Architect Invoice Switzerland

Key Takeaways — Architect Fee Invoice Switzerland

• SIA 102 defines three fee methods: construction cost percentage (% of construction costs), time-based fee (hourly rates per Art. 6.3 SIA 102) and lump-sum fee (fixed fee for clearly defined commissions).
• 8.1% VAT on all architectural services — unlike healthcare or education, architectural services do not fall under Art. 21 VAT Act. There is no exemption.
• QR invoice mandatory since October 2022 — the old ISR and BESE payment slips are history, the QR payment part with IBAN and QR reference is mandatory.
• SIA 102 phase model with 6 service phases: Study → Preliminary project → Construction project → Tender → Award → Project management. Each phase is billed separately.
• CHF 100,000 VAT threshold for mandatory registration; voluntary registration below this enables input tax deduction on CAD software, vehicle and travel costs.

Architects in Switzerland issue fee notes based on SIA standard 102, carry 8.1% VAT and must include a QR invoice payment part since October 2022. Anyone who wants to issue a correct architect fee invoice switzerland needs to know three fee methods (construction cost percentage, time-based fee, lump-sum fee), the SIA 102 phase model with its six service phases and the formal requirements of the VAT Ordinance. The invoice is not just a receipt — it is the legal basis for the client's input tax deduction and the architect's fee realisation.

Reality on site looks different: planners spend too much time at the desk when they should be on the construction site. Instead of pen and sketch there are Word templates, Excel spreadsheets and QR code generators that never together produce a clean fee note. This guide saves you the searching — from the 7 mandatory elements per Art. 26 VAT Ordinance to SIA 102 phase billing to a ready-made template you can copy straight into your system.

Swiss invoice regulations — 7 mandatory elements per Art. 26 VAT Ordinance

Every architect fee invoice switzerland must contain seven mandatory details, otherwise the FTA refuses the input tax deduction for the client — and then the client won't pay. The list follows from Art. 26 of the Value Added Tax Ordinance (VAT Ordinance):

1. Name and address of the architect (invoice issuer) — exactly as registered with the FTA.
2. Name and address of the client (invoice recipient) — incl. correspondence address if different.
3. Invoice date — the reference date for VAT accounting.
4. Type and scope of the service — concrete: "SIA 102 Phase 3 Construction project, new build apartment building Seestrasse 12, 8002 Zurich" instead of just "architectural services".
5. Net amount of the rendered service in CHF.
6. VAT rate and VAT amount — shown separately, at 8.1% standard rate.
7. VAT number of the architect — CHE number with the three-digit extension, e.g. CHE-123.456.789 VAT.

If any of these elements is missing, no proper invoice exists in formal terms. This is particularly tricky for architects because clients often forward the fee note directly to their fiduciary — who raises red flags when the VAT number is missing or the service description is too vague ("project management Q1" is not enough, "SIA 102 Phase 6 project management, months January–March 2026" is).

QR invoice has been mandatory since October 2022. The old payment slip rotation (ISR red/blue, BESE) was discontinued on 1 October 2022. Every fee note now needs a QR payment part with Swiss QR code, IBAN (QR-IBAN with CH prefix and QR-IID 30000–31999) or IBAN, QR reference (27 digits, compatible with the old ISR structure) and payment receipt. Anyone still using Word templates from 2018 without a QR-IBAN risks payment delays.

Mini-story: Lukas, an architect in Lucerne, used the old orange payment slip template for years — even in 2023. His clients had to go to the bank counter because the payment slip was no longer machine-readable. A fee note for CHF 18,000 sat for 11 days until the client called and asked for the QR-IBAN. Since switching to QR invoice software, Lukas's payments land in his account in an average of 9 days instead of 24.

SIA 102 fee — three calculation methods

SIA standard 102 ("Fee schedule for architects and engineers") is the industry standard in Switzerland. It is not law, but is bindingly agreed in almost every construction contract. The architect fee invoice switzerland is built on one of three methods — the choice of method is defined in the quotation and fixed in the fee agreement.

Method 1: Construction cost percentage (% of construction costs)

The classic SIA 102 method. The fee results from a percentage of the chargeable construction costs. The range typically lies between 8% and 15%, depending on project complexity, building type and depth of service:

• Simple residential construction, recurring typology: approx. 8–10%
• Standard apartment building, office building: approx. 10–12%
• Complex interior fit-out, conversions, existing-building work: approx. 12–15%
• Specialist buildings (laboratory, hospital, cultural buildings): approx. 13–16%

The chargeable construction costs are defined per SIA standard 506 and exclude item no. 50 (construction ancillary costs) as well as certain positions. Important: the fee based on construction cost percentage develops with the construction costs — if the construction cost estimate (BKB) rises, the fee rises. This is fair because the architect's additional effort usually reflects in higher construction costs.

