How to write an invoice in Switzerland

The form above gives you a finished Swiss invoice as a PDF, free and without an account. And yes, that works as a private individual too: you don't need a company, a VAT number or a commercial register entry, just 7 details and (ideally) a QR code for the payment. If you're new to Switzerland or invoicing your first Swiss client, this guide shows what goes on the invoice, with a sample invoice and the rules that catch newcomers out.

Create an invoice online in 4 steps

1. Your details: name or company, address and your IBAN. You don't need a QR-IBAN; your normal Swiss IBAN is enough.
2. Your client: name or company and address of the recipient.
3. The service: description, quantity and unit price, with several line items if needed. Only switch VAT on if you're registered with the Federal Tax Administration (8.1%, 3.8% or 2.6%).
4. Click "Generate Invoice": you get a PDF with the QR payment part. Check amount, IBAN and addresses, download it and send it to your client.

Under "Invoice Options" you set the invoice number, date, language (English, German, French or Italian) and currency (CHF or EUR), and add a note such as "Payable within 30 days". You add your logo via a link; without one, the Magic Heidi logo appears on the invoice. Amounts are rounded to 5 centimes; you can switch that off.

Good to know: the generator doesn't save clients and doesn't count up the invoice number, so enter the number each time. Your entries are sent to a server to create the PDF, and the download link is valid for 1 hour. Save the PDF yourself, because there's no account where it stays. Only need the payment part, or want to add a QR code to an existing PDF? Both are on create a QR-bill.

Rather use a template or software?

• Design it yourself in Word or Excel: get the Swiss invoice template as a Word, Excel or PDF file (English, German or French labels).
• Several invoices a month: invoicing software saves your clients, numbers invoices automatically and shows who has paid. 3 invoices are free: Start free.

Sample invoice: what a finished Swiss invoice looks like

A complete invoice from a private individual without VAT, with everything your client needs:

Anna Müller
Bahnhofstrasse 12
8001 Zürich
anna.mueller@example.ch

                                        Bäckerei Bühlmann GmbH
                                        Dorfstrasse 8
                                        3014 Bern

Invoice no. 2026-014                    Zürich, 15 April 2026
Service period: 1–31 March 2026

Item  Description                         Qty    Price    Total
1     Logo design incl. 2 rounds of edits   1   800.00   800.00

Total                                                 CHF 800.00

Not subject to VAT (Art. 10 para. 2 VAT Act).

Payable by 15 May 2026
IBAN CH93 0076 2011 6238 5295 7 · Anna Müller

[QR payment part with IBAN, amount and the structured addresses]

If you're VAT-registered, only the bottom part changes: your UID with the suffix MWST (e.g. CHE-123.456.789 MWST) goes next to your address, and instead of the note you show the net amount, VAT rate, VAT amount and total. Example: CHF 800.00 net + 8.1% VAT CHF 64.80 = CHF 864.80.

A filled-in example with VAT to download (in German): hairdresser invoice (PDF).

The 7 details on a Swiss invoice

For private individuals and self-employed people who aren't VAT-registered, the law doesn't prescribe a fixed list. The required details for VAT-registered businesses are in Art. 26 of the VAT Act. With these 7 details every invoice is clear, easy to book and quickly paid, whether you're a private individual or a sole proprietor.

Recommended on top, but not required for private individuals: a sequential invoice number (2026-014).

1. Full name and address of the sender

Your full name (or your business name, if you have one) and your complete address with street, postcode and town. Pseudonyms or stage names aren't enough. If you have a UID number (CHE-123.456.789), add it too.

Example:

Anna Müller, Bahnhofstrasse 12, 8001 Zürich

2. Full name and address of the recipient

Who gets the invoice? For business clients, the company with its legal form (AG, GmbH) and exact address. For private individuals, the full name and address are enough. You can look up your client's exact company name and address for free in the federal UID register.

Example:

Bäckerei Bühlmann GmbH, Dorfstrasse 8, 3014 Bern

The often-quoted CHF 400 exception doesn't apply to you as a private individual: only receipts from automated cash registers of VAT-registered businesses may leave out the recipient, up to CHF 400 (Art. 26 para. 3 VAT Act, Art. 57 VAT Ordinance). On a normal invoice, the recipient always goes on it.

3. Invoice date and service date

The invoice date is the day you issue the invoice. The service date is the day (or period) you did the work. For a single job, both can be the same. For several assignments, write "Service period: 1 March to 31 March 2026".

The two dates show which financial year the income belongs to.

4. A clear, unambiguous description of the service

Write so precisely that someone who knows neither you nor your client would still understand in two years what you did. "Consulting" isn't enough. "Strategy workshop on 12 March 2026, 4 hours at CHF 150/h" is.

