Personal Trainer Rechnung Schweiz

Key Takeaways

• Personal training is MWST-pflichtig at 8.1% (NOT exempt like educational services under Art. 21 MWSTG)
• 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 invoice elements under Art. 26 MWSTG apply if you're MWST-registered
• MWST threshold is CHF 100'000.00 annual revenue — below that, registration is optional
• Four billing models: Einzelstunde, 10er-Abo, Monatsabo, Gruppentraining

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.

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 for Personal Trainers

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:

2. Recipient's name and address — your client's full details, not just a first name.
3. Invoice date — the date you issue the invoice, not the session date.
4. Quantity and description of services — e.g., "Personal Training, 60 min, 03.07.2026." Be specific. Vague descriptions like "training" don't hold up.
5. Taxable amount — the net amount before MWST.
6. MWST rate and amount — "MWST 8.1% — CHF 9.72" shown explicitly, not buried in the total.
7. Your MWST number — once registered with the ESTV, this number (format CHE-XXX.XXX.XXX MWST) goes on every invoice.

The QR-Rechnung mandate

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.

If you're still sending a plain IBAN in an email, stop. Swiss banks won't process old ESR slips, and clients increasingly expect the QR code for mobile payment. A compliant QR-Rechnung takes 30 seconds to generate with the right tool.

MWST Rules for Personal Trainers: 8.1% on All Fitness Services

This is the section that matters most — and where most new trainers make mistakes. Personal training is MWST-pflichtig at 8.1% (the standard rate since January 1, 2024). Fitness services — whether one-on-one coaching, group classes, online programs, or 10-session packs — are taxable at the standard rate. There's no reduced rate, no exemption.

Why personal training is NOT exempt

Here's the critical distinction:

• Private teachers and tutors (Nachhilfe, Musikunterricht, Sprachkurse) are MWST-exempt under Art. 21 Abs. 2 Ziff. 11 MWSTG — the law treats private education as a culturally exempt service. But personal training isn't "education" in the MWST sense — it's a fitness service.
• Physiotherapists are MWST-exempt when treating patients with a medical prescription. But personal training isn't a medical treatment. There's no prescription, no therapeutic indication. It's preventive fitness, not therapy.

Personal training sits in the taxable bucket — 8.1% MWST on every session, every pack, every monthly abo. The ESTV is clear: fitness services are standard-rated. Don't copy a physiotherapist's invoice template (which has no MWST line) — yours needs one.

The CHF 100'000.00 threshold

You only become MWST-liable once your annual revenue from taxable services exceeds CHF 100'000.00. Below that, you're a "kleinunternehmer" and MWST is optional. But here's the catch: most established trainers who work full-time hit that threshold faster than they expect. CHF 120.00/session × 25 sessions/week × 48 weeks = CHF 144'000.00. You're over.

Input VAT recovery depends on registration, accounting method and supporting records. Check the VAT on each receipt; Swiss public transport is not generally VAT-exempt.

Billing Models: Einzelstunde, 10er-Abo, Monatsabo, Gruppentraining

How you bill depends on your business model. Here are the four most common pricing structures for Swiss personal trainers.

1. Einzelstunde (single session)

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

Personal Training, 60 min, 03.07.2026        CHF 120.00
MWST 8.1%                                      CHF 9.72
Total                                          CHF 129.72

2. 10er-Abo (prepaid session pack)

Clients prepay for 10 sessions at a discounted rate — usually CHF 100.00/session instead of CHF 120.00. The full CHF 1'000.00 is invoiced and paid upfront, with MWST due at the time of payment. You then track usage against the 10 sessions.

10er-Abo Personal Training — 10 Sessions à 60 min    CHF 1'000.00
MWST 8.1%                                              CHF 81.00
Total                                                  CHF 1'081.00

The tricky part: session tracking. You need to record each session against the 10er-Abo so you know when it's used up.

3. Monatsabo (monthly recurring)

Clients commit to a set number of sessions per month at a fixed price. Common: 2×/week = 8 sessions/month at CHF 90.00/session = CHF 720.00/month. You issue a recurring invoice at the start of each month.

