Invoicing for micro-enterprises: simplifying your obligations
Introduction
Are you starting your activity as a self-employed person or managing a small structure? Good news: in Switzerland, micro-enterprises benefit from a simplified regulatory framework for invoicing and accounting. No need to set up a complex system from day one.
Obligations vary according to your turnover, particularly concerning VAT and its registration thresholds. Below certain amounts, you can invoice without VAT and maintain simplified accounting. But be careful: simplification does not mean absence of rules. Certain information remains mandatory on your invoices, and the QR-invoice applies to everyone, regardless of the size of your business.
This guide explains concretely what your minimum invoicing obligations are, how to manage VAT when your turnover remains modest, and which best practices to adopt to avoid mistakes. The objective: remain compliant without wasting time, and know exactly what is required at your level of activity.
📌 Summary (TL;DR)
Swiss micro-enterprises benefit from simplified accounting obligations and can take advantage of VAT exemption below the CHF 100,000 turnover threshold. Despite these simplifications, certain information remains mandatory on invoices, and the QR-invoice applies to all structures. Good management of numbering, archiving and payment tracking allows you to remain compliant without excessive complexity.
📚 Table of contents
What is a micro-enterprise in Switzerland?
In Switzerland, the term "micro-enterprise" has no strict legal definition, but generally refers to very small structures with limited turnover and few employees.
Most micro-entrepreneurs operate under the status of sole proprietorship (business in one's own name), the simplest and most common legal form to start with. This status requires no minimum capital and is easily registered in the commercial register if turnover exceeds CHF 100,000.
Micro-enterprises are distinguished from SMEs by their reduced size: often a sole entrepreneur or with 1-2 collaborators, turnover generally below CHF 100,000 in the first year, and a simplified structure without separation between personal and professional assets.
This administrative simplicity allows you to start quickly, but also implies unlimited liability on your personal assets.
Simplified invoicing obligations
Micro-enterprises benefit from several simplifications in terms of invoicing, but must still comply with certain basic legal obligations.
Unlike large companies, you are not required to produce ultra-detailed invoices with all the complex accounting elements. The tax administration tolerates simplified formats as long as the essential information is present.
These simplifications mainly concern accounting (cash book authorised), optional information and VAT exemption below certain thresholds. But be careful: even simplified, your invoicing must allow clear tax control.
The two main aspects to master are the minimum mandatory information and the required level of accounting.
Minimum mandatory information
Any invoice, even simplified, must contain these essential elements:
Your complete contact details (name/business name, address)
Customer contact details (name, address)
Invoice issue date
Unique and sequential invoice number
Clear description of the service or product
Total amount to be paid
If you are registered for VAT, add your VAT number, the rate applied and the VAT amount separately.
If you benefit from VAT exemption, simply state: "Not registered for VAT" or "VAT not applicable".
This information allows your customer to justify their expenses and the tax administration to check your income.
Simplified accounting: how far to go?
Sole proprietorships with turnover below CHF 500,000 (CHF 100,000 for legal entities) can maintain simplified accounting rather than double-entry bookkeeping.
Concretely, this means that a simple cash book is sufficient: you record your income and expenses chronologically, with the corresponding supporting documents (invoices issued and received).
This method is largely sufficient for the annual tax return and much more accessible than a complete balance sheet. However, you must keep all documents for 10 years.
Beyond CHF 500,000 turnover, double-entry bookkeeping becomes mandatory. This is the time to consider more comprehensive software or support from a fiduciary.
VAT for micro-enterprises: exemption and thresholds
VAT often represents a source of concern for micro-entrepreneurs, but Swiss rules are rather favourable to small structures.
The key principle: as long as your annual turnover remains below CHF 100,000, you automatically benefit from VAT exemption. You then have neither to charge VAT, nor to declare it, nor to remit it.
This administrative simplification is valuable in the start-up phase. But as soon as you exceed the threshold, you must register with the FTA within 30 days.
Two essential questions arise: how to calculate this threshold and how to invoice correctly without VAT?
The CHF 100,000 threshold: are you concerned?
The VAT registration threshold of CHF 100,000 is calculated on gross annual turnover, all professional income combined.
Attention: this amount is understood excluding VAT (since you do not yet charge it), but includes all your services and sales. If you exceed this threshold, you must register with the Federal Tax Administration (FTA) within 30 days.
