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:
- Full name and address of the carpenter — your company name, street, postal code, and city. If you operate as an Einzelfirma (sole proprietorship), the registered business name goes here.
- Full name and address of the customer — the person or company receiving the carpentry work.
- Invoice date — the day the invoice is issued.
- Type and scope of the service — a clear description of the carpentry work performed (e.g., "Custom-made oak table, 180×90 cm, oiled, including delivery").
- Net amount — the subtotal before VAT.
- VAT rate and VAT amount — for carpenters that's 8.1%, as a separate line with the calculated amount.
- VAT number (UID with VAT suffix) — your Swiss VAT number, required once you're VAT-registered.
Article 26 of the VAT Act (MWSTG) sets out the required VAT invoice details. The Swiss invoice template helps organise them.
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.
Carpenter hourly rates in Switzerland — CHF 70.00–150/h
Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.
Standard vs. specialty rates
- Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.
- Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.
The hourly rate you charge should reflect your actual cost structure — workshop, machinery, tools, insurance, AHV (Swiss old-age and survivors' insurance) contributions, and your target hourly wage. Underpricing to win jobs erodes margins quickly; overpricing loses you repeat residential customers.
Regional differences
Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.
Material vs. labor — what belongs on a carpenter invoice
Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.
Example of a line-item breakdown for an oak table:
- Material: Solid oak, 180×90 cm — CHF 680.00
- Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.
- Material: Finish, hard wax oil — CHF 45.00
- Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.
- Travel costs: 18 km × CHF 0.80 — CHF 14.40
Typical material line items on a carpenter invoice
- Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.
- Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.
- Finishes: Oil, lacquer, wax, stain — CHF 30.00–120 per unit
- Consumables: Glue, screws, dowels, sandpaper — smaller items, often billed as a flat rate
Travel costs
Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.
Transport and assembly
Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.
Progress invoices and phases for carpentry projects
Most carpentry projects are multi-stage. A complete fitted kitchen, a staircase build, or a custom furniture system spans weeks. A single final invoice at the end strains your cash flow. Akonto (progress) invoices keep money coming in as work progresses.
Typical phase billing
- Quote / estimate: Before the order is placed, you send a cost estimate. This isn't an invoice — it's the price agreement. Once the customer accepts, the quote serves as the basis for subsequent invoicing.
- Deposit / advance invoice (Akonto): 30% of the quoted total, billed before work begins. Covers the pre-ordered material (wood, hardware, finishes) and secures the customer's commitment.
- Progress invoices (Akonto): Issued at defined milestones — e.g., after wood drying, after rough construction, after finishing. Each covers the value of the work completed to date, minus the deposit already paid.
- Final invoice (Schlussrechnung): Issued after project completion. It reconciles all progress invoices and the deposit, then bills the remaining balance with all material and labor finalized.
On the Schlussrechnung, list every already-paid Akonto invoice clearly so the customer sees a clean reconciliation. That avoids disputes and "I thought I already paid that?" conversations.
Practical tip: payment terms on progress invoices
Set the same payment deadline on Akonto invoices as on Schlussrechnungen — typically 30 days net. If you set 14 days on the deposit but 30 days on the final invoice, you signal inconsistency. Customers pay faster when terms are consistent. A clear quote with defined milestones and payment terms builds trust before the first piece of wood is cut.
QR-Rechnung for carpenters — mandatory since October 2022
The QR-Rechnung has replaced the old red and orange payment slips (ESR) since October 2022. Every invoice you issue as a carpenter — whether on paper or as a PDF — must include a QR-Rechnung payment part. The payment part consists of:
- 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-Reference: A 27-digit numeric reference that uniquely identifies your invoice. It enables automatic posting of the payment in your accounting.
- QR-Code: The visual code generated by the Swiss banking standard for QR-Rechnungen. Customers scan it with their banking app or pay at the counter.
Common QR-Rechnung mistakes
- 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.
- Old ESR code still on the template — the red and orange payment slips have been invalid since October 2022.
- QR-Code generated but not placed on the PDF — the code must be physically visible on the invoice or as a separate payment part.
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.
Copy-ready carpenter invoice template
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.
INVOICE
[Carpentry Company Name] [Your Address]
[Street, ZIP, City] [Your Phone]
[UID: CHE-XXX.XXX.XXX VAT] [Your Email]
Invoice No.: 2026-027
Date: July 14, 2026
Billed to:
[Customer Name]
[Customer Street, ZIP, City]
Service description: Custom-made oak table, 180×90 cm,
solid, oiled, including delivery and assembly.
MATERIAL
- Solid oak, 180×90 cm — CHF 680.00
- Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.
- Finish, hard wax oil — CHF 45.00
LABOR
- Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.
TRAVEL (travel costs)
- Fees, surcharges and payment terms are negotiated. Obtain a quote for your situation; example amounts are not market data.
Net subtotal: CHF 2'189.40
VAT 8.1%: CHF 177.35
Total due (gross): CHF 2'366.75
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-Rechnung payment part with QR-Code attached]
Thank you for your order.
Notes on this template:
- All seven mandatory elements are present — company name/address, customer name/address, invoice date, service description, net amount, VAT rate and amount, UID/VAT number.
- 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.
- Payment terms — 30 days net is standard in Switzerland. For new customers, consider 14 days or payment on delivery for the first order.
- Material and labor listed separately — so customers see the breakdown and your accounting can reconcile cleanly.
If you want this template pre-configured with QR-Rechnung, 8.1% VAT, and your company details, Magic Heidi generates it in under 30 seconds from your phone. A generic invoice template helps you get started, but an industry-specific template saves you the manual assembly every time.