carpenter invoice Switzerland

For your carpentry job, the invoice should show what was agreed and actually carried out. Record the dimensions, type of wood, surface treatment, fittings, assembly and approved changes compared to the offer clearly. 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.

The typical pattern: clean operation, good work, loyal customers - but billing is based on hours and material on a notepad and a PDF without a QR payment part. As soon as a larger invoice remains open, the customer is missing payment information, the accounts payable department cannot find a QR code to scan, and “30 days net” turns into several weeks of waiting time. A missing QR-bill and a missing VAT line cost you cash flow and nerves.

This guide explains everything you need as a carpenter in Switzerland for correct invoicing: the mandatory information, the VAT rate of 8.1%, how to calculate your hourly rate, invoices on account for multi-stage projects, materials vs. working time and a ready-to-copy carpenter invoice template.

Swiss invoicing regulations - the mandatory information according to Art. 26 VAT Act

If you are VAT registered, every carpenter invoice Switzerland must contain the information specified in Art. 26 of the VAT Act (Value Added Tax Act). If one of these is missing, your invoice is technically non-compliant - which can delay payment and, in rare cases, trigger queries from the Federal Tax Administration (ESTV).

This information belongs on every invoice:

1. Full name and address of the carpenter — your company name, street, zip code and city. If you work as a sole proprietorship, this is where the registered company name belongs.
2. Customer’s Full Name and Address — the person or company receiving the carpentry work.
3. Date or period of performance — when you carried out or delivered the work (e.g. “Delivery and installation 10. July 2026”). The invoice date belongs on every invoice anyway.
4. Type and scope of service — a clear description of the carpentry work carried out (e.g. “Custom-made oak table, 180×90 cm, oiled, including delivery”).
5. Consideration — the agreed amount; a net amount is not the only permitted presentation.
6. VAT statement — the applicable rate and tax amount. If the consideration includes VAT, the applicable rate alone is sufficient under Art. 26 para. 2 let. f of the VAT Act (for example, CHF 108.10 incl. 8.1% VAT).
7. VAT number (UID with VAT addition) — your Swiss VAT number, required once you are VAT registered.

If you are not VAT registered, Swiss law does not require any specific invoice content - the information above is then good practice. For VAT-registered carpenters, Art. 26 VAT Act applies. 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 missing QR payment part is not a general legal defect; agree on the desired payment method with the customer.

Fictional example: the missing payment

A carpenter in Bern invoices a business customer for a custom-made office furniture system - shelves, desk and partitions. It lists everything correctly, but includes a conventional IBAN without a QR payment part. The customer's accounts payable department leaves the invoice because their payment workflow requires a QR scan. An invoice that should have been paid in 30 days turns into weeks. As soon as the template contains a QR payment part, this point of friction disappears.

Carpenter hourly rates in Switzerland

What you can charge per hour depends on your specialization, region and type of work. There is no official rate - the rate depends on your cost structure and the local market.

Sample calculation: standard and special work

• Standard carpentry work: Window and door installation, repairs, standard furniture assembly, drywall woodwork, floor construction. This is the primary business of most residential and small commercial carpenters and is at the lower end of your rate range.
• Custom-made and special work: Custom-made furniture (tables, cupboards, fitted kitchens), historical window restoration, solid wood furniture, inlay work, staircase construction. These jobs require specialized knowledge, higher quality materials and more lead time — and warrant correspondingly higher rates.

The hourly rate you charge should reflect your actual cost structure - workshop, machines, tools, insurance, AHV contributions and your target hourly wage. Underpricing to win orders quickly erodes margins; Overpricing costs you returning private customers.

Regional differences

Hourly rates in Zurich, Geneva and Basel tend to be towards the upper end of the range. In rural cantons such as Thurgau, Jura or Valais, the tariffs are on the lower end. Adjust your rate to your market — a rate that's commonplace in the city will cost you business in a rural area.

Fictional example: Invoices on account for better cash flow

A carpenter in St. Gallen builds a solid wood dining room ensemble - a table, six chairs and a sideboard. Previously, she sent a single final invoice at the end of the project and financed the materials for weeks out of her own pocket. With a three-stage billing phase - a deposit when the order is placed, an invoice on account after the shell construction phase, a final invoice after delivery and assembly - money comes in during the work. That’s exactly what phased billing is for.

Material vs. working time - what belongs on the carpenter's invoice

Separate material costs from labour costs on each carpentry invoice. Clients and their accountants expect to see how much is spent on materials (wood, hardware, finishes) and how much is your time. Material is typically charged at 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 for an oak table:

• Material: solid oak wood, 180×90 cm — CHF 680.00
• Material: table legs, stainless steel fittings — CHF 120.00
• Material: surface treatment, hard wax oil — CHF 45.00
• Work: 14 h × CHF 95.00/h — CHF 1,330.00
• Travel costs: 18 km × CHF 0.80 — CHF 14.40

The amounts are placeholders that show the structure of the invoice - not a recommended price.