Once registered, you charge VAT at the applicable rate (8.1% for most services), but you can also deduct VAT on your business purchases.
Some entrepreneurs choose voluntary registration even below the threshold, particularly if they have significant investments.
Invoicing without VAT: what you need to know
If you benefit from VAT exemption, your invoices must not mention VAT, nor display a VAT number.
To avoid any confusion, simply add a clear mention on your invoices: "Not registered for VAT" or "VAT not applicable (VAT exemption)".
This transparency prevents your customers from expecting to recover VAT on your service. Your prices are therefore net and final.
The main disadvantage: you cannot recover VAT on your own business purchases. If you invest heavily in equipment, materials or subcontracting, voluntary registration may become worthwhile despite the additional administrative obligations.
QR-invoice: even for small structures
Since 1 October 2022, the old orange and red payment slips are no longer accepted. All businesses, including micro-enterprises, must use the QR-invoice to receive payments.
The QR-invoice incorporates a standardised QR code that contains all payment information: amount, reference, bank details. Your customers can scan this code with their e-banking to pay in a few seconds, without risk of input error.
This format also simplifies your tracking: payments are identified automatically thanks to the unique reference integrated in the QR code. You know immediately which invoice has been settled.
BePaid automatically generates compliant QR-invoices for each invoice you create. No need to handle separate slips or check compliance: everything is integrated and compliant with Swiss standards from the first invoice.
Managing your invoices as a micro-entrepreneur: best practices
Good invoicing management is not limited to creating compliant documents. It also includes organisation, tracking and archiving to avoid oversights and tax problems.
Even with a limited volume of invoices, adopting good practices from the start saves you time and protects you in the event of a tax audit.
Two essential aspects to master: numbering and archiving on the one hand, payment tracking and reminders on the other.
Numbering and archiving
All your invoices must bear a unique and sequential number, without gaps or duplicates. This rule is strict: the tax administration can sanction you in case of anomaly.
Use a simple and consistent format: 2024-001, 2024-002, etc. Avoid starting again from zero each month or skipping numbers.
You must keep all your invoices for 10 years, whether issued or received. Digital format is authorised, provided that the documents remain legible and accessible throughout the legal period.
Organise your invoices by year and in chronological order. A simple cloud folder or invoicing software like BePaid is largely sufficient to archive automatically and find any invoice in a few seconds.
Payment tracking and reminders
Even with few customers, payment tracking is crucial for your cash flow. An unpaid invoice can quickly pose a problem for a micro-enterprise.
Set clear payment terms on your invoices (generally 30 days). Systematically note the payment date received for each invoice.
If a customer does not pay by the due date, follow up quickly: a first friendly reminder after 7-10 days of delay, then a more formal reminder if necessary.
BePaid automates this tracking: you can see at a glance which invoices are pending, overdue or paid. Automatic reminders are triggered according to your settings, without you having to think about it. This frees up your time whilst securing your collections.
When to move to a more comprehensive solution?
At the start, simplified invoicing is largely sufficient. But several signals indicate that it is time to evolve towards a more structured solution.
First indicator: you are approaching or exceeding the CHF 100,000 turnover threshold. VAT registration involves new obligations (periodic returns, rate management, VAT recovery) that require more rigorous tracking.
Another signal: you are multiplying customers and invoices. Managing 5 invoices per month manually is easy, but 20 or 30 quickly becomes time-consuming and error-prone.
Finally, if you need accounting exports for your fiduciary or automatic bank reconciliation, basic tools show their limits.
BePaid supports this transition naturally: the free version covers your first steps, then Premium features (CHF 20/month) add complete VAT management, exports, bank reconciliation and automatic reminders. You evolve without changing tools.
Invoicing in a micro-enterprise does not need to be complicated. You benefit from simplified obligations, simplified accounting and potentially VAT exemption up to CHF 100,000 turnover. But even with these facilities, certain rules remain essential: minimum mandatory information, QR-invoice compliant with Swiss standards, sequential numbering and archiving for 10 years.
The essential thing is to establish good practices from the start: invoice quickly, track your payments and systematically follow up on delays. These simple habits will save you cash flow problems and save you valuable time.
BePaid simplifies invoicing for micro-entrepreneurs with compliant QR-invoices, automatic payment tracking and customisable reminders. The free version allows you to create up to 10 invoices per month, ideal for starting out with peace of mind. Test it free of charge and focus on your business, not on your administration.