Itemised lines also make your invoice look more professional and help prevent disputes.

5. Amount with currency

CHF is the standard currency. If your client is abroad, you can invoice in EUR or USD (see invoicing clients abroad below). Always write the amount with a currency: "CHF 1'250.00" or "CHF 1'250.–". Never just "1250".

6. Payment details (IBAN or QR code)

Without payment information, the invoice won't get paid. You need one of these:

• QR-bill (the standard since October 2022): a QR code with all the payment data that your client scans in their e-banking. The QR payment part only exists in CHF and EUR. The generator at the top of this page creates it with the invoice.
• IBAN in plain text: Swiss account number, name of the bank and your name as account holder.

Add a clear deadline: "payable within 30 days" or specifically "payable by 15 May 2026".

7. UID number and VAT rate (only if VAT-registered)

If you're VAT-registered (over CHF 100'000 annual turnover, or registered voluntarily), you need:

• Your UID number with the MWST suffix: CHE-123.456.789 MWST
• The VAT rate (8.1% standard, 2.6% reduced, 3.8% accommodation, as of 2026)
• The VAT amount shown separately
• Net amount and gross amount separately

If you're not VAT-registered, you show no VAT. If you put VAT or an invented UID on the invoice anyway, you owe the Federal Tax Administration (ESTV) the amount shown (Art. 27 para. 2 VAT Act). Which rate applies to which service is in current Swiss VAT rates. To work out net, gross and VAT amounts, use the free VAT calculator.

Recommended: invoice number

Not a legal requirement for private individuals, but standard practice. It helps you and your client match the payment later. Format: number consecutively (2026-001, 2026-002 ...) or by date (20260512-01). More in invoice numbers in Switzerland.

Swiss invoice requirements under the VAT Act

Once you're VAT-registered, Art. 26 of the VAT Act lists what your invoice must contain:

• Your name and address as issuer, and your VAT number
• Name and address of the recipient
• Date or period of the service
• Type, subject and scope of the service or delivery
• The amount charged (consideration)
• The VAT rate and the VAT amount; if your prices include VAT, the rate is enough

Without VAT registration these details are still standard practice; leave out only the VAT number, rate and amount.

Invoice without VAT: when, why, how

Most private individuals and small sole proprietorships are not VAT-registered. If you stay below CHF 100'000 worldwide annual turnover, you're exempt from VAT (Art. 10 VAT Act, source: estv.admin.ch). How the Swiss VAT system works overall is explained in VAT in Switzerland.

When must you not show VAT?

If you're not registered for VAT with the ESTV, your invoice must not:

• Add VAT (no "+ 8.1% VAT")
• Show a UID number with the MWST suffix (CHE-123.456.789 MWST)
• Show VAT amounts separately

If you do it anyway, you owe the ESTV the VAT shown, even though you should never have charged it (Art. 27 para. 2 VAT Act). A classic, expensive beginner's mistake.

The right wording for "no VAT"

You don't have to write anything if you're not VAT-registered. If you want to make it clear (especially to business clients), put one of these lines below the total:

"No VAT under Art. 10 para. 2 VAT Act (turnover below CHF 100'000)."

"Not subject to VAT."

"The issuer is not entered in the Swiss VAT register."

When is voluntary VAT registration worth it?

If you mainly have business clients (B2B) and pay a lot of input tax on purchases (materials, software, equipment), you can register voluntarily, even below CHF 100'000. You then reclaim the input tax on your purchases. Registration binds you for at least one tax period (Art. 11 para. 2 VAT Act). For freelancers with few purchases it's rarely worth it. Help deciding: VAT for Swiss freelancers.

Which language should the invoice be in?

No law requires your invoice to be in German, French or Italian. If you and your client work in English, an English invoice is fine. The generator above creates the PDF in English, German, French or Italian; pick the language your client reads. More on invoicing clients in several languages: multilingual invoicing for Swiss freelancers.

Invoicing clients abroad

Many international freelancers in Switzerland work for clients outside the country. Four things to know:

• Currency: you can invoice in EUR or USD. For your tax return, convert the amount into CHF (note the exchange rate on the invoice date).
• VAT: services to business clients abroad are generally not subject to Swiss VAT. For EU business clients you can add "Recipient liable for VAT (reverse charge)".
• QR-bill: the QR payment part only exists in CHF and EUR. For USD or GBP, send an invoice without a payment part.
• Payment details: clients abroad often can't scan the Swiss QR code with their banking app. Write IBAN, BIC and your address on the invoice in plain text as well.