Typical material items on a carpenter's invoice

• Wood: Oak, beech, walnut, larch, ash, spruce — the price per cubic metre depends heavily on the type of wood and quality
• Fittings: Hinges, rails, handles, connecting fittings
• Surface treatment: Oil, varnish, wax, stain
• Intermediate material: Glue, screws, dowels, sandpaper — smaller items, often as a flat rate

Travel costs

Most Swiss carpenters charge travel costs as a flat rate per kilometre or as a flat travel fee within a defined radius. Operations that are far away - such as a trip from Bern to a customer in the Engadine - justify a higher flat rate. Clearly state your travel rate in the quote and on the invoice so customers know what to expect.

Transport and assembly

Large pieces of furniture and built-in cupboards require transport and assembly on site. Most carpenters charge for this as a separate item — either at a flat rate or as additional hours of work at the regular hourly rate. If you need a third-party service or special lifting equipment, list that on a separate line.

Invoices on account and phases for carpentry projects

Most carpentry projects are multi-stage. A complete fitted kitchen, a staircase or a custom-made furniture system takes 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. Offer / cost estimate: Before the order is placed, you send a cost estimate. This is not an invoice - it is the price agreement. If the customer accepts, the offer serves as the basis for subsequent invoicing.
2. Deposit / advance invoice (account): An agreed portion of the total amount offered, charged before work begins. Covers the pre-ordered material (wood, fittings, surface treatment) and ensures customer commitment.
3. Invoices on account: Issued at defined milestones - e.g. after drying the wood, after the shell construction, after surface treatment. Each covers the value of the work completed up to the date, less the deposit already paid.
4. Final invoice: Will be issued after project completion. She compares all invoices on account and the deposit and finally offsets the remaining amount against 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.

Practical tip: Payment deadline for invoices on account

Set the same payment deadline for advance invoices as for final invoices — typically 30 days net. If you set 14 days for the down payment and 30 days for the final invoice, you are signaling inconsistency. Customers pay faster when terms are consistent. A clear offer with defined milestones and payment terms creates trust before the first piece of wood is cut.

QR-bill for carpenters - the Swiss payment slip since October 2022

The QR-bill has replaced the old red and orange payment slips (ESR) since October 2022. If you include a payment slip with an invoice - whether on paper or as a PDF - this is a QR payment part. It consists of:

• IBAN or QR-IBAN: The QR-IBAN is a special IBAN that begins with «CH» and is provided by your bank for QR-bills with a structured QR reference. It is not the same as your regular business IBAN — which you can also use with a Creditor Reference (SCOR) or no reference (NON).
• Reference: A QR-IBAN requires a valid 27-digit QR reference (QRR). It can aid allocation, but automatic reconciliation also needs suitable bank data and support and configuration in both bank and software.
• QR Code: The visual code according to the Swiss payment standard. Customers scan it with their banking app or pay at the counter.

Common QR-bill errors

1. IBAN type and reference mixed up — a QR reference only works with a QR IBAN; with a normal IBAN you use a creditor reference (SCOR) or none at all.
2. Reference is missing or incomplete — without it, the payment cannot be assigned automatically.
3. Old ESR code still on the template — the red and orange payment slips are no longer valid since October 2022.
4. QR code generated but not placed on the PDF — the code must be visible on the invoice or as a separate payment part.

If you still have questions about the QR-bill, you will find everything you need to know in our guide to Create a QR-bill. Carpenters who still use old templates risk delayed payments and angry customers.

VAT registration for carpenters - from CHF 100,000 sales

Carpentry services in Switzerland are not exempt from VAT. Unlike medical, dental or educational services, carpentry is a standard taxed commercial service. Ordinary taxable domestic carpentry supplies generally carry 8.1% once registered; check special cases such as work on foreign properties separately.

The 8.1% rate (since January 2024)

Since 1. January 2024, the Swiss VAT standard rate is 8.1% (previously 7.7%). For carpenters this means:

• All work starting from 1. January 2024 is executed, you bill 8.1%.
• The time of service provision is decisive, not the invoice date: work from the year 2023 remains at 7.7%, even if you only invoice it at 2024; If you work over the turn of the year, you divide it according to the service period
• Outdated 7.7% templates are one of the most common VAT errors in practice

Make sure your invoice template and software are configured to 8.1%. The current FTA VAT rates confirm the standard rate of 8.1%, the reduced rate of 2.6% and the special rate for accommodation of 3.8%.

CHF 100,000 Limit — when registration becomes mandatory

The general threshold is CHF 100,000 of relevant worldwide annual turnover from supplies not excluded from tax. Below it, an exemption may apply, but voluntary or continuing registration is possible. A weak turnover year does not automatically end registration: check the effective start or deregistration date. Only without effective registration should you omit VAT for otherwise taxable services. For previously exempt existing businesses, liability starts after the year in which the threshold is reached; for starting or expanding with foreseeable attainment within twelve months, immediately. Register with the FTA within 30 days of the start of liability.

