Cosmetic Studio Invoice Switzerland: MWST, Templates & Tips

Cosmetic Studio Invoice Switzerland: The Complete Guide

A cosmetic studio invoice in Switzerland must contain the mandatory elements per OR Art. 469 (Article 469 of the Swiss Code of Obligations), show 8.1% MWST (Swiss VAT) if you're VAT-liable, and include a QR-Zahlteil. Anyone running a cosmetic studio in Switzerland — whether in Zurich, Bern or Lausanne — can't get around these requirements. Cosmetic treatments are VAT-liable, AHV (Swiss old-age and survivors' insurance) contributions are mandatory, and since October 2022 the QR-Rechnung (Swiss QR-bill) is the only accepted payment form.

In this guide we'll show you how to issue invoices correctly as a cosmetician — from AHV registration to MWST accounting, separating treatments from product sales, booking gift vouchers and tips, through to a ready-to-use template. That's how it works in Switzerland.

The essentials at a glance

• MWST 8.1%: Cosmetic treatments are VAT-liable. From CHF 100,000.00 revenue per year you're VAT-liable.
• QR-Rechnung: Mandatory for VAT-registered studios — since 2022 the only accepted payment form for bank transfers.
• AHV contribution: Around 10.1% AHV/IV/EO as a self-employed person — register with the Ausgleichskasse (compensation fund) before you write the first invoice.
• Gift vouchers: MWST becomes due at redemption, not at sale.
• Tips: Don't show on the invoice — separate process.

Legal basics: What every cosmetic studio invoice must contain

Two legal texts are relevant for your cosmetic studio invoice: the Code of Obligations (OR) and the Mehrwertsteuerverordnung (MWSTV, Swiss VAT Ordinance).

OR Art. 469 (Article 469 of the Swiss Code of Obligations) sets the minimum details every invoice must contain — regardless of VAT liability:

1. Name and address of the invoicing party — your full business name incl. legal form (e.g. "Beauty Lounge Claudia Meier, Einzelfirma (Swiss sole proprietorship)").
2. Name and address of the recipient — first and last name, street, postcode and place of your client.
3. Invoice date — the day you issue the invoice.
4. Description of services — concrete and traceable. "Deluxe Facial Treatment, 60 min" works. "Cosmetics" doesn't.
5. Amount — total amount, itemised if there are several positions.

Art. 26 MWSTV (Article 26 of the Swiss VAT Ordinance) adds requirements as soon as you're VAT-liable or register voluntarily. Then the following are added:

• A consecutive invoice number (e.g. 2026-001, 2026-002).
• Your UID number (Unternehmens-Identifikationsnummer, business identification number).
• The MWST rate (8.1%) and the displayed MWST amount in CHF.

You'll find the official requirements on the website of the Swiss Federal Tax Administration (ESTV). You can view the legal texts on admin.ch.

MWST in the cosmetic studio: 8.1% on all treatments

The most common question from cosmetic studio founders: do I have to charge MWST as a cosmetician? The answer depends on annual revenue — but careful: unlike alternative practitioners or physiotherapists, there's no MWST exemption for purely cosmetic treatments.

The CHF 100,000.00 threshold

In Switzerland you're VAT-liable when your annual revenue exceeds CHF 100,000.00. For a typical cosmetic studio with 4–5 treatments per day at an average of CHF 120.00, that means:

• 25 treatments/week × CHF 120.00 = CHF 3,000.00/week
• 50 weeks × CHF 3,000.00 = CHF 150,000.00/year

At this utilisation you become VAT-liable. That means:

1. You must register with the ESTV.
2. Show 8.1% MWST on every invoice.
3. Account for and remit MWST quarterly or annually.
4. From that moment, use the QR-Rechnung with MWST display.

The MWST for self-employed people is straightforward. Magic Heidi handles MWST accounting automatically — you simply enter your MWST rate.

Cosmetics vs. medical treatment: the difference

This is an important point that's often confused. While alternative practitioner invoices and physiotherapist invoices are MWST-exempt, that doesn't apply to cosmeticians. Cosmetic treatments such as facials, eyelash extensions, permanent make-up, manicure or hair removal are taxable and fall under the standard rate of 8.1%.

Exception: aesthetic procedures performed by a licensed doctor (e.g. Botox, fillers) may fall under the MWST exemption for medical services. But as soon as you work as a cosmetician without a medical licence, every treatment is VAT-liable as soon as you're above the threshold.

