Roofer Invoice Switzerland

Key takeaways

• 8.1% VAT applies to all roofing services in Switzerland — no reduced rate, no exceptions.
• The QR-bill has been mandatory since October 2022 for electronic and printed invoices.
• Typical roofer hourly rate in Switzerland: CHF 90–170/h depending on specialization and region.
• Seven mandatory invoice elements are required per Art. 26 of the Swiss VAT Ordinance (MWSTV).
• VAT registration is mandatory once annual revenue exceeds CHF 100,000; voluntary registration below this threshold is possible and worthwhile because of the input tax deduction on materials.

A roofer invoice in Switzerland must show 8.1% VAT (MWST), include a QR-bill payment part, and list seven mandatory elements per Art. 26 of the Swiss VAT Ordinance (MWSTV). That applies whether you've just re-roofed a single family home in Aarau or completed a full flat-roof renovation in Zurich. Roofers are not VAT-exempt — every invoice you issue is subject to the standard rate of 8.1%, and once your annual revenue reaches CHF 100,000, VAT registration becomes mandatory.

Thomas, a roofer in Zurich, learned this the hard way. He ran a clean operation — punctual, tidy work, loyal customers — but he billed by scribbling hours and materials on a notepad and sending a PDF without a QR-code payment part. When he chased an unpaid invoice of CHF 4,200, the customer had lost the payment information and the invoice had no QR-IBAN. Thomas waited nine weeks for payment and received a stern letter from the ESTV (Federal Tax Administration) about his missing VAT number. A missing QR-bill and a missing VAT line cost him cash flow and peace of mind.

This guide explains everything a roofer in Switzerland needs for correct invoicing: the seven mandatory invoice elements, the 8.1% VAT rate, typical hourly rates between CHF 90 and 170 per hour, interim invoices for multi-day projects, travel and emergency callout costs, and a copy-ready roofer invoice template. If you bill roofing work in Switzerland, this is your checklist.

Swiss Invoice Requirements — 7 Mandatory Elements per Art. 26 MWSTV

Every roofer invoice in Switzerland must contain seven mandatory elements, as set out in Art. 26 of the MWSTV (Swiss VAT Ordinance). If any one is missing, your invoice is technically non-compliant — which can delay payment and, in rare cases, trigger queries from the Federal Tax Administration (ESTV).

The seven mandatory elements are:

1. Full name and address of the roofer — your company name, street, postal code, and city. If you operate as an Einzelfirma (sole proprietorship), the registered business name goes here.
2. Full name and address of the customer — the person or company receiving the roofing work.
3. Invoice date — the day the invoice is issued.
4. Type and scope of the service — a clear description of the roofing work carried out (e.g., "Renewal of tile roof covering, 85 m², including underlayment and accessories").
5. Net amount — the subtotal before VAT.
6. VAT rate and VAT amount — for roofers that's 8.1%, as a separate line with the calculated amount.
7. VAT number (UID with VAT suffix) — your Swiss VAT number, required once you're VAT-registered.

Since October 2022, the QR-bill has replaced the old red and orange payment slips (ESR). If you send invoices electronically or on paper, the payment part must use the QR-IBAN and QR-reference format. Many roofers still send PDFs without a QR-code part — that's a compliance gap your customers' accounting departments will flag immediately.

Marco, a roofer in Lucerne, had exactly this problem. He sent a commercial customer an invoice for a flat-roof renovation, listed everything correctly, but included a conventional IBAN without a QR-code. The customer's accounts payable department sat on the invoice for four weeks because their payment workflow required a QR-bill scan. Marco updated his template that same evening.

Roofer Hourly Rates in Switzerland — CHF 90–170/h

The typical roofer hourly rate in Switzerland ranges between CHF 90 and CHF 170 per hour, before VAT. The spread depends on specialization, region, and type of work.

Standard vs. Specialized Rates

• Standard roofing work (CHF 90–130/h): Tile covering, ridge repairs, gutter cleaning, basic repairs, skylight installation, insulation work. This is the core business of most residential and small commercial roofers.
• Specialized roofing work (CHF 130–170/h): Flat-roof sealing (FPO/EPDM), metal roofing (copper, zinc, aluminum), historic restoration (churches, heritage-protected buildings), green roofs, and solar integration. These jobs require specialized knowledge and equipment and command higher rates.

