Swiss Invoice Template: Everything You Need to Know About Mandatory Information
In Switzerland, an invoice is not just a commercial document. It constitutes a full accounting record, governed by the Code of Obligations (CO) and, where applicable, by the Federal VAT Act (VATA). An incomplete or poorly drafted invoice can result in the rejection of input tax deduction by the FTA, payment delays, or even disputes with your clients. Whether you are a self-employed professional, an SME manager or a freelancer, mastering the mandatory information on a Swiss invoice is essential.
In this guide, we review each required element, the specific VAT rules, best practices for numbering and a ready-to-use Swiss invoice template.
Mandatory Information on a Swiss Invoice According to the CO
The Code of Obligations (art. 957 et seq.) and the VATA (art. 26) require a minimum set of information. Here is the complete list, detailed point by point.
Identification of the Issuer (the Supplier)
- Full name or company name: as registered in the Commercial Register (CR). For a sole proprietorship, indicate your first and last name followed by your business activity.
- Full address: street, number, postal code and city. The address must exactly match the one registered with the CR.
- UID number (Enterprise Identification Number): in the format CHE-XXX.XXX.XXX, mandatory for any entity registered with the CR. This number replaced the former federal number since 2014.
- VAT number: only if you are subject to VAT (see the VAT section below).
- Contact details: phone number and email address. While not strictly mandatory under the CO, they facilitate communication and speed up invoice processing.
Identification of the Recipient (the Client)
- Client's full name or company name
- Full address: essential for B2B invoices, it also helps clearly identify the recipient in case of a tax audit.
- Client's UID number (recommended for B2B transactions, mandatory for certain VAT operations)
Invoice-Related Information
- Invoice number: unique, sequential and without gaps (see the numbering section below).
- Issue date: the date on which the invoice is created.
- Delivery or service date: if it differs from the issue date, it must be explicitly mentioned. The FTA may refuse input tax deduction if this date is missing.
- Due date: the payment deadline granted to the client. To learn more about legal deadlines and late payment management, see our guide on payment deadlines in Switzerland.
Description of Services or Products
- Clear description of each good or service provided
- Quantity and unit of measurement (hours, pieces, flat rate, etc.)
- Unit price excluding tax
- Total amount per line (quantity x unit price)
- Discounts or rebates, if any, detailed separately
The description must be sufficiently precise so that the client and the tax authorities understand the exact nature of the service. For example, "Consulting" is too vague; prefer "Digital strategy consulting -- workshop of 10.10.2025 (4 hours)".
Payment Details
- IBAN: in Swiss format (CH + 19 characters) or international format
- Account holder name and bank name
- BIC/SWIFT: mandatory for international payments
- QR payment code: the QR-invoice has replaced the former payment slips (ESR) since October 2022. For a detailed guide on its implementation, see our article on the QR-invoice in Switzerland.
VAT Requirements: Rules Based on Your Status
VAT requirements vary depending on whether you are subject to VAT or not. An error in this section can have direct financial consequences for your client.
If You Are Subject to VAT
Any company with annual turnover exceeding 100'000 CHF (or that registers voluntarily) must include on each invoice:
- The VAT number in the official format: CHE-XXX.XXX.XXX MWST (or TVA / IVA depending on the linguistic region). Note: the MWST, TVA or IVA suffix is mandatory.
- The applicable VAT rate per product or service line:
- 8.1%: standard rate (most goods and services)
- 3.8%: special rate for accommodation
- 2.6%: reduced rate (food, medication, books, newspapers)
- The VAT amount calculated for each rate applied
- The total amount excl. VAT (before tax) and incl. VAT (all taxes included)
If multiple rates apply on the same invoice, each rate must be presented separately with its corresponding amount. ToBill automatically calculates and breaks down the VAT by rate on your invoices, eliminating any risk of error.
If You Are Not Subject to VAT
If your turnover is below 100'000 CHF and you have not opted for voluntary registration, you must clearly state: "VAT not applicable -- company not subject to VAT" or an equivalent wording. You must under no circumstances charge VAT, or you will be required to remit it to the FTA. To delve deeper into VAT rules, see our VAT guide for freelancers.
Invoice Numbering: Best Practices
Invoice numbering is not just an administrative formality. It ensures the traceability of your transactions and constitutes a legal requirement as part of bookkeeping (art. 957a CO).
Fundamental Rules
- Sequential and chronological: each invoice receives a number higher than the previous one.
- No gaps or duplicates: a break in the sequence can raise suspicion with the tax authorities during an audit.
- Unique: the same number can never be assigned to two different invoices, even across different financial years.
Recommended Formats
The format is free, but it is advisable to adopt a clear structure:
- F-2025-001: prefix + year + sequential number
- 2025-10-001: year + month + number
- INV-00042: simple prefix + global number
With ToBill, numbering is fully automated. You define your preferred format once in the settings, and each new invoice automatically receives the next number, with no risk of duplicates or gaps.
Currencies and International Invoicing
Basic Rule: the Swiss Franc
In Switzerland, invoices are generally issued in CHF (Swiss franc). No law prohibits invoicing in another currency, but amounts must be convertible to CHF for accounting and VAT reporting purposes.