Mini-story: Claudia from Zurich

Claudia has been running a cosmetic studio in Zurich for two years. She makes around CHF 3,200.00 revenue per month — about CHF 38,400.00 per year. That puts her clearly below the MWST threshold of CHF 100,000.00. In the beginning she still had difficulties with her accounting, because she listed treatments (8.1% taxable if VAT-liable) and product sales (skincare products, 8.1% taxable) in a single total on the invoice. That worked as long as she wasn't VAT-liable — but for clean bookkeeping it was a problem.

Today Claudia separates treatments and product sales on the invoice into two distinct positions, even though both fall under the same MWST rate of 8.1%. In a possible MWST audit, the ESTV can immediately trace which share is service and which is product sale. It doesn't cost her any extra time because the invoicing software from Magic Heidi makes the separation automatically.

AHV registration for your cosmetic studio

Before you write the first invoice, you must register with the AHV. This applies to every cosmetic studio — no matter how small. AHV registration is mandatory as soon as you're self-employed.

When are you considered self-employed?

Per AHVG Art. 2-3 (Articles 2-3 of the Swiss AHV Act), you're considered self-employed if you:

• Carry out your activity independently and on your own account.
• Run your own cosmetic studio and bear the business risk.
• Set your prices yourself.
• Can organise your working hours freely.

This applies to almost all cosmetic studio owners. Even those who run a cosmetic studio as a side business must register — there's no lower limit.

How does AHV registration work?

1. Find the compensation fund: Each canton has a responsible Ausgleichskasse. The AHV/IV helps with the search.
2. Submit registration: Fill in the registration form and submit it with supporting documents (e.g. first invoices, business plan).
3. Contribution set: The Ausgleichskasse sets your contribution — around 10.1% of AHV-liable income (as of 2026).
4. Receive invoice: You receive an AHV invoice that you pay via QR-Rechnung.

With a net profit of CHF 60,000.00 you pay around CHF 6,060.00 AHV contributions per year. The contribution is lower in the first years, when the Ausgleichskasse hasn't yet set a final profit — later there may be supplementary payments. So keep a buffer of 10–15% of your profit for the AHV.

Setting up a cosmetic studio as an Einzelfirma

Most cosmetic studios in Switzerland are set up as an Einzelfirma. That's the simplest legal form — no capital, no commercial register (under CHF 100,000.00 revenue), minimal admin costs.

Steps to the Einzelfirma

1. Choose a name: Your studio name must include the suffix "Einzelfirma", unless it contains your first or last name.
2. Register with AHV: As described above — mandatory before the first client.
3. Check business insurance: A liability insurance is advisable (approx. CHF 200.00–400.00/year).
4. Local regulations: Check cantonal regulations for cosmetic studios (hygiene rules, room use).
5. Set up QR-IBAN: Open a QR-IBAN with your bank for QR-Rechnungen.

The complete guide to setting up an Einzelfirma helps you step by step. You can check the official company entry on zefix.ch.

Cosmetic studio prices: what you may charge

Pricing in a cosmetic studio is free — there are no statutory tariffs. You set your prices yourself, based on costs, experience and local market.

Typical price ranges in Switzerland

These prices vary depending on canton, studio size and experience. In Zurich and Geneva prices tend to be higher than in rural areas.

What do you put on the invoice?

Each service appears as a separate position on the invoice. That gives clients transparency and protects you in disputes. If you also sell skincare products, list them as a separate position — even if both fall under the same MWST rate of 8.1%.

A ready-made invoice template with all mandatory details is available from Magic Heidi. The template adapts automatically — with or without MWST.

Akonto and Schlussrechnung in the cosmetic studio

For larger orders — e.g. a complete bridal package or a permanent make-up treatment over several sessions — cosmetic studios often work with an Akonto (advance payment) and a Schlussrechnung (final invoice).

How it works

1. Akonto invoice: You invoice an advance payment before the service is rendered. Typical is 30–50% of the total price.
2. Schlussrechnung: After completing the work you invoice the remaining amount. On the Schlussrechnung the already paid Akonto amount must be deducted and displayed.

