Last updated: February 2026
If you’re freelancing in Switzerland, getting your invoices right isn’t optional. Swiss invoicing rules are specific, and an incorrect invoice can delay your payment, create problems with clients, or cause headaches at tax time.
The good news? Once you understand what’s required, creating a compliant Swiss invoice is straightforward. This guide walks you through every mandatory element, explains when VAT applies, covers the QR-bill requirement, and shares practical tips to make invoicing faster.
Quick Checklist
Your full name and address (+ UID if applicable)
Client’s full name and address
Unique, sequential invoice number
Invoice date
Service date or period
Clear description of services/goods
Quantity, rate, and amounts
VAT details (if VAT-registered)
Total amount due
Payment terms and bank details (IBAN)
Currency
QR payment section (QR-bill)
What Swiss Law Requires on Every Invoice
Swiss invoicing rules are governed by the Swiss Code of Obligations (OR) and, if you’re VAT-registered, the Swiss VAT Act (MWSTG). Even if you’re not registered for VAT yet, following these standards ensures your invoices are professional, legally sound, and ready for when your business grows.
Here’s what every Swiss freelancer invoice must include:
Your Full Name and Address
Use your legal business name as it appears on your sole proprietorship registration. Include your complete address: street, postal code, and city. If you have a UID number (Unternehmens-Identifikationsnummer), include that too — it’s mandatory if your annual revenue exceeds CHF 100,000 or you’re VAT-registered.
Your Client’s Full Name and Address
Include the full legal name and address of the person or company you’re invoicing. For B2B invoices, use the company name as it appears in the commercial register, not a contact person’s name alone.
A Unique Invoice Number
Swiss law requires consecutive, gap-free invoice numbering. Every invoice needs a unique number that follows a logical sequence. Common formats work well: sequential numbers (001, 002, 003) or year-based numbering (2026-001, 2026-002). The key is that there are no gaps or duplicates.
Invoice Date
The date you issue the invoice. This is important for payment terms and for tax reporting purposes.
Service Date or Period
When was the work performed? If it’s a single date, state it. If the work spanned a period (for example, “January 1–31, 2026”), specify the full range. This is especially important if the invoice date differs from when the service was delivered.
Description of Services
A clear, specific description of the goods or services provided. Avoid vague entries like “consulting” — instead, write something like “UX design consultation for mobile app redesign, 12 hours.” The more specific you are, the fewer questions your client will have.
Quantity, Rate, and Total
Break down the work clearly: how many hours or units, the rate per unit, and the line total. If you worked on multiple tasks, list each one separately. Then include the subtotal, any applicable VAT, and the grand total.
Payment Terms
Specify when payment is due (for example, “Payable within 30 days”) and your preferred payment method. Include your bank details: IBAN, bank name, and account holder name. In Switzerland, the IBAN is the standard format for bank transfers.
Currency
State the currency clearly. Most Swiss invoices are in CHF (Swiss Francs), but you can also invoice in EUR or other currencies. If you invoice in a foreign currency, you’ll need to convert to CHF for your tax records using the official exchange rate.
The QR-Bill: Switzerland’s Mandatory Payment Standard
Since October 1, 2022, QR-bills have completely replaced the old red and orange payment slips in Switzerland. If you’re invoicing Swiss clients, your invoice needs to include a QR payment section.
A QR-bill is an invoice payment section that contains a Swiss QR code. This code embeds all the payment information your client needs: your IBAN, the invoice amount, currency, and both the sender’s and recipient’s details. Your clients can simply scan the code with their banking app and pay instantly — no retyping account numbers.
If you’re creating invoices manually (in Word or a PDF template), generating a compliant QR-bill can be tricky. You need to get the code format exactly right, or your client’s bank may reject it. This is one area where invoicing software saves significant time and prevents errors.
VAT on Freelancer Invoices: When It Applies
Not every Swiss freelancer needs to charge VAT. It depends on your annual turnover.
The CHF 100,000 Threshold
You must register for VAT (MWST in German, TVA in French) when your worldwide annual turnover from taxable services exceeds CHF 100,000. Below that threshold, you’re exempt from VAT registration — meaning you don’t charge VAT on your invoices and don’t file VAT returns.
