Real Estate Agent Invoice Switzerland

Key Takeaways

• 8.1% MWST on broker commissions — real estate brokerage is a taxable service, NOT MWST-exempt.
• Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.
• QR-bills replaced red and orange payment slips in October 2022. A regular IBAN works with a Creditor Reference or no reference; a QR-IBAN must be paired with a QR reference. This change does not make a QR code mandatory on every invoice.
• Seven mandatory elements per Art. 26 MWSTG on every invoice.
• MWST registration mandatory from CHF 100'000.00 annual revenue — commission income counts.

Magic Heidi creates QR-bills and quotes, records expenses and tracks payments. Explore the invoicing software. Magic Heidi Free includes 3 invoices and 3 expenses. Pro costs CHF 25.00 a month billed annually (CHF 299.00 a year), or CHF 39.00 billed monthly. See pricing.

Key takeaways For consistent invoice details and records, use the Swiss invoice template or bookkeeping software. Hypothetical example: amounts illustrate the calculation only. They do not describe a real customer or a guaranteed outcome.

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

Article 26 of the VAT Act (MWSTG) sets out the required VAT invoice details. The Swiss invoice template helps organise them.

The seven mandatory elements are:

1. Name, address, and MWST number of the real estate agent — the tax number starts with "CHE" and is listed in the commercial register, which you can check on Zefix.
2. Name and address of the recipient — typically the seller, or the buyer in a buyer-commission model.
3. Invoice date — relevant for the MWST liability and the 30-day deadline for the recipient.
4. Unique invoice number — sequential, without gaps. Each commission invoice needs its own.
5. Type and scope of the service — specifically: "Brokerage of a 4.5-room apartment, Bahnhofstrasse 12, 8001 Zurich."
6. Tax rate (8.1%) and tax amount — shown separately. For mixed invoices (commission + travel costs), the rate may differ.
7. Gross and net amounts — the invoice total must be clearly identifiable.

Article 26 of the VAT Act (MWSTG) sets out the required VAT invoice details. The Swiss invoice template helps organise them.

The most common mistake in practice is the missing MWST number among part-time agents. Anyone staying under CHF 100'000.00 in revenue is exempt from MWST registration — but may then not show MWST on invoices either. If you accidentally show 8.1% without being registered, you still owe that tax to the ESTV. A clean separation is essential. Read more about registration requirements in our article on being part-time self-employed in Switzerland.

MWST on Real Estate Commissions — 8.1% Standard Rate

There's repeated confusion in practice: The sale of a property is exempt from MWST under Art. 21 of the Swiss VAT Act (MWSTG). But that doesn't mean the broker's commission is also MWST-free. The ESTV draws a clear line: The property itself is tax-exempt, but the service of brokering is taxable. The real estate agent provides a service — and that's subject to the standard rate of 8.1% since January 1, 2024.

Specifically:

• Property sale price: MWST-exempt (Art. 21 MWSTG)
• Broker commission: taxable at 8.1% MWST
• Additional services (valuation, photography, drone footage): also 8.1%, unless they're accommodation-related services

The calculation example: With a sale price of CHF 1'000'000.00 and a commission of 3%, the net commission is CHF 30'000.00. On top comes 8.1% MWST = CHF 2'430.00. The invoice total is CHF 32'430.00. The agent transfers CHF 2'430.00 to the ESTV and keeps CHF 30'000.00 net. The seller can claim the MWST as input tax, provided they're MWST-registered — private sellers can't.

MWST registration becomes mandatory at CHF 100'000.00 annual revenue. If you broker multiple properties per year and your commission income exceeds this threshold, you must register with the ESTV and issue proper MWST invoices from then on. Voluntary taxation (opt-in) is possible below this threshold if the agent wants to claim input tax deductions — for example for an office, marketing costs, or travel. Learn more in our MWST guide for freelancers.

Commission Billing: Who Pays and How Much?

The commission invoice is the heart of a broker's billing. It documents what service was provided, for whom, and at what rate. In Switzerland, the seller model is traditional: The property owner engages the agent with a brokerage agreement and pays the commission upon successful mediation. The buyer is not liable for commission in this case — unless they've signed a separate contract with the agent.