Mini-story: Thomas from Bern

Thomas is a mobile cosmetician specialising in bridal packages. For a wedding in Bern he agreed a total package of CHF 1,800.00 — make-up and skin preparation for the bride plus two attendants. He works in two steps:

• Akonto invoice (May): CHF 900.00 as advance payment on booking — fixes the date.
• Schlussrechnung (June): CHF 900.00 after the wedding, incl. note "Akonto CHF 900.00 — already paid".

Thomas isn't VAT-liable, so he doesn't show MWST. If he were, he'd have to charge 8.1% MWST on the total amount of CHF 1,800.00 — i.e. CHF 145.80 MWST — and already proportionally on the Akonto invoice. The QR-Rechnung works the same for Akonto and Schlussrechnung. The only difference is the invoice type and the amount.

Booking gift vouchers correctly: MWST at redemption

Gutscheine (gift vouchers) are popular in cosmetic studios — especially at Christmas, Mother's Day or as a last-minute gift. But voucher accounting is a common stumbling block.

The basic rule: MWST at redemption, not at sale

When you sell a Gutschein, for MWST purposes you've created a "voucher" that isn't yet taxable. MWST only becomes due when the client redeems the voucher and you render a service. This applies to genuine vouchers (with a fixed value, redeemable for any service).

For loyalty cards (e.g. "10th treatment free") the MWST treatment is different — here the discount is booked as a price reduction at redemption.

Mini-story: Nadia from Lausanne

Nadia runs a cosmetic studio in Lausanne. In December 2025 she sells a Gutschein for CHF 150.00 to a client, who gifts it to her mother. The mother redeems the voucher in March 2026 — for a facial treatment of CHF 130.00.

This is how Nadia books it correctly:

• December 2025 (sale): Gutschein of CHF 150.00 sold. No MWST, no service rendered. The amount appears as a liability in the accounts — Nadia still owes the client a service.
• March 2026 (redemption): Facial treatment CHF 130.00 + 8.1% MWST = CHF 140.53. The voucher covers CHF 150.00, Nadia pays CHF 9.47 change. The MWST of CHF 10.53 (on the rendered service of CHF 130.00) is taxed in Q1 2026.

Important: Nadia only taxes the actually rendered service (CHF 130.00 net), not the original voucher value. If the voucher had been redeemed for a treatment of CHF 170.00, the client would have had to pay CHF 20.00 extra — and Nadia would have charged MWST on CHF 170.00.

The exact requirements on vouchers can be found in the MWSTG. The ESTV publishes guidance notes on the topic of vouchers and discounts.

Tips on the invoice: how to do it right

In a cosmetic studio tips are rarer than in restaurants — but they happen, especially with very satisfied clients or elaborate treatments. How do you handle tips?

Basic rule: tips don't go on the invoice

A tip is a voluntary surcharge from the client and does not belong on the invoice. The invoice contains only the rendered service plus any MWST. If a client additionally gives CHF 10.00 or CHF 20.00 as a tip, you book that separately.

MWST and AHV on tips

• MWST: Tips aren't VAT-liable, since they're not a consideration for a service. You don't show them on the invoice and don't tax them.
• AHV: Tips you receive directly as a self-employed cosmetician count as income and are AHV-liable. Keep these amounts cleanly — at the annual AHV accounting they count towards income.

In practice: receive tips in cash and file them cleanly. A small envelope with date and amount is enough. Most cosmeticians do that intuitively anyway.

Template: Cosmetic Studio Invoice Switzerland

Here's a simple template you can copy and adapt. It contains all the mandatory details per OR Art. 469 and Art. 26 MWSTV for VAT-liable cosmetic studios.

Invoice No. 2026-042
Date: 15 July 2026

Beauty Lounge Claudia Meier, Einzelfirma
Bahnhofstrasse 27
8001 Zurich
UID: CHE-123.456.789
MWST number: CHE-123.456.789 MWST

Client: Maria Schneider
Seestrasse 12
8002 Zurich

Service                                Qty    Unit price     Total
──────────────────────────────────────────────────────────────────────
Deluxe facial treatment (90 min)       1      CHF 180.00     CHF 180.00
Lash lift                              1      CHF 90.00      CHF 90.00
Skincare product "Aqua Serum 30ml"     1      CHF 45.00      CHF 45.00
──────────────────────────────────────────────────────────────────────
Subtotal net                                                CHF 315.00
MWST (8.1%)                                                 CHF 25.52
──────────────────────────────────────────────────────────────────────
Total amount                                                CHF 340.52

Payment terms: 30 days net
QR-Rechnung attached — reference: 00 00420 04200 00000 00000 00042

Thank you for your trust!

