Cosmetic Studio Invoice Switzerland: MWST, Templates & Tips

Cosmetic Studio Invoice Switzerland: The Complete Guide

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

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-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.
• Self-employed AHV/IV/EO contributions are around 10% of income, with a sliding scale for lower incomes. The compensation office determines the applicable amount.
• Gift vouchers: MWST becomes due at redemption, not at sale.
• Tips: Don't show on the invoice — separate process.

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.

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 (MWSTG, Swiss VAT Act).

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

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.

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

• 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.

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. Self-employed AHV/IV/EO contributions are around 10% of income, with a sliding scale for lower incomes. The compensation office determines the applicable amount.
4. Receive invoice: You receive an AHV invoice that you pay via QR-Rechnung.

Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.

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. A sole proprietorship’s business name must contain the owner’s family name. The suffix “Einzelfirma” is not required.
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. 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 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.

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.

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

Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.

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

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

Invoice No. 2026-042
Date: 15 July 2026

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.

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.

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

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.

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.

Compare the features your business needs and consult bexio pricing for current prices. 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: 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. Article 26 of the VAT Act (MWSTG) sets out the required VAT invoice details. The Swiss invoice template helps organise them.
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)