How to create a compliant invoice in Switzerland: complete guide for freelancers and SMEs

The mandatory elements of an invoice in Switzerland

Every invoice issued in Switzerland must contain precise legal information to be fiscally and legally valid. Here is the complete list of mandatory elements:

• Complete issuer details: name or company name, complete postal address
• UID number (Business Identification Number): format CHE-XXX.XXX.XXX, mandatory for all registered entities
• Invoice issue date
• Unique and sequential invoice number
• Customer details: name/company name and address
• Detailed description of services or products provided
• Amounts excluding and including VAT clearly indicated
• Applicable VAT rate: 8.1%, 3.8% or 2.6%
• VAT number if you are registered (format CHE-XXX.XXX.XXX VAT)
• Payment terms and deadline (e.g. 30 days net)

The absence of a single one of these elements can invalidate your invoice during a tax audit. For more details, consult our complete guide on mandatory legal information in Switzerland.

The QR-invoice: the mandatory standard since 2020

Since 30 June 2020, the QR-invoice has definitively replaced the old orange and red payment slips. This system modernises payments in Switzerland and facilitates bank reconciliation.

What is a QR-invoice? It is a standard invoice with a payment section containing a Swiss QR Code. This code integrates all payment information: IBAN or QR-IBAN, amount, structured reference, creditor and debtor details.

Concrete advantages:

• Payment in seconds via banking app (QR-code scan)
• Drastic reduction in input errors
• Automatic payment reconciliation
• Optimal traceability thanks to structured reference

Manually generating a compliant QR-invoice is complex. Tools like BePaid automatically create QR-invoices compliant with Swiss standards in a few clicks, without technical configuration.

VAT and invoicing: what you need to know

VAT (value added tax) is a central element of invoicing in Switzerland, but not all businesses are concerned in the same way.

Registration thresholds: You must register for VAT if your annual turnover exceeds CHF 100,000 for services in Switzerland, or CHF 150,000 if you import goods or services.

The three current VAT rates:

• 8.1% (standard rate): the majority of goods and services
• 3.8% (special rate): tourist accommodation
• 2.6% (reduced rate): essential goods (food, medicines, books, newspapers)

Applying the wrong rate can lead to costly tax corrections. To master all aspects of VAT in Switzerland, consult our complete guide on invoicing and VAT.

How to present the VAT number on your invoice

If you are registered for VAT, your number must appear clearly on each invoice. The official format in Switzerland is: CHE-XXX.XXX.XXX VAT (or MWST in German, IVA in Italian).

Where to place this number? Generally in the invoice header, next to your contact details and UID number. Some companies also place it in the footer.

Important: If you are not registered for VAT (turnover below the thresholds), do not mention any VAT number and do not apply any tax. Do not add mentions such as "VAT not applicable" or "VAT exempt" if you are simply below the thresholds, simply invoice your amounts without VAT.

Special cases: invoicing without VAT

Several situations allow or require you to invoice without VAT:

1. Turnover below thresholds: If you generate less than CHF 100,000 annual turnover, you are not obliged to register for VAT (voluntary registration possible).

2. Exempt services: Certain sectors are exempt from VAT by law: medical and health services, education and training, certain financial and insurance services.

3. Exports: Deliveries of goods and certain service provisions abroad are exempt from Swiss VAT. Consult our detailed guide on VAT on exports to understand the specific rules.

In all these cases, carefully document the reasons for non-application of VAT to justify your position in case of tax audit.

Invoice numbering: rules to respect

The numbering of your invoices is not trivial. The Federal Tax Administration (FTA) requires unique, continuous and sequential numbering to guarantee tax traceability.

Why it matters: This rule allows authorities to verify that no invoice has been concealed or deleted. Any irregularity can trigger an in-depth audit.

Accepted numbering systems:

• Simple: 1, 2, 3, 4...
• With annual prefix: 2024-001, 2024-002, 2024-003...
• With customer code: CLI001-001, CLI001-002...

Errors to absolutely avoid: skipping numbers, duplicating a number, going backwards in the sequence. If you manage several types of documents (invoices, credit notes, quotes), use distinct sequences with different prefixes.

BePaid automatically manages this compliant numbering, without risk of error.

Example of annotated compliant invoice

Here is the structure of a perfectly compliant Swiss invoice, section by section:

Header:
Company name (or your name if self-employed), complete address, UID number (CHE-XXX.XXX.XXX), VAT number if applicable, email and telephone.

Customer information:
Company name and complete address of recipient, aligned left or right according to your layout.

Billing details:
Invoice number (e.g. 2024-042), issue date, due date (e.g. 30 days net = payment before XX.XX.2024).

Services table:
Precise description of each line (avoid abbreviations), quantity, unit price excluding VAT, total amount excluding VAT per line.

Calculations:
Subtotal excluding VAT, VAT 8.1% (detailed amount), Total including VAT clearly visible.

QR-invoice section:
At bottom of page, Swiss QR-code with payment references, IBAN, amount and contact details.

This structure guarantees legal compliance and clarity for your customer.

Electronic invoice vs paper invoice: what changes

Good news: in Switzerland, electronic and paper invoices have exactly the same legal value. No handwritten signature or stamp is required.