The hourly rate you charge should reflect your actual cost structure — vehicle, tools, scaffolding, insurance, AHV (old-age and survivors' insurance) contributions, and your target hourly wage. Underpricing to win jobs erodes margins quickly; overpricing loses you repeat residential customers.

Materials vs. Labor — Show Them Separately

Separate material costs from labor costs on every invoice. Customers and their accountants expect to see which portion goes to materials (tiles, membranes, insulation, gutters) and which to your time. Materials are typically billed at list price or with a standard markup of 15–25%. Labor is billed at your hourly rate multiplied by the hours worked.

Example of a line-item breakdown:

• Material: 300× concrete tiles — CHF 540.00
• Material: 20 m² underlayment membrane — CHF 95.00
• Material: 12m gutter including brackets — CHF 130.00
• Labor: 6.5 h × CHF 105/h — CHF 682.50
• Travel: 25 km × CHF 0.80 — CHF 20.00

Travel Costs

Most Swiss roofers charge travel costs as a per-kilometer flat rate (typically CHF 0.70–1.00/km) or as a flat callout fee within a defined radius (e.g., CHF 40–80 flat within 20 km). Distant jobs — say, driving from Bern to a construction site in the Alps — justify a higher flat fee. Scaffolding costs often apply separately and can be billed flat or per square meter. State your travel rate and scaffolding flat fee clearly in your quote and on the invoice so customers know what to expect.

Emergency Callouts

Emergency roofing work after storms, hail, or water ingress commands a surcharge. Typical emergency callout rates in Switzerland:

• Weekday evenings (after 6:00 PM) — 1.3× to 1.5× standard hourly rate
• Weekends and public holidays — 1.5× to 2.0× standard rate
• Night callouts (10:00 PM–6:00 AM) — 2.0× standard rate, often with a minimum billing of 1–2 hours

Some roofers add a flat callout fee of CHF 100–200 on top of the higher hourly rate, especially when emergency materials need to be kept on hand. Make sure both the callout fee and the multiplier are stated in your quote terms — surprise prices on the final invoice are the fastest way to lose a customer.

SIA 118 Standards for Construction Contractors

The SIA 118 standards provide a framework for the construction and trades sectors in Switzerland, including guidelines for pricing, contract structure, and billing practices. SIA 118 is the standard Swiss contractors reference when structuring multi-trade construction contracts. For roofing work, industry-specific guidelines complement the SIA framework. Adhering to SIA standards signals professionalism — especially on commercial and multi-trade construction projects. The architect invoice guide goes deeper into SIA standards in the context of construction fees, and the electrician invoice article shows how a related trade applies the same standards in practice.

VAT Rules for Roofers — 8.1% Standard Rate

Roofing services in Switzerland are not VAT-exempt. Unlike medical, dental, or educational services (which benefit from reduced or zero rates), roofing work is a standard-taxed commercial service. Every invoice you issue as a roofer includes 8.1% VAT (MWST).

The 8.1% Rate (since January 2024)

Since January 1, 2024, the Swiss standard VAT rate has risen from 7.7% to 8.1%. The increase followed the AHV/IV (old-age and disability insurance) funding referendum in June 2022. For roofers, that means:

• Every invoice from January 1, 2024 onward uses 8.1%
• Work completed before January 1, 2024 but billed afterward also uses 8.1% if the invoice is issued in 2024 or later
• If you billed at 7.7% in 2023 and the work extends into 2024, the invoice date determines the rate

Make sure your invoice template and billing software are configured for 8.1%. Outdated 7.7% templates are the most common VAT mistake Swiss roofers make in 2024–2026. The current VAT rates from the ESTV confirm the standard rate of 8.1%.

The CHF 100,000 Threshold — When VAT Registration Becomes Mandatory

You must register for VAT once your taxable annual revenue exceeds CHF 100,000. Below this threshold, registration is voluntary. Most full-time roofers cross CHF 100,000 quickly — between scaffolding, materials, labor, and travel, a single large re-roofing project can already push you over.

Voluntary registration below the threshold is worth considering. Registration unlocks the input tax deduction: you get back the VAT you pay on business purchases — your vehicle, roofing tools, tiles, membranes, insulation, and supplies from wholesalers. For a roofer who buys CHF 30,000 of materials and equipment per year, the 8.1% input tax deduction returns about CHF 2,430. That generally outweighs the administrative costs of VAT reporting.

