JUSTBILLITT GUIDE

What a Swiss invoice must contain

A Swiss invoice has no official form, but the VAT Act sets out what a VAT-registered business must state on it, and practice adds a few items that prevent unpaid bills. Here is the list, the current rates, the case of the non-registered business, and what JustBillItt fills in by itself.

The mandatory details under the VAT Act

If you are registered for VAT, Article 26 paragraph 2 of the Federal VAT Act lists what your invoice must state so that your client can deduct input tax:

• Your name and location — as they appear in your business dealings, with your UID number followed by the VAT suffix, for example "CHE-123.456.789 TVA" (MWST or IVA in the other national languages).
• The recipient's name and location — as they appear in business dealings.
• The date or period of the supply — if it differs from the invoice date.
• The type, object and extent of the supply — what you did, in plain words: "80 l water heater replacement", "living room painting 42 m²".
• The consideration — the amount to be paid.
• The VAT rate and the amount of tax — or, if the price includes VAT, stating the applicable rate is enough.

There is a relief for small amounts: on till receipts up to CHF 400, the details about the recipient are not required (Art. 26 para. 3 VAT Act). On a tradesperson's invoice, always name your client in full.

The VAT rates in force

Since 1 January 2024, Switzerland applies three rates. The rate is shown on the invoice next to the tax amount.

If you are not registered for VAT

Registration becomes compulsory from CHF 100,000 of annual turnover from taxable supplies. Below that, you may stay unregistered (or register voluntarily). In that case, your invoice shows no VAT at all: no rate, no amount, no "VAT included".

This matters: anyone who states tax on an invoice without being entitled to may be required to pay it (Art. 27 VAT Act). The simplest is to write nothing at all, or to add "not registered for VAT" so the client does not ask.

What to add in practice

The VAT Act sets the tax minimum. To get paid without discussion, a Swiss invoice also includes:

• A unique, sequential invoice number — the law prescribes no format, but your books must let every document be found. An unbroken series (2026-0001, 2026-0002…) is the expected practice.
• The issue date — and, if different, the date or period of the supply.
• The due date and payment terms — "payable within 30 days", "payable on receipt". Without a due date, late payment is harder to enforce.
• Your IBAN and a QR payment slip — this is what lets the client pay by scanning. See our guide on the Swiss QR-bill.
• Your full address and the client's — street, number, postcode, town. The QR-bill requires it anyway.
• Possibly a client number and a reference — quote number, work report number, claim number for an insurer, or the site address.

How long to keep your invoices

Accounting books and records, including invoices issued and received, must be kept for ten years (Art. 958f Swiss Code of Obligations). Electronic storage is allowed as long as the integrity and legibility of the documents remain guaranteed for the whole period. An archived, backed-up PDF does the job; an editable or lost file does not.

Quote, invoice, deposit, discount

These documents look alike but do not have the same effect:

On a long job, you can issue a deposit invoice before starting, then a final invoice that shows the total, deducts the deposit received and displays the balance due. A discount appears on a separate line, before VAT, so the client sees the gesture and the tax amount stays correct.

What JustBillItt fills in for you

Your profile holds, once and for all, your name, address, IBAN, VAT number and rate. Every invoice takes them over automatically, with a number that follows your series, today's date, the due date based on your payment term, and the QR slip. If you are not registered, leave the rate at zero: no VAT appears.

Your WhatsApp message therefore only needs the rest: the client's name, their address (at least the first time, it is then remembered), the services and the prices. A discount or a deposit received goes in the same sentence.

Frequently asked questions