In tight markets, the buyer model is gaining ground: Because urban markets like Zurich or Geneva have more listings than available properties, buyers engage their own agents. The buyer then pays the commission — and receives the corresponding invoice. For the real estate agent, this means: Before invoicing, clarify who the contractual partner is and in whose name the invoice will be issued.

The commission rate isn't legally regulated. It results from the broker agreement and regional practice:

• German-speaking Switzerland: 2-3% of the sale price, usually including MWST
• French-speaking Switzerland: 3% typical, often excluding MWST
• Ticino and some mountain cantons: 4-5%, depending on market and property type

A particularity: The commission is often agreed "including MWST." The seller pays 3% of the sale price as a flat rate, and the agent calculates the MWST internally. However, the tax rate must still be shown on the invoice — only then is it MWST-compliant. Anyone showing the commission as a "flat rate incl. MWST" without specifying the tax amount risks a complaint.

A transparent commission statement is also important: If you charge commission for multiple components (brokerage, valuation, photography), list them separately. This lets the client understand what they're paying — and the agent can justify each line item during an audit.

Partial and Final Invoices for Property Sales

Property sales often take months. From the first client contact to the notarial deed, six to twelve months can pass — longer for difficult properties. For the real estate agent, this creates a liquidity problem: You work upfront, incur marketing costs and time, but the commission only flows at contract signing. The solution is partial invoices (Akonto-Rechnungen).

An Akonto invoice is a partial invoice for services already rendered. Typical structure:

• Akonto 1 after contract award: 30% of the expected commission, flat rate
• Akonto 2 after first viewings: 30%, once initial showings have been conducted
• Final invoice: remaining 40%, minus already-paid Akonto amounts, at contract signing

Each Akonto invoice must contain the same seven mandatory elements as a final invoice. On the final invoice, previously paid Akonto amounts are shown as "already paid" to prevent double billing. The 8.1% MWST rate also applies to Akonto invoices — the agent must declare the MWST upon receipt of the Akonto payment, not only at the final invoice.

Copy-Paste Template: Real Estate Agent Invoice

Here's a copy-paste template that fulfills all mandatory elements per Art. 26 MWSTG and works for any Swiss commission invoice. Copy the block, replace the placeholders, and the invoice is ready.

========================================================
REAL ESTATE AGENT SWITZERLAND AG
Bahnhofstrasse 12
8001 Zurich
MWST number: CHE-123.456.789 MWST
Zefix no.: CH-020.3.123.456-8
========================================================

INVOICE No. 2024-045
Date: July 15, 2024

Billed to:
Seestrasse 45
8002 Zurich

Assignment: Brokerage of single-family home, Seestrasse 45, 8002 Zurich
Brokerage agreement dated: March 10, 2024
Sale price: CHF 1'200'000.00

========================================================
Line item 1:
Brokerage commission (3% of sale price)
Net:                                CHF 36'000.00
MWST 8.1%:                           CHF 2'916.00
========================================================
Invoice total:                     CHF 38'916.00
========================================================

QR-bills replaced red and orange payment slips in October 2022. A regular IBAN works with a Creditor Reference or no reference; a QR-IBAN must be paired with a QR reference. This change does not make a QR code mandatory on every invoice.

Recipient: You may deduct this MWST as
input tax, provided you are MWST-registered.

Thank you for your business.
REAL ESTATE AGENT SWITZERLAND AG
========================================================

This template fulfills all seven mandatory elements: Name and MWST number of the agent, name and address of the client, invoice date, unique number, type and scope of the service, tax rate and tax amount, gross and net amounts. You can paste it directly into a Word document or save it as a template in Magic Heidi, so you only need to replace placeholders for each new assignment.

QR-Rechnung for Broker Commissions

QR-bills replaced red and orange payment slips in October 2022. A regular IBAN works with a Creditor Reference or no reference; a QR-IBAN must be paired with a QR reference. This change does not make a QR code mandatory on every invoice.

QR-bills replaced red and orange payment slips in October 2022. A regular IBAN works with a Creditor Reference or no reference; a QR-IBAN must be paired with a QR reference. This change does not make a QR code mandatory on every invoice.