Read our VAT guide for freelancers for a complete walkthrough of VAT registration, quarterly reporting, and input tax deduction.

How to Show VAT Correctly on a Roofer Invoice

Your invoice should have three clear lines:

1. Net amount — subtotal of materials, labor, and travel before VAT
2. VAT 8.1% — the calculated VAT amount (net × 0.081)
3. Total (gross) — net + VAT, the amount the customer pays

Example:

• Net total: CHF 1,000.00
• VAT 8.1%: CHF 81.00
• Total: CHF 1,081.00

Round VAT amounts to the nearest 5 rappen (Swiss convention). Most billing tools handle this automatically.

Interim and Final Invoices — Project-Based Billing

Most roofing projects span multiple days. A full re-roofing, a flat-roof renovation, or a façade cladding job stretches over days or weeks. A single final invoice at the end strains your cash flow. Interim invoices (Akonto-Rechnungen) keep money coming in as work progresses.

Typical Phased Billing

1. Deposit / advance invoice (Akonto): 20–40% of the quoted total, billed before work begins. Covers pre-ordered materials (tiles, membranes, insulation) and secures the customer's commitment.
2. Interim invoices: Issued at defined milestones — e.g., after underlayment, after tile covering, after gutter installation. Each covers the value of work completed to date, minus the deposit already paid.
3. Final invoice: Issued after project completion. It accounts for all interim invoices and the deposit, then bills the remaining balance with all materials and labor finalized.

On the final invoice, list every interim invoice already paid so the customer sees a clean reconciliation. That avoids disputes and "I thought I already paid that?" conversations.

Supplier Material Invoices

When you pre-order materials from a supplier (tiles, membranes, insulation), those supplier invoices arrive in your accounts payable. During the interim invoice phase, you typically bill the customer for materials at list price or with a standard markup. Track supplier invoices against each project so your final invoice reconciliation is clean. Tools that link purchase orders to projects make this much easier — see our invoicing software and customer management.

Mini-Story: Stefan's Multi-Phase Re-Roofing

Stefan, a roofer in Winterthur, took on a CHF 28,000 job to re-roof a single-family home. He billed a deposit of CHF 9,500 for pre-ordering tiles, membranes, and insulation. After the underlayment and battening, he sent an interim invoice of CHF 10,000. After the tile covering and gutter installation, he sent the final invoice of CHF 8,500 — with a clean reconciliation showing both previous interim invoices. The customer paid every invoice within 14 days. Stefan never had to pre-finance the project out of his own pocket. That's what phased billing is for.

Invoice Template for Swiss Roofers

Below is a copy-ready roofer invoice template with all seven mandatory elements, QR-bill payment data, and the 8.1% VAT line. Replace the placeholders with your details.

INVOICE

[Your Company Name]                        [Your Address]
[Street, ZIP, City]                        [Your Phone]
[UID: CHE-XXX.XXX.XXX VAT]                 [Your Email]

Invoice No.: 2026-014
Date: July 10, 2026

Bill to:
[Customer Name]
[Customer Street, ZIP, City]

Service Description: Garage roof re-covering — 45 m²,
tile covering, including underlayment, counter-battening, and accessories.

MATERIALS
- 450× concrete tiles — CHF 720.00
- 45 m² underlayment membrane — CHF 220.00
- 12m gutter including brackets — CHF 130.00

LABOR
- 8 h × CHF 105/h — CHF 840.00

TRAVEL
- 24 km × CHF 0.80/km — CHF 19.20

Net subtotal:                CHF 1,929.20
VAT 8.1%:                     CHF 156.25
Total due (gross):            CHF 2,085.45

Payment terms: 30 days net
QR-IBAN: CH00 0000 0000 0000 0000 0
QR-Reference: 00 00000 00000 00000 00000 00000

[QR-bill payment part with QR-code attached]

Thank you for your business.