Method 2: Time-based fee (hourly rates)

For services that are hard to delimit, studies or advisory assignments, billing is by the hour. SIA 102 Art. 6.3 defines average hourly rates as guideline values:

• Project architect: approx. CHF 120–180/h
• Practice owner, project lead: approx. CHF 150–220/h
• Office employee with HTL degree: approx. CHF 100–140/h
• Draughtsperson, technical staff: approx. CHF 80–120/h

These rates are guideline values, not binding. In simple cases they can be adjusted upward (specialist expertise), downward for high hourly volumes (large contracts). Time-based fee is usually evidenced with a time log — per entry date, activity, hours. SIA 102 allows a tolerance margin of ±10%: if the effective fee based on construction cost percentage (when construction costs are determinable afterwards) deviates by more than 10% from the lump-sum fee, the fee note can be adjusted.

Method 3: Lump-sum fee

For clearly defined, simple projects (garage, simple conversion, standardised construction) an overall lump sum is agreed. Advantage: budget certainty for the client, payment certainty for the architect. Disadvantage: additional effort stays with the architect. Lump-sum fees are expressly permitted in SIA 102, but the standard warns against applying them to complex projects with incalculable risks (contaminated sites, existing-building work without a building survey).

The SIA 102 phase model (6 service phases)

Each of the three methods is rolled out across the six service phases of SIA 102. Each phase has a percentage share of the total fee:

Phase 6 is the biggest chunk — site supervision ties up the architect for months and can generate considerable additional effort over long construction periods.

Mini-story: Markus, an architect in Zurich, had a refurbishment project on the Limmat with CHF 1.2 million construction costs. He had initially agreed a time-based fee because the client wanted an "approximate cost estimate". After 9 months his time log stood at CHF 195,000 — the client was surprised. Markus switched mid-project after negotiations to construction cost percentage at 12% = CHF 144,000 lump sum for the remaining phases 3–6, plus separate time-based fees for unpredictable special advisory work. This gave the client planning certainty and Markus a realistic fee target. The architect fee invoice switzerland was from then on billed per phase, not by the hour.

VAT rules for architects — 8.1% on all services

Architects are not VAT-exempt. This is a common misconception because architects sometimes compare themselves with doctors, therapists or teachers — who all fall under Art. 21 VAT Act (tax-exempt services). Architectural services, however, fall under Art. 18 VAT Act (taxable services) and are billed at the standard rate of 8.1% (since 1 January 2024, previously 7.7%).

CHF 100,000 threshold and mandatory registration

Architects must register with the FTA and account for VAT if their worldwide revenue from taxable services reaches or exceeds CHF 100,000 per year. The threshold applies per year, not cumulative. If you have CHF 80,000 fee revenue in the first year and plan CHF 110,000 in the second year, you must register in the second year in good time — at the latest when the CHF 100,000 becomes foreseeable.

Voluntary registration and input tax deduction

Below CHF 100,000 an architect can register voluntarily. This is almost always worthwhile because it unlocks the input tax deduction:

• Software: CAD licences (Vectorworks, ArchiCAD, Revit), BIM tools, invoicing software like Magic Heidi — all with 8.1% or 2.6% VAT on the invoices.
• Hardware: high-performance workstation, plotter, scanner, monitor, external hard drives.
• Vehicle and travel costs: car costs (leasing, fuel, service) with 8.1% VAT share, public transport (2.6% reduced rate), hotel stays (3.7% accommodation tax since 2019).
• Office rent, energy, phone: partly at reduced rate (2.6% on certain energy items).
• Subcontractor services: structural engineer, building services engineer, model maker — their VAT enters your accounts as input tax.

A single CAD licence upgrade can cost CHF 4,000 plus 8.1% = CHF 324 VAT. With voluntary registration you recover the 324 as input tax deduction. If you opt out, you pay it in full. Voluntary registration is minimal effort but pays off from around CHF 5,000–10,000 in annual VAT-relevant expenses. Details in the VAT management guide for freelancers.

