Why a compliant invoice template matters
In Switzerland, an invoice is more than a simple commercial document — it is an accounting record that must meet precise legal requirements. A non-compliant invoice can result in the client being denied VAT input tax deduction, disputes in debt collection proceedings, and an unprofessional image. This guide covers everything a Swiss invoice must contain in 2026, with a concrete example and common mistakes to avoid.
Mandatory information on a Swiss invoice
The Swiss Code of Obligations (CO, art. 957a ff.) and the VAT Act (LTVA/MWSTG, art. 26) define the information that must appear on an invoice.
1. Supplier identification
- Full company name or first and last name for sole traders
- Complete postal address (street, number, postal code, city)
- UID number (Unique Enterprise Identification Number) in CHE-XXX.XXX.XXX format
- VAT number if registered: CHE-XXX.XXX.XXX TVA/MWST/IVA
2. Client identification
- Name or company name of the client
- Full address of the client
- For B2B invoices: the client's UID number is recommended
3. Invoice details
- Unique invoice number: sequential numbering without gaps
- Date of issue
- Date of delivery or service if different from the invoice date
- Payment terms (e.g. 30 days net)
- Payment conditions (early payment discount, late payment penalties)
4. Line item detail
For each line on the invoice:
- Clear description of the service or goods delivered
- Quantity and unit of measure
- Unit price excluding tax
- Applicable VAT rate (8.1%, 2.6% or 3.8%)
- Line amount
5. Amount summary
- Subtotal excluding tax
- VAT amount detailed per applicable rate
- Total amount including tax
- Currency used (CHF, EUR, etc.)
6. Payment information
- IBAN of the bank account
- Bank name or financial institution
- Payment reference (for bank reconciliation)
- QR-invoice compliant section (mandatory since 2022)
For more on legal aspects, see our guide on mandatory legal information on Swiss invoices.
Recommended but optional information
Beyond legal requirements, certain information enhances professionalism:
- Company logo: reinforces your visual identity
- Phone number and email: facilitates communication
- Client purchase order number: speeds up accounts payable processing
- Notes or remarks: special conditions, warranties, acknowledgements
- Alternative payment details: if you accept multiple payment methods
Detailed example of a compliant Swiss invoice
Here is a realistic example of an invoice issued by a web agency based in Lausanne to a client in Geneva:
Header
WebStudio Sàrl
Rue du Lac 15
1003 Lausanne
CHE-123.456.789 TVA
Invoice No. 2026-0042
Date: 07.04.2026
Recipient
Boutique Mode SA
Avenue de la Gare 8
1201 Geneva
CHE-987.654.321
Line items
| Description | Qty | Unit price | VAT | Amount |
|---|---|---|---|---|
| E-commerce website development | 1 | CHF 8,500.00 | 8.1% | CHF 8,500.00 |
| Graphic design (mockups) | 1 | CHF 2,200.00 | 8.1% | CHF 2,200.00 |
| Web hosting (12 months) | 1 | CHF 480.00 | 8.1% | CHF 480.00 |
| User training (2h) | 2 | CHF 150.00 | 8.1% | CHF 300.00 |
Summary
Subtotal excl. tax: CHF 11,480.00
VAT 8.1%: CHF 929.88
────────────────────────────────────────
Total incl. tax: CHF 12,409.88
Payment terms: 30 days net
Due date: 07.05.2026
Payment section (QR-invoice)
The lower part of the invoice contains the QR payment slip compliant with Swiss Payment Standards, including:
- The QR code with all payment data
- The creditor's IBAN or QR-IBAN
- The amount and currency
- The structured payment reference
For a complete overview of the QR-invoice, see our complete guide to the Swiss QR-invoice.
B2B vs B2C invoices: what's different?
B2B invoices (between businesses)
B2B invoices must be particularly rigorous since the client needs to deduct input VAT:
- The supplier's VAT number is mandatory
- VAT detail per rate is essential
- The client's purchase order number is strongly recommended
- Structured payment references facilitate reconciliation
B2C invoices (to individuals)
For invoices to individuals:
- Prices may be shown inclusive of VAT
- The mention "VAT included" is sufficient if the rate is not detailed per line
- Formality is less strict, but mandatory legal mentions still apply
The QR-invoice: integration into your template
Since 30 September 2022, the QR payment slip is the only accepted format for payments in Switzerland. Every paper or PDF invoice must include a QR-invoice section.
QR payment slip elements
- Receipt section (left): summary of payment information
- Payment section (right): QR code + textual data
- Swiss QR Code: contains all structured data (IBAN, amount, reference, creditor, debtor)
Two types of QR-invoice
- QR-IBAN with QR reference: replaces the old BVR/ESR. Enables automatic reconciliation through the structured reference.
- Standard IBAN with SCOR reference: for payments without structured reference, using a Creditor Reference (ISO 11649).
Common mistakes on Swiss invoices
1. Missing or incorrect VAT number
This is the most common and problematic error. Without a valid VAT number, your client cannot deduct input tax. Always verify the format: CHE-XXX.XXX.XXX TVA/MWST.
2. Wrong IBAN format
A Swiss IBAN has 21 characters (CH + 2 check digits + 17 characters). A QR-IBAN always starts with CH and has an IID between 30000 and 31999. Confusing IBAN and QR-IBAN can block payments.
3. Missing QR-invoice
Since 2022, orange payment slips (BVR) are no longer accepted. Sending a paper invoice without a QR-invoice means your client cannot pay easily via e-banking.
4. Non-sequential numbering
The FTA requires continuous numbering without gaps. Gaps in the sequence may raise suspicion during a tax audit.
5. VAT not broken down by rate
If your invoice contains items subject to different rates, each rate must be clearly identified with the VAT amount calculated separately.
Create compliant invoices with To Bill
Rather than managing all these requirements manually, To Bill automates compliant invoice creation:
- Professional template: invoices are automatically formatted with your logo, contact details and all legal mentions
- Integrated QR-invoice: the QR payment slip is generated automatically on every invoice
- Automatic VAT: calculations are performed automatically based on your defined rates
- Sequential numbering: the system assigns a unique number to each invoice automatically
- Multi-currency: invoice in CHF, EUR or any other currency with automatic conversion
- Email delivery: send invoices directly from the app in one click
- Payment tracking: see in real time which invoices are paid, pending or overdue
Start your free 7-day trial at app.tobill.ch.
FAQ
Is an invoice without a VAT number valid?
Yes, if you are not VAT-registered (turnover < CHF 100,000). In that case, you must not mention VAT on your invoices. However, if you are registered, the absence of a VAT number makes the invoice non-compliant.
Must I include a QR-invoice?
If you send a paper or PDF invoice with a payment slip, yes: the QR format has been the only accepted format since 30 September 2022. If your client pays by free transfer (without a payment slip), the QR-invoice is not strictly mandatory but strongly recommended.
How long must I keep my invoices?
Swiss law requires all accounting documents, including invoices issued and received, to be kept for 10 years.
Can I issue an invoice in euros?
Yes, you can invoice in any currency. However, for VAT purposes, amounts must be converted to CHF at the exchange rate on the day of supply or the monthly average rate.
What is the difference between an invoice and a quote?
A quote is a non-binding commercial proposal (unless stated otherwise). An invoice is an accounting document issued after delivery or service, obligating the client to pay.
How should I number my invoices?
Numbering must be sequential without gaps. The format is flexible: simple numeric (001, 002...), with year prefix (2026-001), or with client prefix. The key is continuity.
What if I make a mistake on an invoice?
You must never modify an invoice already issued. Instead, issue a credit note to cancel the erroneous invoice, then create a new corrected invoice with a new number.