Roofing invoice Switzerland

The most important things in brief

• Upon registration, 8.1% VAT generally applies to ordinary taxable roofing work in Switzerland
• The QR-bill has replaced the old payment slips since October 2022 — for PDF and paper invoices.
• Illustrative rates for your own calculations: CHF 90–170/h depending on specialization and region.
• Art. 26 of the Swiss VAT Act distinguishes the consideration from the tax disclosure; for explicitly VAT-inclusive prices, the applicable rate is sufficient.
• Check VAT registration using qualifying turnover, commencement rules and your actual status. Voluntary registration requires a full cost and output-tax comparison.

For your roofing job, the invoice should show what was agreed and actually carried out. Keep a clear record of the roof area and partial area, covering material, sub-covering, scaffolding, disposal and, in the case of storm operations, the time and agreed surcharge. Only calculate VAT according to your registration status and the specific service. A QR payment part makes payment easier, but is not a general obligation.

Thomas, a fictional roofer in Zurich, learned this the hard way. He ran a clean operation — on time, neat 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 following up on an unpaid invoice for CHF 4,200, the customer had lost the payment information and the invoice did not have an IBAN to scan. Thomas waited nine weeks for payment and received a stern letter from the FTA 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 invoice details under Art. 26, the VAT rate of 8.1%, illustrative rates between CHF 90 and 170 per hour, invoices on account for jobs lasting several days, travel and emergency costs as well as a ready-to-copy roofer invoice template. If you are billing for roofing work in Switzerland, this is your checklist.

Swiss invoicing regulations — invoice details under Art. 26 VAT Act

For VAT-registered businesses invoicing taxable services, Art. 26 of the VAT Act sets out invoice information. The checklist below is a practical layout, not the only permitted one: where the consideration is explicitly VAT-inclusive, stating the applicable rate is sufficient. Simplifications apply to till receipts.

Use this checklist:

1. Full name and address of the roofer — your company name, street address, zip code and city. If you work as a sole proprietorship, this is where the registered company name belongs.
2. Customer Full Name and Address — the person or company receiving the roofing work.
3. Date or period of performance — when you carried out the work (e.g. “2.–4. July 2026”). The invoice date belongs on every invoice anyway.
4. Type and scope of service — a clear description of the roofing work carried out (e.g. “Renewal of tile covering, 85 m², including underlayment and accessories”).
5. Consideration — the net price or an explicitly VAT-inclusive amount.
6. Tax disclosure — generally the rate and amount; if the consideration includes VAT, the applicable rate alone is sufficient (Art. 26(2)(f) VAT Act).
7. VAT number (UID with VAT addition) — your Swiss VAT number, required once you are VAT registered.

The law does not require an invoice number, but it is good practice.

Since October 2022, the QR-bill has replaced the old red and orange payment slips (ESR). If you enclose a payment slip with your invoice, whether as a PDF or on paper, it must be a QR payment part: either with a QR-IBAN and QR reference or with a normal IBAN and creditor reference (SCOR) or without a reference. A QR payment part is voluntary and makes it easier to record the payment.

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

Roofing hourly rates in Switzerland — CHF 90–170/h

For a fictional calculation, we use roofing hourly rates between CHF 90 and CHF 170 per hour, before VAT. The range depends on specialization, region and type of work.

Sample calculation: standard and special work

• Standard roofing work (CHF 90–130/h): Tiling, ridge renovation, gutter cleaning, basic repairs, roof window installation, insulation work. This is the primary business of most residential and small commercial roofers.
• Special roofing work (CHF 130–170/h): Flat roof waterproofing (FPO/EPDM), metal roofing (copper, zinc, aluminum), historical restoration (churches, listed 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 - car, tools, scaffolding, insurance, AHV contributions and your target hourly wage. Underpricing to win orders quickly erodes margins; Overpricing will lose you returning private customers.

Material vs. labour — report separately

Separate material costs from labour costs on each invoice. Clients and their accountants expect to see how much is spent on materials (bricks, membranes, insulation, gutters) and how much is your time. Material is usually charged at the list price or with a standard industry markup. Work is billed at your hourly rate multiplied by the hours worked.

Example of a position breakdown:

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

Travel costs

As a freely selected calculation model, travel costs can be agreed at CHF 0.70–1.00/km or as a flat travel fee within a defined radius (e.g. CHF 40–80 flat rate within 20 km). Operations that are far away - such as a trip from Bern to a construction site in the Alps - justify a higher flat rate. Scaffolding costs are often charged separately and can be calculated as a flat rate or per square metre. State your travel rate and scaffolding fee clearly in the offer and on the invoice so that customers know what to expect.