Showing VAT correctly on the fee note

VAT is shown on the fee note separately from the net amount:

• Net fee: CHF 12,000.00
• VAT 8.1%: CHF 972.00
• Total: CHF 12,972.00

The client can claim the CHF 972 as input tax deduction, provided the invoice contains all 7 mandatory elements per Art. 26 VAT Ordinance. If the VAT number is missing or the service description is too vague, the client cannot deduct the input tax — and a fee note the client cannot use as an input tax basis means an unhappy client.

Partial and final invoices — phase-based billing

SIA 102 promotes phase-based billing: after completion of each service phase a partial invoice is issued. This secures the architect's cash flow and gives the client milestone approval points. Only at the end of the project — or after completion of all phases — does the final invoice follow.

Typical phase shares for partial invoices

The following distribution is a rule of thumb. It must be bindingly fixed in the fee agreement and can vary by project:

Phase 6 project management is often split into monthly partial invoices — roughly 35% over 10–14 months of site supervision, i.e. approx. 2.5–3.5% per month. This is cleaner than a single large final invoice at the end.

Final invoice with reconciliation

The final invoice (final fee note) consolidates all partial invoices and shows:

• Total fee (net)
• Partial invoices already issued (with date and invoice numbers)
• Remaining amount (net)
• VAT 8.1% on the remaining amount
• Total payable

For construction cost percentage fees, the final construction cost statement must be taken into account in the final invoice — the chargeable construction costs are re-assessed at the end of the project because the effective construction costs often differ from the construction cost estimate (BKB) by ±5–15%. The SIA 102 ±10% tolerance applies here: if the deviation lies outside the tolerance, the final invoice must be adjusted with a recalculated fee.

Mini-story: Sara, an architect in Bern, billed a single-family house project with CHF 850,000 construction costs at construction cost percentage 12% (CHF 102,000 fee). In the final invoice it emerged: effective construction costs were CHF 980,000 because the client had also ordered a heating refurbishment and a solar installation. The fee was recalculated: 12% × 980,000 = CHF 117,600. Thanks to SIA 102 and a transparent final invoice, Sara could bill a further CHF 15,600 additional fee — cleanly documented with reference to the construction cost development. The client accepted because the calculation method had been defined in the fee agreement.

Fee note template for Swiss architects

Here is an architect fee invoice switzerland template you can copy directly. It contains all 7 mandatory elements per Art. 26 VAT Ordinance and the QR invoice payment part reference. Replace the placeholders in square brackets.

FEE NOTE / INVOICE
─────────────────────────────────────────────

[Architecture practice name]
[Street and number]
[Postcode City]
Phone: [+41 XX XXX XX XX]
Email: [info@practice.ch]
VAT no.: [CHE-XXX.XXX.XXX VAT]

Invoice no.: 2026-014
Invoice date: 07.07.2026
Service date: [month/year of delivery]

─────────────────────────────────────────────

INVOICE TO:

[Client name]
[Street and number]
[Postcode City]

─────────────────────────────────────────────

PROJECT:

[Project name, e.g. "New build apartment building Seestrasse 12"]
[Address of the construction project]
Construction cost basis (chargeable per SIA 506): CHF [XXX'XXX]
Agreed fee method: Construction cost percentage [%] per fee agreement dated [date]

─────────────────────────────────────────────

SERVICE (SIA 102 phase):

Phase [number]: [phase designation]
Description: [concrete description of the rendered service]
Period: [from–to]

e.g.
Phase 3: Construction project (planning application + execution project)
Service: Preparation of the planning application project incl. floor plans,
sections, elevations, site plan, material list,
fire protection concept in collaboration with the
fire safety specialist. 4 sessions with client.
Period: 03.03.2026 – 12.06.2026

─────────────────────────────────────────────

LINE ITEMS:

Pos. | Description                                 | Amount CHF
─────────────────────────────────────────────────────────────
1    | Fee Phase 3 Construction project            |   25'000.00
     | (25% of CHF 100'000 total fee)
─────────────────────────────────────────────────────────────

Subtotal net:                              CHF  25'000.00
VAT 8.1%:                                  CHF   2'025.00
─────────────────────────────────────────────
Total due:                                 CHF  27'025.00

─────────────────────────────────────────────

PAYMENT:

Payable within 30 days net.
Payment by QR invoice (see enclosed payment part).