However, you can voluntarily register for VAT even below the threshold. This might make sense if most of your clients are VAT-registered businesses, since they can reclaim input VAT anyway, and voluntary registration lets you reclaim VAT on your own business expenses.
Current Swiss VAT Rates (2026)
Rate
Percentage
Applies To
Standard rate
8.1%
Most goods and services
Reduced rate
2.6%
Food, books, newspapers, medicine
Special rate
3.8%
Hotel accommodation (including breakfast)
How to Show VAT on Your Invoice
Your VAT number in the format CHE-123.456.789 MWST
The applicable VAT rate for each line item
The net amount (before VAT), the VAT amount, and the gross total (including VAT)
If different VAT rates apply to different items, show the VAT separately for each rate
What If You’re Not VAT-Registered?
If your turnover is below CHF 100,000 and you’re not voluntarily registered, do not charge VAT on your invoices. You don’t need to mention VAT at all. Simply show the total amount due. Charging VAT when you’re not registered is actually a problem — you’d still owe the collected VAT to the tax authority.
Invoicing Clients Outside Switzerland
Many Swiss freelancers work with clients in the EU and beyond. The rules differ depending on where your client is located.
EU Clients (B2B)
When invoicing a business client in the EU, you generally don’t charge Swiss VAT. The supply of services is typically subject to the reverse charge mechanism: your EU client accounts for VAT in their own country. Include a note on the invoice stating that the reverse charge applies, and include your client’s EU VAT identification number if available.
Non-EU International Clients
Services provided to businesses outside Switzerland and the EU are generally not subject to Swiss VAT. Include a note on the invoice indicating the reason for the exemption.
Currency Considerations
You can invoice international clients in their preferred currency (EUR, USD, GBP, etc.). However, for your Swiss tax records, you’ll need to convert everything to CHF using the official exchange rate published by the Swiss Federal Tax Administration. Keep records of the exchange rates you used.
Record Keeping: The 10-Year Rule
Swiss law requires you to retain all invoices and business records for 10 years. This applies to both invoices you send and invoices you receive. The records must remain accessible, legible, and tamper-proof throughout the entire retention period.
Digital storage is fully accepted, as long as the integrity and authenticity of the documents can be guaranteed. In practice, this means using a system that stores your invoices securely and doesn’t allow retroactive modifications. A shoebox of printed PDFs technically works, but a proper invoicing tool makes this effortless.
5 Common Invoicing Mistakes Swiss Freelancers Make
Missing or incorrect QR code
Since QR-bills are mandatory, an invoice without a valid QR payment section can delay payment. If you’re using a Word template, double-check that your QR code meets the latest SIX standards, including the November 2025 structured address requirement.
Gaps in invoice numbering
Swiss law requires sequential, gap-free numbering. Skipping from invoice #5 to #8 can raise red flags during a tax audit. Use a system that handles numbering automatically.
Vague service descriptions
Writing “services rendered” isn’t enough. Describe what you did, when, and for how long. This protects you legally and helps clients process your invoice faster.
Charging VAT when not registered
If your turnover is under CHF 100,000 and you haven’t voluntarily registered, do not add VAT to your invoices. If you do, you’ll owe that amount to the Federal Tax Administration regardless.
Not specifying the service period
The date when work was performed must appear on the invoice, especially if it differs from the invoice date. Missing this can cause issues with VAT reporting and client accounting.
How to Make Swiss Invoicing Faster
You can absolutely create compliant Swiss invoices in a spreadsheet or Word document. But as your freelance business grows, the manual approach starts costing you time and increasing the risk of errors — especially around QR codes, sequential numbering, and VAT calculations.
That’s the problem Fakturio was built to solve. If you’re a freelancer in Switzerland, Fakturio lets you:
Create Swiss-compliant invoices in under 30 seconds, complete with a valid QR-bill
Track your hours per project and turn them directly into invoices — no retyping
Handle VAT automatically based on your registration status
Customize your invoice design to match your brand
Keep all your invoices stored and organized for the 10-year retention requirement
Estimate your taxes based on your canton, city, and income
