Mandatory Legal Mentions on Swiss Invoices: What's REQUIRED in 2025

A non-compliant invoice can be rejected by your client, invalidated by VAT authorities, or result in fines up to CHF 5,000. Here's the exhaustive list of mandatory mentions in Switzerland.

MANDATORY Mentions on Every Swiss Invoice

1. The Word "Invoice" or "Rechnung"

Why: distinguish invoice from quote or order form.

✅ Good: "Invoice No. 2025-001"
❌ Bad: "Document" or nothing at all

2. Complete Issuer Contact Details

Mandatory:

• Company name or full name
• Complete address (street, postal code, city)
• Legal form (Sàrl, SA, sole proprietorship)
• IDE number (Business Identification)

Example:

ToBill Sàrl
Route de la Facture 12
1000 Lausanne
CHE-123.456.789 (IDE)

Important: IDE number mandatory since 2014 for all companies registered in CR.

3. Complete Client Contact Details

Mandatory:

• Name or company name
• Complete address

Why: prove commercial relationship and allow VAT deduction.

4. Unique Invoice Number

Recommended format: YYYY-XXXX (year + sequence)

Examples:

• 2025-0001, 2025-0002, 2025-0003...
• F-2025-001, F-2025-002...

Golden rule: chronological sequence without gaps (not 001, 002, 005).

5. Issue Date

Swiss format: DD.MM.YYYY (15.01.2025)

Importance: starting point of payment deadline (e.g., 30 days from this date).

6. Detailed Description of Services

Mandatory for each line:

• Nature of service or product
• Quantity
• Unit price excl. VAT
• Total amount excl. VAT per line

Compliant example:

Website development                1 x 5,000 CHF = 5,000 CHF
Monthly maintenance (3 months)    3 x   500 CHF = 1,500 CHF
Team training (4 hours)           4 x   150 CHF =   600 CHF

❌ Non-compliant: "Various services: CHF 7,100"

7. Amounts Excl. VAT, VAT and Incl. VAT

Mandatory structure:

Total excl. VAT: 7,100.00 CHF
VAT 8.1%      :   575.10 CHF
Total incl. VAT: 7,675.10 CHF

Important: amounts must be precise to the cent (no rounding before final total).

8. Applicable VAT Rate

Swiss rates 2025:

• 8.1%: standard rate (services, standard products)
• 2.6%: reduced rate (food, books, medicines)
• 3.8%: special accommodation rate

Mandatory mention: "VAT 8.1% included" or "VAT 8.1%: CHF 575.10"

9. VAT Number (if registered)

Format: CHE-XXX.XXX.XXX VAT

When is it mandatory?

• Turnover > CHF 100,000/year → mandatory registration
• < CHF 100,000/year → voluntary registration possible

Tip: even if not registered, mention "VAT not applicable (TO < 100k)" for transparency.

10. Payment Deadline and Conditions

Valid examples:

• "Payable within 30 days"
• "Payment upon receipt"
• "Payable net within 10 days"

With late payment interest (strongly recommended):

Payable within 30 days.
Late payment interest: 5% from due date.

Swiss legal rate: 5% per year (art. 104 para. 1 CO).

11. Bank Details or QR-Invoice

Option 1: Classic IBAN

Payment to account:
IBAN: CH93 0076 2011 6238 5295 7
Bank: PostFinance SA

Option 2: QR-invoice (recommended 2025)

• Swiss QR Code printed on invoice
• Contains IBAN, amount, reference automatically
• Mandatory for payments > CHF 5,000 at some banks

ToBill advantage: QR-invoice automatically generated, 100% compliant.

RECOMMENDED Mentions (not mandatory but useful)

1. Unique Reference Number

Facilitates bank reconciliation.

Example: "Reference: 2025-001-CLIENT-NAME"

2. Payment Instructions

Help client pay correctly.

Example:

Scan the QR code with your banking app
or pay via IBAN with reference: 2025-001

3. Thank You Note

Strengthens client relationship.

Example: "Thank you for your trust. For any questions: contact@tobill.ch"

Specific Cases

Non-VAT Registered (< CHF 100k)

Mention to add:

VAT not applicable - turnover below CHF 100,000/year

International Service (B2B EU)

Reverse charge mechanism:

Service exempt from Swiss VAT (Art. 23 LTVA)
VAT due by recipient (reverse charge)

Add: EU VAT number of client.

Advance Payment or Deposit

Mention:

Advance payment: CHF 2,000.00 (already paid)
Balance due: CHF 5,675.10

Common Mistakes That Can Cost You

❌ Missing unique number → invalid for VAT
❌ No VAT breakdown → refusal by tax authorities
❌ Incomplete address → invoice rejected by client
❌ No deadline → 30 days default apply (but specify it!)
❌ Wrong VAT rate → risk of fine up to CHF 5,000

How ToBill Ensures Compliance

✅ Automatic IDE/VAT numbering
✅ Compliant QR-invoice generated in 1 click
✅ Automatic VAT calculation per rate
✅ Sequential invoice numbering without gaps
✅ Legal templates validated by Swiss accountants

Result: 0 risk of non-compliance, 100% of time saved.