Invoices: mandatory legal information in Switzerland
Introduction
Creating an invoice seems simple. Yet, in Switzerland, a non-compliant invoice can lead to payment delays, problems with the Federal Tax Administration (FTA), or even disputes with your clients. Between the basic mandatory information, VAT requirements and the QR-invoice imposed since 2020, the rules are numerous.
Many freelancers and SMEs ask themselves the same questions: must I mention my VAT number? How do I number my invoices correctly? Which mandatory information must I absolutely include? Are general terms and conditions required?
This guide provides you with the complete list of mandatory legal information on a Swiss invoice, with practical cases and concrete examples. You will know exactly which elements to include according to your situation: VAT registered or not, international invoices, small amounts, credit notes. We also cover VAT management in Switzerland and the specific rules to comply with.
The objective: to help you invoice in full compliance, without risk of error or administrative sanction.
📌 Summary (TL;DR)
A Swiss invoice must contain specific mandatory information: complete details of the issuer and client, issue date, unique and continuous number, description of services, amounts excluding and including VAT. If you are VAT registered, you must add your VAT number and the breakdown of rates applied. Since 2020, the QR-invoice is mandatory for all payments in Switzerland.
Certain specific situations (international invoices, amounts below 400 CHF, credit notes) have particular rules. BePaid automatically generates compliant invoices with all required information and valid QR-codes.
📚 Table of contents
Mandatory information on every Swiss invoice
Every invoice in Switzerland must contain minimum legal information to be legally and fiscally valid:
- Complete issuer details: name or company name, complete address
- Client details: name/company name and address
- Unique invoice number: traceability and tax control
- Issue date: starting point for payment terms
- Detailed description: services or products provided
- Amounts: unit prices, quantities, totals excluding and including VAT
- Payment term: due date or number of days
- Bank details: to facilitate payment
This information guarantees the legal validity of your invoice and facilitates accounting for you and your client.
Specific information related to VAT
If you are VAT registered, your invoice must include additional mandatory information:
- VAT number: in the format CHE-XXX.XXX.XXX (mandatory once you exceed the registration threshold)
- VAT rates applied: 8.1% (standard rate), 3.8% (accommodation) or 2.6% (basic necessities)
- VAT amount per rate: detailed if several rates apply
- Total including VAT: final amount with VAT included
If you are not VAT registered, clearly mention "VAT not applicable" or "Not VAT registered". To understand everything about VAT and invoicing in Switzerland, consult our complete guide.
The QR-invoice: mandatory since 2020
Since 30 September 2022, the old orange and red payment slips are no longer accepted. Every invoice must now include a payment section with QR-code compliant with Swiss standards.
The QR-code contains all the information necessary for payment: invoice reference, amount, bank details (IBAN), creditor and debtor information. Your client can scan the code with their e-banking application to pay in a few seconds.
BePaid automatically generates QR-invoices compliant with Swiss standards, without complex configuration. You create your invoice, the QR-code is added automatically.
Invoice numbering: rules and best practices
The unique invoice number is a legal obligation in Switzerland. It enables tax and accounting traceability of your transactions.
Rules to comply with:
- Each invoice must have a unique number
- Numbering must be sequential and chronological
- No duplicates or gaps in the sequence (tax control)
- Free format: 2024-001, F-001, INV-2024-001, etc.
Practical advice: choose a format adapted to your volume. For small structures, annual numbering (2024-001) is sufficient. BePaid automatically manages sequential numbering and helps you avoid duplicate errors.
General terms and conditions and payment terms
The payment term must always appear on your invoice: "30 days net", "Payable immediately", "Due on 15.03.2024", etc. This information avoids misunderstandings and serves as a reference in case of delay.
The general terms and conditions are not mandatory on the invoice itself, but strongly recommended. You can:
- Integrate them directly on the invoice (if short)
- Mention them with a reference: "General terms and conditions available at [URL]"
- Attach them as a PDF annex
Useful information: late payment interest rate (generally 5% in Switzerland), discount for early payment, dispute procedures.
Special cases and specific situations
Certain situations require additional or adapted information on your invoices. Here are the most common cases you might encounter in your business.
Adapting your invoices according to the context guarantees their legal compliance and facilitates accounting management for you and your clients.
International invoices (outside Switzerland)
For services or deliveries outside Switzerland, specific information applies:
- Client's country: to be mentioned explicitly
- European VAT number: if the client has one (EU format)
- "Self-billing" or "Reverse charge" mention: for B2B services in Europe
- Swiss VAT: generally not applicable for international services
VAT rules vary according to the type of service (services, goods) and the destination country. Consult the FTA or your fiduciary for complex cases.
Invoices under 400 CHF
For amounts below 400 CHF, legislation authorises simplified invoices with fewer details. However, this simplification is not recommended.
It is better to keep all mandatory information, even for small amounts. This guarantees complete traceability, facilitates your accounting and avoids any confusion during a tax audit. With a tool like BePaid, creating a complete invoice takes the same time as a simplified invoice.
Corrective invoices (credit notes)
A credit note must contain specific information to ensure traceability:
- Reference to the original invoice: number and date
- Reason for the credit note: cancellation, return, invoicing error, discount
- Negative amounts: preceded by the minus sign
- VAT impact: correction of the VAT initially invoiced
Credit notes are essential for accounting and VAT returns. They must be as rigorous as standard invoices. To avoid common invoicing errors, use a system that automatically manages credit notes.
How BePaid guarantees the compliance of your invoices
BePaid automatically integrates all mandatory information in your invoices, without you having to think about it:
- Compliant QR-code: automatically generated according to Swiss standards
- Automatic numbering: sequential and without duplicates
- VAT management: Swiss rates (8.1%, 3.8%, 2.6%) and automatic calculations
- Complete details: issuer and client pre-filled
- Payment terms: customisable according to your needs
You create your invoice in a few clicks, BePaid takes care of compliance. Take advantage of our free version to test the solution (10 invoices included).
A compliant invoice in Switzerland must include specific mandatory information: complete identification of the parties, sequential numbering, description of services, amounts and date. If you are VAT registered, the VAT number and breakdown of rates become essential. Since 2020, the QR-invoice with its structured reference code facilitates payments whilst guaranteeing legal compliance.
Beyond basic obligations, consider payment terms, general terms and conditions and special cases such as international invoices or credit notes. Rigorous invoicing protects your business in case of tax audit and strengthens your professionalism with your clients.
With BePaid, all this legal information is automatically integrated into your invoices. The platform generates compliant QR-invoices, manages sequential numbering and applies current Swiss VAT rates. You save time and avoid costly errors. Test for free with 10 invoices and 5 clients, then upgrade to Premium for only 20 CHF/month.