Notes on this template:

• All seven mandatory elements are present — company name/address, customer name/address, invoice date, service description, net amount, VAT rate and amount, UID/VAT number.
• QR-IBAN and QR-reference — required for the QR-bill payment part. Generate the QR-code with your billing tool or your bank's QR-bill generator.
• Payment terms — 30 days net is standard in Switzerland. For new customers, consider 14 days or payment on delivery for the first job.
• Travel and emergency multipliers — shown as separate line items so customers see the breakdown.

If you want this template pre-configured with QR-bill, 8.1% VAT, and your company details, Magic Heidi generates it in under 30 seconds from your phone.

How Magic Heidi Simplifies Roofer Invoicing

Most Swiss roofers don't need a full accounting suite. They need to send a correct invoice from the job site, get paid, and move on to the next job. That's the gap Magic Heidi fills.

Lean Pricing vs. bexio

Magic Heidi costs CHF 25–39 per month. bexio starts at CHF 52 per month and goes up with additional users and features. For a solo roofer or a small two-person operation, bexio's project accounting, payroll, and CRM modules are overkill — you're paying for features you'll never use. Magic Heidi strips the invoicing workflow down to what roofers actually use: customer list, project-based billing, QR-bill, 8.1% VAT preset, interim invoices, and payment tracking. See our pricing page for the full comparison. If you're looking for an alternative to the established solution, our bexio alternative comparison has the details.

Mobile-first — Invoice from the Job Site

Roofers don't sit at a desk. You finish a job at 5:00 PM on a construction site in Dietikon, pull out your phone, and send the invoice before you drive home. Magic Heidi is built mobile-first — the invoice workflow runs cleanly on a phone screen, with the QR-bill automatically generated and attached. No laptop, no spreadsheet, no "I'll do it when I'm back at the office."

QR-bill Native

The QR-bill payment part is automatically generated on every invoice — QR-IBAN, QR-reference, QR-code, all formatted to Swiss banking standards. No manual QR-IBAN entry, no third-party QR generator, no PDF assembly. If you still have questions about the QR-bill, our guide on creating a QR-bill has everything you need.

Project-Based Billing with Interim Invoices

Magic Heidi links invoices to projects, so you can send a deposit, interim invoices, and a final invoice that all reconcile against the same job. The customer management tracks every customer, every project, and every payment status in one place — see customer management.

8.1% VAT Preset

The 8.1% VAT rate is preset. No risk of accidentally billing at the old 7.7% rate. Input tax deduction and quarterly VAT reporting are supported through our VAT guide for freelancers.

Mini-Story: Lena Switches to Magic Heidi

Lena, a roofer in Basel, managed her invoicing with Excel and a free QR-code generator. She spent three evenings a month assembling QR-bill PDFs and tracking who had paid. After switching to Magic Heidi, she cut that admin time to under an hour per month. She now sends invoices from her phone before leaving the job site, and customers pay faster because the QR-bill is right on the invoice. Lena pays CHF 25/month. She calculated that her old toolchain cost her about 8 hours of unpaid admin per month — at her own hourly rate of CHF 115, that was CHF 920 of lost time.

Conclusion

A roofer invoice in Switzerland needs three things to be compliant: the 8.1% VAT rate, a QR-bill payment part with QR-IBAN and QR-reference, and the seven mandatory invoice elements per Art. 26 of the Swiss VAT Ordinance (MWSTV). Beyond that, your tradesperson invoice should separate materials from labor, show travel costs transparently, and apply appropriate multipliers for emergency callouts. Typical hourly rates range from CHF 90 to CHF 170 per hour, depending on specialization and region.

For multi-day jobs, phased billing — deposit, interim invoices, final invoice — protects your cash flow. Don't finance a three-week re-roofing out of your own pocket; bill as work progresses. Most Swiss roofers cross the CHF 100,000 VAT threshold within their first full-time year. So plan for VAT registration and quarterly reporting from the start in your workflow.

Magic Heidi gives you the invoicing workflow roofers actually need — QR-bill native, 8.1% VAT preset, interim invoices, mobile-first — for CHF 25–39/month instead of bexio's CHF 52+. If you're still assembling QR-bill PDFs by hand or sending invoices without a QR-IBAN, it's time to stop.

Start creating invoices with Magic Heidi →

Sources: Art. 26 MWSTV (Swiss VAT Ordinance); ESTV invoicing; VAT rate change to 8.1% since January 1, 2024; SIA 118 standards for construction contractors; OR Art. 469 (invoice content).