This template shows a typical invoice with treatments and a product sale. For non-VAT-liable studios the "MWST" and "UID/MWST number" lines are omitted — the total amount then equals the subtotal.

The invoice template from Magic Heidi generates such invoices automatically in under 30 seconds — including QR-Rechnung with correct QR-IBAN and QR reference.

Common mistakes in cosmetic studio invoices

Mistake 1: showing MWST without being VAT-liable

If you're not VAT-liable, you're not allowed to show MWST either. An invoice with displayed MWST without being registered with the ESTV is invalid and can lead to clawbacks.

Solution: Check your annual revenue. Under CHF 100,000.00 = no MWST. Above CHF 100,000.00 = register with the ESTV.

Mistake 2: confusing QR-IBAN with a normal IBAN

The QR-Rechnung requires a specific QR-IBAN (starts with "CH" and ends with a special check code). If you use your normal IBAN, automatic payment processing at banks doesn't work.

Solution: Use the invoicing software from Magic Heidi — the QR-IBAN is generated correctly automatically. The technical requirements for the QR-Rechnung are defined by Swiss Payment Standards.

Mistake 3: invoice numbers not consecutive

Invoice numbers must be consecutive and gapless. If you issue invoice 001, 002, 004 — but 003 is missing — the ESTV may ask at an audit.

Solution: Magic Heidi assigns invoice numbers automatically and consecutively.

Mistake 4: mixing treatments and products

"Cosmetic treatment + skincare product" as the only position is too imprecise. The ESTV wants to see at an audit which share is service and which is goods sale — even if both fall under the same MWST rate.

Solution: Separate treatments and product sales into distinct positions. That increases transparency and protects you in an MWST audit.

Mistake 5: ignoring AHV contributions

Many cosmetic studio founders forget AHV registration. The consequence: supplementary payments with surcharges. The AHV is anchored in law (AHVG Art. 2-3) — there's no lower limit.

Software for your cosmetic studio invoice: why Excel isn't enough

Many cosmetic studios start with an Excel template or a Word document. That works for the first few invoices, but quickly becomes confusing. You lose track of open invoices, forget reminders, can't generate a QR-Rechnung and spend more time on admin than with clients.

A better solution: a Swiss invoicing software developed specifically for self-employed and small businesses. Magic Heidi creates compliant invoices with QR-Rechnung in under 30 seconds, manages your clients automatically and generates tax-ready reports for your MWST and AHV accounting. All from your phone — ideal when you want to write an invoice quickly between two treatments.

In comparison: the Magic Heidi subscription starts at CHF 25.00/month, while bexio is at CHF 52.00/month. For a solo cosmetic studio that's nearly CHF 324.00 savings per year — with the same core features. Magic Heidi is designed as a bexio alternative specifically for Swiss self-employed, not for SMEs with employees. Further comparison points can be found in the guide on nail studio invoices Switzerland, which shows similar structures. Analogous rules also apply to hairdresser invoices Switzerland or a tattoo artist invoice.

Conclusion: your cosmetic studio invoice in Switzerland — safe and correct

A correct cosmetic studio invoice in Switzerland isn't rocket science. The most important points:

1. Mandatory details per OR Art. 469 on every invoice — no matter how small.
2. MWST 8.1% from CHF 100,000.00 annual revenue on all cosmetic treatments. Below that: no MWST, voluntary registration possible.
3. AHV registration before the first client — otherwise supplementary payments with surcharges loom.
4. QR-Rechnung for all bank transfers — the old ESR is no longer valid.
5. Gift vouchers taxed at redemption, not at sale.
6. Tips don't show on the invoice — separate process.
7. Treatments and product sales separated cleanly — for clean bookkeeping and MWST audits.

The biggest mistake we see isn't invoicing itself. It's doing everything manually with Excel and Word. That costs you time you could spend with your clients, and sooner or later leads to errors — a forgotten invoice number, a wrong MWST calculation, an undelivered reminder. Software like Magic Heidi takes this effort off your hands, so you can focus on what you do best: making your clients glow.

Frequently asked questions (FAQ)