Voluntary registration requires comparing eligible input VAT and output VAT, final prices, customer structure and administration. Fictional example under the effective method, with exclusively eligible business use and VAT actually charged at 8.1%: CHF 20,000.00 net materials cost CHF 21,620.00 gross, including CHF 1,620.00 input VAT. CHF 50,000.00 net customer sales create CHF 4,050.00 output VAT and CHF 54,050.00 gross receipts; before other adjustments, CHF 2,430.00 remains payable to the FTA, not an automatic refund. If the agreed final price instead stays CHF 50,000.00, it includes CHF 3,746.53 VAT and leaves CHF 46,253.47 net revenue; after that input VAT, CHF 2,126.53 remains payable. Private customers cannot deduct input VAT; business customers can only where eligible. Private use and exempt activities may limit deduction. Under the net tax rate method, input VAT is covered as a lump sum and is not additionally deducted individually. Compare permitted methods and administration. High material costs alone do not make registration worthwhile.

AHV and self-employment

As a self-employed carpenter, you are registered with AHV and pay contributions on your income from self-employment - up to 10% (AHV/IV/EO, with a decreasing contribution scale for lower incomes). Keep accurate records of your income and expenses - your VAT statement and your AHV declaration are based on the same documents. If you want to start a sole proprietorship, you will find the most important steps in our guide.

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 carpenter's invoice

A recommended detailed presentation uses three lines. Alternatively, if the consideration includes VAT, stating the applicable rate is sufficient under Art. 26 para. 2 let. f of the VAT Act:

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 2,000.00
• VAT 8.1%: CHF 162.00
• Total: CHF 2,162.00

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

Ready-to-copy carpenter invoice template

Below is a ready-to-copy carpenter invoice template with all mandatory information, QR-bill payment data and the 8.1% VAT line. Replace the placeholders with your information.

INVOICE

[Carpentry company name] [Your address]
[Street, ZIP Code, City] [Your Phone]
[UID: CHE-XXX.XXX.XXX VAT] [Your email]

Invoice number: 2026-027
Date: 14. July 2026
Date of service: delivery and assembly 10. July 2026

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

Service description: Custom-made oak table, 180×90 cm,
solid, oiled, including delivery and assembly.

MATERIAL
- Solid oak wood, 180×90 cm — CHF 680.00
- Table legs, stainless steel fittings — CHF 120.00
- Surface treatment, hard wax oil — CHF 45.00

WORK
- 14 h × CHF 95.00/h — CHF 1,330.00

DIRECTIONS (travel costs)
- 18 km × CHF 0.80/km — CHF 14.40

Net subtotal: CHF 2,189.40
VAT 8.1%: CHF 177.34
Total due (gross): CHF 2,366.74

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 the order.

Notes about this template:

• All mandatory information is present — Company name/address, customer name/address, service date, service description, net amount, VAT rate and amount, UID/VAT number.
• QR-IBAN and QR reference — required for this QR payment part (with a normal IBAN you use a creditor reference or no reference). Generate the QR code using your invoicing tool or your bank's QR-bill generator.
• Payment conditions — 30 Net days are common in Switzerland. For new customers, you can arrange 14 days or payment upon delivery for the first order.
• Materials and labour shown separately — so customers can see the breakdown and your accounting can cleanly reconcile.

Use the general invoice template as a starting structure. Test the documented invoicing functions with your own material and labour lines, and keep the source documents for wood, fittings and tools. A generic template does not establish automatic industry-specific advance-payment reconciliation.

Fictional example: from Excel to the app

A cabinet maker in Winterthur did his invoicing with Excel and a free QR code generator: several evenings a month for PDF tinkering and wondering who had already paid. With an invoicing app, this administrative effort is reduced to a fraction. Invoices go out from the cell phone before the workshop closes, and customers pay faster because the QR-bill is directly on the invoice. The same pattern applies to related trades: the roofing invoice and the electrician invoice show similar pitfalls in Swiss invoicing.

Carpentry job: reconcile before the final invoice

Compare offers, work reports, delivery notes and confirmed supplements. In particular, check the dimensions, type of wood, surface treatment, fittings, assembly and approved changes compared to the offer. 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.

Conclusion

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 carpentry order, dimensions, type of wood, surface treatment, fittings, assembly and approved changes to the offer must be documented in particular.

For multi-stage orders, phase-based billing - offer, down payment, invoices on account, final invoice - protects your liquidity. Don’t finance a three-week furniture build out of your own pocket; calculate as you progress. Many Swiss carpenters reach the CHF 100,000 limit early. So plan VAT registration and VAT billing (quarterly, with balance tax rate every six months) into your workflow right from the start.

Compare the documented invoicing functions and current prices with a sample carpentry job. Keep approved changes, work reports and advance-payment reconciliation separately unless the selected tool demonstrably supports that workflow.

Create invoices now with Magic Heidi →

As of: September 2026. Sources: Art. 26 VAT Act; Swiss Code of Obligations; ESTV invoicing; ESTV VAT rates; AHV/IV; Swiss QR-bill standard (since October 2022); VAT rate change to 8.1% via 1. January 2024.