Proper invoicing as a Swiss artisan
Plumbers, electricians, carpenters, masons, heating engineers, painters, tilers: Swiss artisans all share the same reality. Construction sites stretch over days or months, advanced material costs weigh on cash flow, private clients sometimes pay late, and VAT must reconcile perfectly on the quarterly return. Poorly managed invoicing is not just an administrative nuisance — it is a direct threat to the company's survival.
This guide covers everything a Swiss artisan needs to know in 2026 to invoice construction sites: quotes compliant with SIA practices, QR-invoice tailored to private clients, deposits, progress billing, retention money, VAT at 8.1%, reminders and debt collection. The goal: get paid faster, avoid disputes and stay compliant.
1. Specifics of artisan invoicing in Switzerland
Quotes: not mandatory, but indispensable
Unlike some European countries, Swiss law does not require a written quote for most artisan services. The Code of Obligations (CO) leaves the parties free to set the price retroactively. In practice, working without a written quote is a professional mistake that exposes you to two major risks: the client contesting the amount once the job is completed, and the inability to prove the scope of the mandate in case of dispute.
A signed quote transforms a simple discussion into a contract for work (art. 363 et seq. CO). It binds the artisan to the price and deliverables, and binds the client to payment. Even for a CHF 200 emergency repair, a quick quote (SMS, email with written acceptance) protects both parties.
The deposit at signature
In Swiss artisan practice, the deposit at signature typically ranges between 30% and 50% of the total amount, depending on the weight of materials. This deposit covers the purchase of supplies and secures the company's cash flow.
| Type of project | Usual deposit | Rationale |
|---|---|---|
| Emergency repair (< CHF 1,500) | 0% | Cash payment at the end |
| Small works (CHF 1,500 - 10,000) | 30% | Material coverage |
| Renovation (CHF 10,000 - 50,000) | 40% | Materials + start-up |
| Large project (> CHF 50,000) | Monthly progress billing | See section 4 |
| Heating / complete bathroom | 50% | Heavy supplier orders |
The deposit must be issued as a separate deposit invoice with its own QR-invoice. This is not an off-books advance: it is a VAT-taxable revenue, to be declared in the quarter of collection if the artisan uses the effective method.
Progress billing (interim statements)
For projects lasting more than a few weeks, invoicing only at the end is not sustainable. Artisans invoice through progress statements (also called progress billing): each month, the company draws up a statement of work completed and issues a partial invoice. We detail this mechanism in section 4.
Final balance at project completion
The last invoice, called the final invoice, recaps all services, deducts the deposits and progress payments already received, and presents the balance. This is also the stage where the retention guarantee (5 to 10%) applies, released after the defect notification period.
2. Quotes compliant with SIA standards
The Swiss Society of Engineers and Architects (sia.ch) publishes SIA standard 118, which governs the general conditions for construction work. Even if you are not contractually bound by SIA 118, your quotes often refer to it implicitly, and a judge will draw inspiration from it in case of dispute.
Breakdown: labour / materials / travel
A credible artisan quote never presents a flat lump sum. It details:
- Labour: hourly rate (typically CHF 85 to 130 excl. VAT depending on specialty and canton), estimated number of hours per task.
- Materials: detailed list with quantities, unit prices and possible margin (often 15 to 25%).
- Travel: travel flat rate or mileage (CHF 0.70/km is standard practice), travel time billed or included.
- Scaffolding rental, rubble, waste removal: separate line items.
- Ancillary services: site cleaning, insurance, risk premium.
This transparency reassures the client and limits disputes. See our Swiss professional quote template for a complete model.
Validity of the quote
The standard validity of an artisan quote is 30 days. Beyond that, the artisan may revise prices upwards if materials have increased (steel, copper, wood are volatile). Explicitly mention the validity deadline on the quote.
Warranty and after-sales service
SIA 118 provides for a 2-year warranty for hidden defects, with the possibility of extension to 5 years in certain contracts. Specify in the quote:
- The warranty duration (2 years minimum, 5 years if you offer it).
- What is covered (execution defects) and excluded (normal wear, poor maintenance).
- After-sales conditions (response time, cost of travel outside warranty).