Invoices in Foreign Currencies
If you work with international clients (EUR, USD, GBP, etc.), you must:
- Clearly indicate the currency used on the invoice
- Apply the exchange rate on the date of issue or the monthly average rate accepted by the FTA
- Keep a record of the applied rate for your accounting archives
ToBill supports multi-currency invoicing, with automatic conversion and exchange rate updates.
Payment Terms and Deadlines
Each invoice must specify the payment terms. In the absence of any mention, payment is due immediately under art. 75 CO.
Recommended Mentions
- Payment deadline: "Payable within 30 days" is the B2B standard in Switzerland.
- Discount for early payment (optional): "2% discount if paid within 10 days".
- Late payment interest: you may remind clients of the legal rate of 5% per year applicable in case of late payment (art. 104 CO).
- Accepted payment methods: bank transfer, QR-invoice, TWINT, credit card, etc.
Clear and visible terms significantly reduce payment delays. With ToBill, you customize your terms once and they are automatically applied to all your invoices.
Credit Notes and Proforma Invoices
The Credit Note
When you need to correct or partially cancel an invoice already issued, you issue a credit note. It must:
- Carry a unique number (in a separate series or integrated into your numbering)
- Reference the original invoice (number and date)
- Detail the corrected amounts, including VAT
- Clearly include the mention "Credit note"
Never delete an invoice already sent from your accounting. The credit note is the only legal way to correct an issued invoice.
The Proforma Invoice
A proforma invoice is not an official accounting document. It serves as a detailed quote or a document for customs formalities. It must bear the mention "Proforma invoice -- this document is not an invoice" and must not appear in your invoice numbering. ToBill allows you to easily generate proforma invoices separate from your final invoices.
Compliant Swiss Invoice Template
Here is a Swiss invoice template incorporating all mandatory information:
[YOUR LOGO]
YOUR COMPANY LLC
Rue Example 123
1000 Lausanne
CHE-123.456.789
CHE-123.456.789 TVA
Tel.: +41 21 123 45 67
Email: info@yourcompany.ch
CLIENT SA
Avenue Client 456
1200 Geneva
CHE-987.654.321
INVOICE No. F-2025-042
Issue date: 12.10.2025
Service period: 01.10.2025 - 10.10.2025
Due date: 11.11.2025 (30 days net)
Description Qty U.P. Total
------------------------------------------------------------
Website development 1 5'000.- 5'000.-
Annual hosting 1 300.- 300.-
User training (2h) 2 150.- 300.-
------------------------------------------------------------
Subtotal excl. VAT 5'600.-
VAT 8.1% 453.60
------------------------------------------------------------
Total incl. VAT CHF 6'053.60
Payment terms:
Payable within 30 days.
Late payment interest of 5% per year.
Payment details:
IBAN: CH93 0076 2011 6238 5295 7
Bank: Banque Cantonale Vaudoise
In favor of: Your Company LLC
[QR PAYMENT CODE]
Thank you for your trust!
This template complies with all Swiss legal requirements. With ToBill, this template is automatically generated with the QR payment code compliant with Swiss Payments standards.
Common Errors That Get an Invoice Rejected
Certain errors come up frequently and can cause payment delays, client rejection or a tax reassessment:
- VAT number missing or in the wrong format: the CHE-XXX.XXX.XXX MWST format is strict. A single digit error invalidates the entire invoice from a VAT perspective.
- Non-sequential numbering: gaps in numbering attract attention during tax audits.
- Description too vague: "Various services" or "Consulting" is not sufficient. Detail the nature, date and duration of the service.
- Missing service date: if it differs from the issue date, it must absolutely appear on the invoice.
- Missing QR code: since the removal of ESR payment slips, the QR code is the payment standard in Switzerland. Its absence complicates payment for your clients.
- VAT charged by a non-registered company: if you are not subject to VAT, you have no right to include a VAT amount.
- Incorrect or incomplete IBAN: a single digit error prevents payment.
- Currency not specified: always indicate CHF, EUR or the relevant currency.
Design Tips for a Professional Invoice
Beyond legal compliance, the presentation of your invoices reflects your brand image.
- Include your logo at the top left or center of the document, in high resolution.
- Use your brand colors for headers and dividing lines, while keeping text in black for readability.
- Organize information hierarchically: issuer and client data at the top, the service table in the center, totals and payment terms at the bottom.
- Keep the layout clean: generous margins and sufficient spacing between sections make the invoice more readable.
- Use PDF format: it ensures the layout remains identical regardless of the recipient's device.
With ToBill, you fully customize the appearance of your invoices: logo, colors, fonts, payment terms and legal notices. You can also issue your invoices in multiple languages (FR, DE, IT, EN) to serve your clients throughout Switzerland and internationally.
Simplify Your Invoicing with ToBill
Creating compliant invoices should not be a chore. With ToBill, you centralize the entire process:
- Select your client from your database (or create a new one in a few seconds)
- Add your lines of products or services with automatic VAT calculation
- Generate the PDF with compliant QR-invoice and send it directly by email
What ToBill automates for you:
- Seamless sequential numbering
- VAT calculation and breakdown by rate
- QR payment code generation
- Email sending with open tracking
- Automatic reminders for unpaid invoices
- Multi-currency management with updated exchange rates
Every invoice generated by ToBill automatically complies with all the mandatory information described in this article, allowing you to focus on your business rather than on administration.