QR-IBAN: [CHxx 0900 0000 XXXX XXXX X]
QR reference: [27-digit QR reference]
Payment recipient: [Architecture practice name]

─────────────────────────────────────────────

PARTIAL INVOICES ALREADY ISSUED (for final invoice):

Invoice no. 2026-007 (Phase 1 Study):      CHF  10'000.00
Invoice no. 2026-009 (Phase 2 Prel. proj.): CHF  15'000.00
Total to date:                             CHF  25'000.00
This invoice (Phase 3):                    CHF  25'000.00
Remaining fee after this invoice:          CHF  60'000.00
(Phases 4–6, will be invoiced in future partial invoices)

─────────────────────────────────────────────

Thank you for your trust.

[Signature / digitally signed]
[Architecture practice name]
[Name of signing architect, SIA/BSA-FSI]

This template is compatible with SIA 102 and the VAT Ordinance. It works for construction cost percentage (with % indication), time-based fee (with time log as attachment) and lump-sum fee (with an unambiguous lump-sum description). Adjust the VAT number, IBAN, QR reference and SIA membership to your details.

How Magic Heidi simplifies architect invoicing

Architects have specific needs: phase-based partial invoices, multiple projects in parallel, fee agreements with % shares, mobile billing from the construction site. Most Swiss invoicing tools are built for general contractors or SMEs — not for the SIA 102 reality of an architect.

bexio — overkill for solo architects

bexio costs from CHF 52/month and is aimed at small businesses with inventory, payroll, VAT chart of accounts and online shop. Architects need little of that: no stock, no payroll (usually sole proprietorship), no webshop. What remains is the invoicing function — and it is no more mobile in bexio than in Excel.

Billify — generic invoicing tool

Billify is solid but built as a generic invoicing tool. The mobile workflow optimisation, the SIA 102 phase logic and the Swiss-first focus are missing. For architects who want to bill from the construction site, the UX is too desk-oriented.

Magic Heidi — CHF 25–39/month, mobile-first, QR invoice native

Magic Heidi is the Swiss tool for solo freelancers and micro-practices who want to get by without overkill:

• CHF 25–39/month — half of bexio, without features you don't need.
• QR invoice native: Swiss QR code is automatically generated from your QR-IBAN and QR reference. No third-party generator, no copy-paste.
• Mobile-first: fee note in 30 seconds from your smartphone. You're standing on site, open the app, select project and phase, enter the amount, send by email. The QR payment part is on it.
• Project-based invoicing: per project you can track phases, partial invoices and final invoices. The link with customer management makes this clear.
• Quotations and cost estimates: architects usually issue a quotation first. With Quotes from Magic Heidi you create the quotation, and on award it becomes a fee note with one click.
• VAT management: 8.1% standard and 2.6% reduced are preset, VAT number stored centrally, automatically assigned to every invoice.

Mini-story: Marco, an architect in Lugano, has a refurbishment project in the Maggia valley. He has no time to type up the fee note at his desk in the evening. With Magic Heidi he opens the app after the site meeting in the car — 30 seconds: project "Reno Casa Bernasconi", Phase 6, partial invoice for February 2026, CHF 6,200. QR-IBAN, QR reference and VAT are stored. One email to the client, two days later the money is there. Before Magic Heidi he typed up the invoice at the office — sometimes two weeks later, with a corresponding cash flow gap.

Prices and details are on the pricing page. There is no minimum term, no setup joke, no add-ons that only kick in from CHF 100/month.

Conclusion

The architect fee invoice switzerland is no black box — it is the result of three clear building blocks: SIA 102 as the fee schedule (construction cost percentage, time-based fee or lump-sum fee), 8.1% VAT as the tax rate on all architectural services, and the QR invoice as the mandatory payment part since October 2022. Anyone who combines these three correctly and observes the 7 mandatory elements per Art. 26 VAT Ordinance has a fee note the client can use as an input tax basis and the architect can send without worry.

Phase-based billing per SIA 102 secures cash flow — with partial invoices per phase (Study 10%, Preliminary project 15%, Construction project 25%, Tender 10%, Award 5%, Project management 35%) and a clean final invoice reconciling the partial invoices and the final construction costs. Voluntary VAT registration below CHF 100,000 is almost always worthwhile for the input tax deduction on CAD licences, hardware and travel costs.

Anyone who wants to outsource invoicing without investing in an SME tool like bexio will find in Magic Heidi the lean, mobile-first alternative for CHF 25–39/month — with QR invoice native, project and phase logic, VAT 8.1% preset and a quotation feature for the cost estimates architects have to issue before the fee note anyway.

Start invoicing with Magic Heidi now →

Sources: SIA for SIA 102 standard · FTA for VAT regulations · SME Admin for small business rules.