Advantages of electronic invoicing:

• Instant sending by email
• Reduced costs (no printing, envelopes or postage)
• Simplified and secure cloud archiving
• Reduced environmental impact
• Faster payment (direct link to QR-code)

Archiving obligations: Whether you choose paper or electronic format, you must keep your invoices for at least 10 years in a readable and non-modifiable format. PDF is the most widely used standard for electronic invoices.

With BePaid, you create compliant PDF invoices and send them directly by email from the platform. Everything is automatically archived securely.

Best practices for professional invoicing

Beyond legal compliance, certain practices significantly improve your cash flow and professional image.

A well-designed invoice is paid faster. Rigorous follow-up reduces unpaid invoices. Automation saves you precious time. Here are the four pillars of effective invoicing.

Polish presentation and clarity

A professional invoice inspires confidence and facilitates payment. Use a sober design with your logo, colours consistent with your visual identity, and an airy layout.

Detailed descriptions: Avoid obscure abbreviations like "Serv. cons. 03/24". Prefer "Digital marketing consultancy service, March 2024 (10 hours at CHF 150/h)".

Visual hierarchy: The total amount including VAT must be most visible. Use clear tables for service lines. Space sections sufficiently.

A clear and professional invoice reduces customer questions and accelerates payment. It is a minimal investment for maximum impact on your cash flow.

Define clear payment terms

Ambiguity about payment deadlines is a frequent source of delays. Be explicit from the first invoice.

Standard deadline in Switzerland: 30 days net (payment within 30 days following invoice date). Some sectors practise 10 or 15 days for small amounts.

Recommended mentions:

• "Payment within 30 days net"
• "Due date: XX.XX.2024"
• "Payment by QR-invoice or transfer to IBAN CH..."
• Optionally: "Late payment interest: 5% per year from due date"

Transparency reduces disputes and legitimises your reminders in case of delay. Your customers know exactly what to expect.

Automate tracking and reminders

Not systematically following up your unpaid invoices means losing money. The statistics are clear: the longer you wait, the less likely you are to be paid.

Effective reminder system:

• D+7: Friendly reminder ("We confirm sending of the invoice...")
• D+15: More direct reminder ("We have not yet received your payment...")
• D+30: Formal notice with mention of late payment interest

Automating these reminders with BePaid prevents you from forgetting follow-ups and maintains constant pressure without effort. The recovery rate improves by 30 to 50% with systematic follow-up.

Archive your invoices correctly

Archiving is not only a legal obligation (minimum 10 years), it is also a matter of operational efficiency.

Recommended organisation:

• Chronological filing (by year then by month)
• Or filing by customer (with subfolders by year)
• Or filing by project for complex activities

Secure cloud solution: Favour cloud storage with automatic backups rather than paper folders or a local hard drive. You avoid accidental losses and access your documents from anywhere.

BePaid automatically archives all your issued and received invoices in a secure space. Instant search by customer, number or amount. Accounting exports in one click.

Common mistakes to avoid

Even with the best intentions, certain errors recur regularly. Here are the most common and how to avoid them:

• Forgotten UID number: mandatory on all invoices since 2011
• Incorrectly calculated VAT: check the applicable rate (8.1%, 3.8% or 2.6%)
• Non-sequential numbering: never skip numbers
• Absence of QR-code: mandatory standard since 2020
• Vague descriptions: "Service" is not enough, provide details
• Incomplete contact details: complete address mandatory
• Payment deadline not mentioned: always specify

How to correct an error: NEVER modify an invoice already sent. Issue a credit note to cancel the erroneous invoice, then create a new correct invoice. Consult our guide on how to issue a credit note.

How BePaid simplifies creating compliant invoices

Creating a compliant invoice manually requires time and attention. BePaid automates all the complexity to allow you to invoice in a few clicks.

Automatic compliance:

• Automatic generation of Swiss QR-invoices
• Sequential numbering without risk of error
• Automatic VAT calculation (8.1%, 3.8%, 2.6%)
• Pre-configured templates compliant with Swiss standards
• Centralised management of your UID and VAT number

Additional features: Real-time payment tracking, customisable automatic reminders, accounting exports (CSV, Excel), simplified bank reconciliation. Discover all the invoicing features.

Transparent pricing: Free version (10 invoices/month, 5 customers) to test without commitment. Premium at CHF 20/month or CHF 200/year (2 months free). No hidden fees.

You do not need to be an accountant to invoice correctly. The right tools make all the difference.

Creating a compliant invoice in Switzerland requires respecting precise rules: complete mandatory information, QR-invoice with structured reference code, correct application of VAT and continuous numbering. These requirements guarantee the legal validity of your documents and facilitate your relations with the tax administration.

Beyond compliance, professional invoicing involves clear payment terms, rigorous monitoring of deadlines and organised archiving for a minimum of 10 years. These best practices reduce payment delays and simplify your daily administrative management.

BePaid allows you to create compliant invoices in a few clicks, with automatic QR-codes, integrated VAT calculation and guaranteed numbering. No need to check each mandatory mention: our platform takes care of it for you. Discover how BePaid simplifies your invoicing and test free of charge up to 10 invoices per month.