August 2026 — 8x Personal Training (2x/week)    CHF 720.00
MWST 8.1%                                        CHF 58.32
Total                                            CHF 778.32

Recurring invoices save time — set it up once, and it generates automatically every month.

4. Gruppentraining (small group)

Small-group training (2–6 participants) splits the cost. At CHF 160.00/session for 4 participants, that's CHF 40.00/person — attractive for clients, efficient for you.

Gruppentraining Functional Fitness, 4 Teilnehmer, 60 min    CHF 160.00
MWST 8.1%                                                    CHF 12.96
Total                                                        CHF 172.96

Health Insurance and SPTV/Qualitop Reimbursements

Agree the services, price, number of sessions and cancellation terms before starting. Record completed sessions and payments. Any reimbursement depends on the client’s insurance contract; have the insurer confirm its requirements.

Cancellations, No-Shows, and Session Tracking

Agree the services, price, number of sessions and cancellation terms before starting. Record completed sessions and payments. Any reimbursement depends on the client’s insurance contract; have the insurer confirm its requirements.

Invoice Template for Swiss Personal Trainers

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.

═══════════════════════════════════════════════════════
                    RECHNUNG Nr. 2026-047
═══════════════════════════════════════════════════════

Von:                          An:
Personal Training Zurich      Bahnhofstrasse 12
Langstrasse 45                8001 Zürich
8004 Zürich                   Schweiz
Schweiz

MWST-Nummer: CHE-123.456.789 MWST
Rechnungsdatum: 05.07.2026
Leistungsdatum: 03.07.2026

═══════════════════════════════════════════════════════
Beschreibung                        Menge    Preis    Total
═══════════════════════════════════════════════════════
Personal Training, 60 min,          1        120.00   120.00
03.07.2026
No-Show Training, 02.07.2026,       1         60.00    60.00
60 min (AGB <24h: 50%)
───────────────────────────────────────────────────────
Netto gesamt                                          180.00
MWST 8.1%                                              14.58
═══════════════════════════════════════════════════════
Rechnungsbetrag (inkl. MWST)                         194.58
═══════════════════════════════════════════════════════

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.

AGB: Stornierungen <24h: 50% der Sessiongebühr.
No-Shows: 100%. Bei 10er-Abos verfallen nicht
genutzte Sessions nach 6 Monaten.

═══════════════════════════════════════════════════════
         [QR-Code hier platzieren]
═══════════════════════════════════════════════════════

Copy this structure, swap in your details, and you're compliant. The QR code gets generated automatically by Magic Heidi's invoicing tool — you don't need to encode the QR-IBAN yourself.

Deductible Business Expenses for Personal Trainers

Keep receipts for business expenses. Separate private and business use and check deduction requirements; this guide does not provide a tax mileage allowance or a guaranteed deduction.

How Magic Heidi Simplifies PT Invoicing

What it does for personal trainers:

• 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.
• MWST 8.1% auto-calc — set your rate once, and every invoice calculates net, MWST, and gross correctly. VAT management built in.
• Recurring invoices — set up monthly clients (Monatsabo) once, and invoices generate automatically at the start of each month.
• Mobile-first — invoice from the gym between sessions. Pull out your phone, tap "new invoice," select the client, done in 30 seconds. No laptop required.
• AI expense scanning — snap a photo of the studio rent receipt or that new kettlebell, and Magic Heidi extracts everything. Unlimited scans included.
• Session logging — log cancellations and no-shows as separate invoice lines with one tap.

Compare the features your business needs and consult bexio pricing for current prices.

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.

Get these right and invoicing becomes a 30-second task between sessions — not a Sunday-evening admin nightmare. Track your sessions, document cancellations, deduct your expenses, and register with the AHV from day one.

Start your free trial with Magic Heidi — no credit card required, first invoice in 30 seconds.

References: SPTV for trainer certification · Qualitop for preventive program standards · ESTV for MWST regulations · KMU Admin for deductible expense guidance.