Price review clause
Since 2022-2023, fluctuations in copper, steel and energy have made price review clauses almost indispensable for projects lasting more than three months. Standard wording:
If the main materials (steel, copper, wood, insulation) increase by more than 5% between the quote date and the effective order with the supplier, the price will be adjusted proportionally, upon presentation of supplier invoices.
3. QR-invoice for artisans
Why the QR-invoice changes everything for an artisan
Since 30 September 2022, the QR-invoice has been the only payment slip format accepted in Switzerland. For an artisan who works extensively with private clients, it is a direct payment lever: 85% of Swiss households use mobile e-banking and scan the QR-invoice with their phone. No more IBANs to re-enter, no reference errors, no cheques to deposit.
Artisans who have switched to QR-invoice report a gain of 5 to 10 days on the average payment delay compared to the old red payment slips or invoices without a slip.
Structured reference by project
The QR-invoice offers a structured reference (QR-IBAN + QRR reference). For an artisan juggling multiple projects at once, structuring the reference by project enables automatic bank reconciliation:
Example QRR reference: 21 00000 00001 24003 00001 7
└─ project ─┘ └─ invoice ─┘
Each payment received automatically lands on the correct project in cost accounting, without manual entry. A software like Tobill handles this natively.
Deposit invoices with separate QR references
Each deposit, each progress statement and the final invoice must have their own QR-invoice with a unique reference. Never send the same QRR reference on two invoices: the client's bank will refuse the second payment or create a duplicate that will pollute your reconciliation.
4. Managing long construction sites
Progress billing (monthly statements)
For a CHF 50,000 project over four months, here is a typical invoicing schedule:
| Timing | Document | Amount excl. VAT | Cumulative |
|---|---|---|---|
| Signature | Deposit invoice | CHF 15,000 (30%) | 30% |
| End of month 1 | Statement no. 1 | CHF 10,000 | 50% |
| End of month 2 | Statement no. 2 | CHF 10,000 | 70% |
| End of month 3 | Statement no. 3 | CHF 10,000 | 90% |
| End of project | Final invoice | CHF 5,000 (balance) | 100% |
Each statement presents:
- The total project amount.
- The cumulative amount of work completed at the statement date.
- The amount already invoiced (deposit + previous statements).
- The amount due for the current statement.
- The VAT applied.
This transparency is required by SIA 118 and prevents disputes.
Retention guarantee
The retention guarantee is a percentage of the total amount (usually 5 to 10%) that the client withholds until the end of the defect notification period. It covers any defects that might appear after handover.
Two methods:
- Cash retention: the client does not pay the 5-10% of the final invoice. The artisan invoices it separately at the end of the period.
- Bank guarantee: the artisan provides a bank guarantee of equivalent amount, and the client pays 100% of the invoice. This option preserves cash flow but costs 1 to 1.5% per year.
Release after defect notification period
According to SIA 118, the client has a defect notification period of 2 years (5 years for hidden defects). At the end of this period, the retention guarantee must be released. In practice, many artisans forget to invoice this release: set a reminder in your management tool to automatically send the release invoice at the 24th month.
5. Artisan VAT
Standard 8.1% rate on labour and materials
Since 1 January 2024, the standard Swiss VAT rate has risen to 8.1% (up from 7.7%). It applies to all artisan services: labour, materials billed to the client, travel, scaffolding rental.
Remember this simple rule: on an artisan invoice, everything is at the standard rate of 8.1%, except for special cases detailed below. See our complete VAT 2026 guide.
Reduced rates: insulation, energy renovation
Beware of a common misconception: there is no reduced rate for energy renovation works under Swiss VAT, unlike France or Germany. Insulation works, replacing a boiler with a heat pump, installing solar panels — all are billed at 8.1%.
On the other hand, cantonal and federal subsidies (Buildings Programme, MINERGIE) can reduce the final burden for the client. These subsidies should be mentioned separately in the quote, without impacting the VAT base.
The CHF 100,000 threshold
Any artisan who exceeds CHF 100,000 in worldwide turnover over 12 rolling months must register for VAT within 30 days. Below this threshold, VAT registration is optional. See our VAT guide for freelancers.
