is paid more easily, and with no mistake in the amount.

The invoice template adds it at the bottom of the page. If you already have your invoice and only the payment part is missing, use the QR-bill generator.

Do you need an invoice for every sale?

No law requires an invoice in general. Two rules lead to one anyway:

• if you are registered for VAT and your customer asks for an invoice, you must issue it (Art. 26 para. 1 of the VAT Act);
• your accounts must support every receipt with a document (Art. 957a of the Code of Obligations), and the invoice is that document.

For a cash sale, a till receipt is enough. Up to CHF 400, it need not show the customer's name (Art. 57 of the VAT Ordinance).

Paper, PDF, email: is it valid?

Yes. An invoice sent as a PDF by email is as valid as one on paper, and it needs no signature, handwritten or electronic.

How long must you keep your invoices?

Ten years from the end of the financial year (Art. 958f of the Code of Obligations). This applies to the invoices you send and to those you receive, and a well-filed document is as good as a binder, as long as it stays readable.

The most common mistakes

Often read	What is true
"An invoice must be signed"	No signature is required
"The legal term is 30 days"	The law sets no term; if none is stated, payment is due at once
"You always need a VAT number"	Only if you are registered for VAT
"Without VAT, write VAT 0%"	You write nothing about VAT
"You must add 'not subject to VAT'"	No text requires it

Write your invoice now

The free invoice template asks five questions: you, your customer, the invoice, what you are invoicing, VAT. The invoice is drawn alongside, with its QR-bill, and downloads as a PDF. No sign-up, and nothing is stored.

In Yoda Bill

The template makes one invoice at a time. In Yoda Bill, your customers and items are remembered, numbers follow on by themselves, the invoice goes out by email, payments are recognised and reminders prepared.

Sources

• Federal Act on Value Added Tax (SR 641.20), Art. 3, 10, 25, 26 and 27
• Value Added Tax Ordinance (SR 641.201), Art. 57 and 122
• Code of Obligations (SR 220), Art. 75, 957a and 958f
• Federal Tax Administration: business identification number
• Federal Tax Administration: VAT rates
• SME Portal of the Confederation: invoicing