Emergency call-outs

Emergency roofing work after storms, hail or water ingress results in a premium. Tariffs are freely negotiable, but a pattern like this is common:

• Weekday evenings (after 18:00) — moderate surcharge on the standard hourly rate
• Weekends and public holidays — higher surcharge, often around one and a half times as much
• Night shifts (22:00–06:00) — highest surcharge, usually with a minimum billing of 1–2 hours

Some roofers also add a flat-rate deployment fee, especially if emergency materials need to be kept on hand. Make sure both the stake fee and the multiplier are stated in your offer terms and conditions — surprise prices on the final invoice are the quickest way to lose a customer.

SIA 118 Standards for building contractors

SIA 118 is not a generally binding price or hourly rate. Check whether and which output was contractually agreed. Specify the scope of services, addenda, acceptance and payment plan explicitly in the order. A mere mention on the invoice does not replace this agreement.

VAT rules for roofers — 8.1% Standard rate

Ordinary taxable domestic roofing work generally carries 8.1% VAT when registered. Healthcare and education exemptions have their own conditions; other places of supply and special cases need separate assessment.

The 8.1% rate (since January 2024)

Since 1. January 2024, the Swiss standard VAT rate rose from 7.7% to 8.1%. The increase followed the AHV referendum 21 in September 2022. For roofers this means:

• All work starting from 1. January 2024 is executed, you bill with 8.1%.
• What matters is when the work was carried out, not the invoice date: work from the year 2023 remains at 7.7%, even if you only invoice it at 2024.
• If an order ran from 2023 to the year 2024, you divide the invoice according to the period in which the respective work was carried out

Make sure your invoice template and invoicing software are configured to 8.1%. Outdated 7.7% templates are the most common VAT mistake Swiss roofers 2024-2026 make. The current FTA VAT rates confirm the standard rate of 8.1%.

CHF 100,000 Limit — when VAT registration becomes mandatory

The ordinary threshold is CHF 100,000 in qualifying worldwide turnover excluding VAT; exempt turnover generally does not count. Check the actual commencement and effective end of registration: voluntary or continuing registration can exist below the threshold. For a new or expanded business, assess the next twelve months' forecast; for an existing business, review the completed financial year (Arts. 10, 11 and 14 VAT Act). Register with the FTA within 30 days after liability begins. Material costs alone do not establish the commencement date.

Voluntary registration requires a full comparison, not a promised refund. Under the effective method, only documented, eligible business input VAT is deductible; private use and exempt activities may require adjustments. Compare this with output VAT, administration and pricing. Keeping the same B2C gross price reduces net revenue; adding VAT increases the customer's final price. B2B customers can deduct it only if eligible themselves. Under the net tax rate method, input VAT is generally accounted for in the flat rate, not deducted again (Arts. 28–30 and 36–37 VAT Act).

Illustrative purchases of CHF 30,000.00 net at 8.1% carry CHF 2,430.00 VAT and cost CHF 32,430.00 gross. If CHF 30,000.00 is already gross, the included VAT is only CHF 2,247.92. Neither figure proves registration is advantageous, and both require eligibility for deduction.

For the output side, assume the effective method and fully deductible purchases as above. CHF 80,000.00 net customer revenue produces CHF 6,480.00 output VAT; less CHF 2,430.00 input VAT leaves CHF 4,050.00 payable, not an automatic refund. If the gross customer price instead stays at CHF 80,000.00, it includes CHF 5,994.45 VAT: CHF 3,564.45 remains payable after the same deduction and net revenue falls to CHF 74,005.55. These simplified scenarios exclude other purchases and private-use adjustments.

Read our VAT Guide for Freelancers for a complete guide to VAT registration, VAT accounting and VAT deduction.

This is how you show the VAT correctly on a roofing invoice

Recommended net/tax layout (an explicitly VAT-inclusive amount with the applicable rate is also permitted):

1. Net Amount — Subtotal of materials, labour 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

First calculate the VAT and the invoice total in centimes. In the case of a non-cash payment, no general rounding of five cents is necessary. Any rounding differences, for example when paying in cash, are shown separately.

Invoices on account and final invoices — project-based billing

Most roofing projects are multi-day. A complete new roof, a flat roof renovation or a facade clinker takes days or weeks. A single final bill at the end puts a strain on your cash flow. Invoices on account ensure that money comes in as work progresses.

Example of an agreed payment plan

1. Deposit / advance invoice (account): 20–40% of the total amount offered, charged before work begins. Covers the pre-ordered material (bricks, membranes, insulation) and ensures customer commitment.
2. Invoices on account: Issued at defined milestones - e.g. after the sarking, after the tile covering, after the gutter installation. Each covers the value of the work completed up to the date, less the deposit already paid.
3. Final invoice: Will be issued after project completion. Makes all invoices on account and the deposit and then finally offsets the remaining amount with all materials and all work.