A masonry apprentice or a part-time artisan may stay below, but most full-time artisans exceed this threshold from the first year. Voluntary registration is sometimes attractive even below: it allows deducting input VAT on vehicles, tools and materials.
Quarterly return or flat-rate method (TDFN)?
Two options:
| Method | Frequency | Principle | For whom |
|---|---|---|---|
| Effective | Quarterly | Output VAT − Input VAT | Large material purchases |
| TDFN (net tax debt rate) | Half-yearly | Flat % on VAT-inclusive turnover | Simplicity, < CHF 5.02M turnover |
For most artisans, the effective method is more advantageous because purchased materials represent a high volume of input VAT. An electrician who buys CHF 40,000 of equipment per year recovers CHF 3,240 of VAT via the effective method, which often exceeds the TDFN gain.
6. Reminders and unpaid invoices
Private vs. business: two worlds
Artisan unpaid invoices break down into two distinct profiles:
| Criterion | Private client | Business client / property manager |
|---|---|---|
| Standard deadline | 30 days | 30 to 60 days |
| Typical reason for default | Quality dispute, cash flow | Slow internal process |
| First recourse | Amicable reminder | Reminder to accountant |
| Cost of debt collection | Risky (often small amount) | More profitable |
Private clients often dispute to justify late payment. Anticipate: before/after site photos, signed handover report, quote accepted in writing.
Standard payment deadline: 30 days
Absent a contrary clause, the payment deadline is 30 days from receipt of the invoice (art. 102 CO: default begins at the expiry of the deadline). You can shorten this deadline contractually: 10 days for small emergency repairs, cash payment for small-value services. See our article on payment deadlines in Switzerland.
The Federal Debt Collection Act (LP)
Switzerland has a particularly efficient debt collection system: the Federal Act on Debt Enforcement and Bankruptcy (LP). In case of unpaid invoices, the artisan can file a debt collection request with the Debt Collection Office at the debtor's domicile. No judgment is required to start.
Steps:
- Amicable reminder: 2 reminders (D+7 and D+30) with legal default interest at 5% (art. 104 CO).
- Formal notice with a 10-day deadline.
- Debt collection request at the Office (fees: CHF 30 to 410 depending on the amount).
- Payment order served on the debtor.
- Seizure or bankruptcy if no objection is filed.
Cost of debt collection
Fees are advanced by the creditor but recoverable from the debtor:
| Claim amount | Collection fee |
|---|---|
| Up to CHF 100 | CHF 7 |
| CHF 100 - 500 | CHF 20 |
| CHF 500 - 1,000 | CHF 40 |
| CHF 1,000 - 10,000 | CHF 70 to 180 |
| CHF 10,000 - 100,000 | CHF 180 to 400 |
For claims below CHF 500, debt collection remains unprofitable in terms of time. Above CHF 1,500, it is an effective pressure lever: many debtors settle upon receipt of the payment order to avoid registration in the debt collection register.
7. Recommended insurance for artisans
Professional liability
Professional civil liability is not legally mandatory in Switzerland, but it is contractually required in 100% of cases: property managers, architects and business clients demand a liability certificate before signing the contract. For a building artisan, the annual premium ranges from CHF 800 to 2,500 depending on turnover and specialty. Recommended minimum coverage: CHF 5 million.
Decennial liability (or its equivalents)
Switzerland does not have mandatory decennial liability in the French sense. Construction defects are covered by:
- The SIA 118 warranty of 2 years (5 years for serious hidden defects).
- The builder's liability for hidden defects up to 5 years (art. 371 CO).
For large works, some clients require a performance bank guarantee of 5 to 10 years, to be negotiated with your bank.
Construction works insurance
Construction works insurance (CWI) covers damage to the work during the project: fire, equipment theft, water damage, vandalism. It is often taken out by the building owner but may be required of the artisan on large projects.
See our complete guide to insurance for self-employed in Switzerland.
8. Digital tools for artisans
Tobill for invoicing
An invoicing software suited to artisans handles the following:
- Quotes with labour / materials breakdown and one-click conversion to invoice.
- Deposit invoices and progress statements with automatic balance calculation.
- QR-invoice compliant with Swiss Payment Standards, structured reference by project.