The QR reference is a 27-digit number that allows the agent to assign payments automatically. It can contain the invoice number, with a check digit at the end. Without a QR reference, the QR-Rechnung is incomplete and some banks won't process it automatically.

In practice, this means for the real estate agent:

• QR-bills replaced red and orange payment slips in October 2022. A regular IBAN works with a Creditor Reference or no reference; a QR-IBAN must be paired with a QR reference. This change does not make a QR code mandatory on every invoice.
• Generate QR reference — either manually with a check digit or via software like Magic Heidi.
• Insert QR code as an image — either via a bank template or invoicing software.

QR-bills replaced red and orange payment slips in October 2022. A regular IBAN works with a Creditor Reference or no reference; a QR-IBAN must be paired with a QR reference. This change does not make a QR code mandatory on every invoice.

Software vs. Excel: What Really Pays Off for Agents

Real estate agents sell properties in the millions, but many still handle invoicing via Excel or Word templates. That works for the occasional invoice. But if you broker more than 10 properties, you quickly hit limits: No automatic QR reference generation, no MWST calculation, no automated reminders, no compliant archiving under GeBüV (Swiss Business Records Ordinance).

The question isn't whether you need software — but which. The common options:

• Excel/Word templates: Free, but error-prone. Every MWST rate change (like 2024, from 7.7% to 8.1%) requires manually updating all templates.
• Compare the features your business needs and consult bexio pricing for current prices.
• Magic Heidi creates QR-bills and quotes, records expenses and tracks payments. Explore the invoicing software. Magic Heidi Free includes 3 invoices and 3 expenses. Pro costs CHF 25.00 a month billed annually (CHF 299.00 a year), or CHF 39.00 billed monthly. See pricing.

The practical difference shows up in daily life: With Excel, a real estate agent spends 15-20 minutes per invoice; with software like Magic Heidi, under 2 minutes. At 20 invoices per year, that's 5 hours saved — minus software costs, a clear win.

The most common objection: "I don't need software, I only have 5 clients per year." But even with few invoices, the risk of an MWST error is high — and a single ESTV complaint costs more than a whole year of software. The decision shouldn't be about volume alone, but about risk. If you're choosing the Einzelfirma (sole proprietorship) as your legal form, make sure to inform yourself beforehand — about business registration and liability.

Additionally, GoBD-compliant archiving in Switzerland is regulated under the GeBüV: Every invoice must be retained for 10 years, electronically and audit-proof. Excel files don't meet this because they can be modified retroactively. Software like Magic Heidi stores every invoice audit-proof and can restore it at any time — without the agent having to build their own archive.

Finally, automation is a decisive factor: Magic Heidi reminds you of overdue invoices, automatically generates reminders, and shows the agent at any time which commissions are outstanding and which have been paid. For longer property sales with Akonto structures, this is invaluable — you never lose track of which parts of the commission have already flowed and which are still outstanding.

Magic Heidi creates QR-bills and quotes, records expenses and tracks payments. Explore the invoicing software. Magic Heidi Free includes 3 invoices and 3 expenses. Pro costs CHF 25.00 a month billed annually (CHF 299.00 a year), or CHF 39.00 billed monthly. See pricing.

Conclusion

QR-bills replaced red and orange payment slips in October 2022. A regular IBAN works with a Creditor Reference or no reference; a QR-IBAN must be paired with a QR reference. This change does not make a QR code mandatory on every invoice.

Magic Heidi creates QR-bills and quotes, records expenses and tracks payments. Explore the invoicing software. Magic Heidi Free includes 3 invoices and 3 expenses. Pro costs CHF 25.00 a month billed annually (CHF 299.00 a year), or CHF 39.00 billed monthly. See pricing.

QR-bills replaced red and orange payment slips in October 2022. A regular IBAN works with a Creditor Reference or no reference; a QR-IBAN must be paired with a QR reference. This change does not make a QR code mandatory on every invoice.

Article 26 of the VAT Act (MWSTG) sets out the required VAT invoice details. The Swiss invoice template helps organise them.