On the final invoice, you clearly list every invoice on account that has already been paid so that the customer sees a clear comparison. This avoids arguments and “I thought I had already paid for that?” conversations.

Material invoices from suppliers

When you pre-order materials from a supplier (bricks, membranes, insulation), these supplier invoices arrive in your accounts payable department. In the on-account invoicing phase, you usually charge the customer for the material at the list price or with a surcharge that is customary in the industry. Track supplier invoices against each project so your final invoice reconciliation is clean. If you have invoices and expenses per customer together, this becomes much easier - see our Invoicing software and Customer management.

Fictional example: Stefan's multi-phase re-covering

Stefan, a roofer in Winterthur, took on a CHF 28,000 contract for the re-roofing of a single-family home. He charged a deposit of CHF 9,500 for the pre-order of bricks, membranes and insulation. After the undercover and battening, he sent an invoice on account for CHF 10,000. After the tile covering and gutter installation, he sent the final invoice for CHF 8,500 — with a clear reconciliation showing both previous invoices on account. The customer paid each invoice within 14 days. Stefan never had to pre-finance the project out of his own pocket. That's what phase billing is for.

Invoice template for Swiss roofers

Below is a ready-to-copy roofer invoice template using a detailed net/tax breakdown, QR-bill payment data and an 8.1% VAT line. Replace the placeholders with your information.

INVOICE

[your company name] [your address]
[Street, ZIP Code, City] [your phone]
[UID: CHE-XXX.XXX.XXX VAT] [your email]

Invoice number: 2026-014
Date: 10. July 2026
Date of service: 6.–7. July 2026

Invoice to:
[customer name]
[Customer street, zip code, city]

Description of services: New roofing of the garage roof — 45 m²,
Tile covering, including underlay, counter battens and accessories.

MATERIAL
- 450× concrete brick — CHF 720.00
- 45 m² underlayment — CHF 220.00
- 12m gutter incl. brackets — CHF 130.00

WORK
- 8 h × CHF 105/h — CHF 840.00

DIRECTIONS (travel costs)
- 24 km × CHF 0.80/km — CHF 19.20

Net subtotal: CHF 1,929.20
VAT 8.1%: CHF 156.27
Total due (gross): CHF 2,085.47

Payment deadline: 30 days net
QR-IBAN: [own valid QR-IBAN, only with QRR]
QR reference: [27 valid digits including check digit]

[QR-bill payment part with QR code included]

Thank you for your order.

Notes about this template:

• The template uses the detailed net/tax option — company and customer details, service date and description, net amount, VAT rate and amount, and UID/VAT number.
• QR-IBAN and QR reference — only required for the variant with QR reference. Generate the QR code using your invoicing tool or your bank's QR-bill generator. With a normal IBAN you use a creditor reference (SCOR) instead or no reference at all.
• Payment conditions — 30 Net days are standard in Switzerland. For new customers, consider 14 days or payment upon delivery for the first order.
• Travel and Emergency Multipliers — shown as separate items so customers can see the breakdown.

Adapt the template to your own business details and check the finished invoice. A neutral Word or Excel layout is available in the Swiss invoice templates.

Roofing job: reconcile before the final bill

Compare offers, work reports, delivery notes and confirmed supplements. In particular, check the roof area and partial area, covering material, sub-covering, scaffolding, disposal and, in the case of storm operations, the timing and agreed surcharge. A clear service description explains price changes better than a subsequent flat rate line.

Keep your own advance-payment register with invoice number, date, net, VAT and payment. Separate “already invoiced” from “already paid.” The final invoice shows total services and deductions without double tax reporting. Open partial invoices must not disappear unnoticed.

Before using the software, check the documented functions of the invoicing software and the prices. Automatic project accounting, supplementary management or advance billing are not required here.

Final checks

Check before sending: Are the order, service date, material quantities, working hours and approved addenda correct? Do your VAT treatment and payment details match your business? In the case of Akonti, the comparison with previous invoices and payments must be correct. For the roofing job, the roof area and partial area, covering material, sub-covering, scaffolding, disposal and, in the case of storm operations, the time and agreed surcharge must be documented.

An agreed payment plan can reduce pre-financing for multi-day jobs, but cannot guarantee it. Plan registration and reporting around your actual status, not an assumed first-year turnover trajectory.

You can assess Magic Heidi for general invoicing. This guide does not assume native advance-payment reconciliation or project accounting. Reconcile invoices and payments yourself and check current functions and prices.

Create invoices now with Magic Heidi →

Sources: Art. 26 VAT Act (Swiss VAT Act); AHV/IV leaflet 2.02 on self-employment; ESTV invoicing; ESTV VAT rates; SIA 118 Standards for contractors; Swiss QR-bill standard (since October 2022); VAT rate change to 8.1% since 1. January 2024.