- Mobile app for invoicing from the site (tablet, phone).
- Automatic VAT return (effective or TDFN method).
- Automatic reminders with calculated default interest.
Tobill covers these features with an interface designed for Swiss self-employed and SMEs, with no accounting training required.
Specialised project management software
For artisans managing more than 15 simultaneous projects or employing several workers, a dedicated project management software (scheduling, worker hours, supplier delivery notes, photo reports) adds complementary value to the invoicing tool. Players such as Obat, ProBatiment or solutions linked to Suissetec offer this type of platform, which then connects to Tobill for the invoicing part.
Mobile app for on-site invoicing
The decisive argument: being able to issue and send an invoice on the spot, at the end of an emergency repair, before leaving the client. That's 5 to 10 days saved on collection. The QR-invoice generated on mobile is immediately scannable by the client with their own mobile bank, turning an emergency repair into a payment collected within the hour.
9. Artisan FAQ
Does a quote signed by the client constitute a contract?
Yes. Under Swiss law, an accepted quote (signature, confirmation email, explicit agreement by SMS) constitutes a contract for work within the meaning of art. 363 CO. The artisan commits to the price and services, the client commits to paying. In case of dispute, the burden of proof lies with the party seeking to depart from the quote.
Can I invoice travel?
Yes, provided it is mentioned in the quote. Common practice: travel flat rate (CHF 30 to 80 depending on distance), billing per km (CHF 0.70/km is standard), or travel included. Without explicit mention, a judge generally considers that travel is included in the hourly rate.
Can I request a 100% deposit?
Legally, yes. In practice, a deposit above 50% frightens private clients and excludes your company from markets with property managers (who cap deposits at 30%). A high deposit is only justified for highly specific material orders (custom kitchen, veranda).
What to do if a client refuses to pay the final invoice citing a defect?
Three-step procedure: (1) Contradictory handover report; (2) if the defect is real, set a repair deadline; (3) if the client is acting in bad faith, pursue debt collection for the undisputed amount (the disputed part remains suspended, but the rest must be paid). Never accept a withholding on the entire invoice for a minor defect.
Is VAT due on the deposit?
Yes, if you use the effective method: VAT is due at the time of deposit collection, to be declared in the corresponding quarter. For the TDFN method, the same principle applies but based on turnover collected. See our VAT declaration guide.
How to invoice a client abroad (cross-border worker, second home)?
If the site is physically located in Switzerland, Swiss VAT at 8.1% applies, regardless of the client's domicile. If you work in neighbouring France on a residence, the VAT of the country of the site applies (French VAT). Cross-border VAT registration is complex: consult our VAT 2026 guide or a specialised fiduciary.
What are the deadlines for issuing the final invoice?
Swiss law does not impose a specific deadline, but building practice (SIA 118) recommends 30 days after handover of the work. Beyond that, the client may invoke tardiness to contest certain items. Never wait more than 60 days.
Must I mention my UID and VAT number on my quotes and invoices?
On invoices yes, it is a mandatory mention if you are registered in the Commercial Register or liable for VAT. On quotes, it is not legally mandatory but strongly recommended: it reassures clients and businesses about your professional status.
Summary: the invoicing circuit for a typical project
For a bathroom renovation project of CHF 15,000 excl. VAT:
- Technical visit (free or billed at CHF 150 depending on practice).
- Detailed quote with labour / materials / travel breakdown, 30-day validity.
- Signature of the quote by the client (written agreement or tablet signature).
- Deposit invoice: 30% × 15,000 = CHF 4,500 excl. VAT + VAT 8.1% = CHF 4,864.50 incl. VAT, with QR-invoice.
- Project start after collection of the deposit.
- Interim statement if the project exceeds 1 month: an additional 30% billed along the way.
- Project handover with signed report.
- Final invoice: remaining balance + potential 5-10% retention guarantee.
- Retention release at 24 months, via automatic reminder.
An artisan who masters this circuit, equipped with an invoicing tool compliant with Swiss standards (QR-invoice, VAT 8.1%, multi-statements), turns each project into controlled cash flow. This is the difference between enduring admin and turning it into a growth lever.