The QR-bill: the Swiss standard since October 2022

Since 1 October 2022 the orange (ESR) and red payment slips are gone. What you need today is either a QR payment part to the Swiss QR standard or a clearly legible IBAN in the text. Your client might still call it an Einzahlungsschein: the QR payment part is its successor.

Since 22 November 2025: only structured addresses are allowed in the QR code. Street, house number, postcode and town go in separate fields, for you and for your client. QR codes with a combined address line are no longer supported, so check that your generator or software is up to date. Source: SIX, QR-bill.

What is the QR-bill?

On the lower part of the invoice (or on a separate page) there's a payment part with a Swiss QR code. The QR code contains:

• The payee's IBAN (your account number)
• The payee's name and address (your name)
• The payer's name and address (your client)
• Amount and currency (CHF or EUR)
• Optional: reference number and payment purpose

Your client scans the code with their banking app, all fields fill in automatically, and they confirm with one click. No typing in IBANs, no typos.

Do I need a QR-IBAN or is a normal IBAN enough?

Both work. Private individuals usually use their normal IBAN (CH...). A QR-IBAN is a special IBAN your bank issues for invoices with a QR reference number (QRR). You only need it if you want structured reference numbers for automatic booking (typical for companies with many invoices).

For a few invoices a year, the normal IBAN is enough.

How do I create a QR code?

You have three ways:

• Online generator: the form at the top of this page creates the whole invoice as a PDF, including the Swiss QR code.
• Invoicing software: creates the QR code automatically for every invoice.
• Your bank's e-banking: some banks offer a tool for creating QR-bills. Ask your bank, or see the bank overview on create a QR-bill.

What you should no longer use: old payment slips, QR codes with unstructured addresses, or generators that don't follow the Swiss standard.

Invoicing as a private individual: what works, what doesn't

In Switzerland it's legal to write invoices as a private individual. You don't need a company, a commercial register entry or a permit, as long as you're not in a regulated profession (lawyer, doctor, fiduciary ...).

Who can invoice as a private individual?

Practically anyone living in Switzerland. Typical situations:

• You sell a used piece of furniture on Tutti or Ricardo.
• You get paid to help a neighbour move.
• You occasionally tutor, babysit or photograph a wedding.
• You have a side job with a company that wants to pay you on invoice.

In all four cases you can write an invoice. There are two limits you should know.

The two important thresholds

CHF 100'000 annual turnover (VAT): if your total turnover from self-employment (all clients together, worldwide) exceeds this limit, you become liable for VAT. Below it, you invoice without VAT.

CHF 2'500 per year (AHV): if you earn at most CHF 2'500 a year from self-employment on the side, AHV contributions (old-age and survivors' insurance) are only charged if you ask for it. The same limit applies to small wages per employer, except in private households: there, contributions are due from the first franc. Whether you're self-employed or employed isn't decided by the amount but by the compensation office, based on criteria such as trading under your own name, your own risk, organising your work freely and having several clients (sources: leaflet 2.02, leaflet 2.01). The official check and application form are on selbststaendig-erwerbend.ch, the site of the AHV/IV information centre.

If you regularly work for several clients and earn several thousand francs a year, look into setting up a sole proprietorship in Switzerland. It's no big step: no commercial register obligation below CHF 100'000 turnover and no minimum capital.

Four real examples

Selling furniture (private sale): you sell your old dining set for CHF 450 on Tutti. The buyer wants an invoice. You write your details, their details, "Sale of used dining table and 4 chairs" and CHF 450. No VAT. For tax: private assets, not taxable income. You need no UID and no registration.

Casual job (helping at an event): you spend a weekend helping set up a market stall. Fee: CHF 350. The organiser pays on invoice. You write "Help setting up market stall, 12–13 April 2026, 8 hours", CHF 350, IBAN. The CHF 350 is taxable income and belongs in your tax return. Under AHV rules, a job like this is usually a wage; up to CHF 2'500 per year and employer, contributions are only charged on request.

Tutoring, photography, consulting: you help a secondary school student with maths (CHF 60/h, 3 hours a week, 25 weeks = CHF 4'500 a year) and send the parents an invoice every quarter. CHF 4'500 is far below CHF 100'000, so no VAT. AHV: if the parents pay you as a private household (that is, as an employer), contributions are due from the first franc; if you're 25 or younger, up to CHF 750 per year and household stays contribution-free (leaflet 2.01, section 19). If you work for several families and trade with your own offer, the compensation office may recognise you as self-employed.

Invoicing a company: as a private individual you design a logo for a GmbH, fee CHF 800 (see the sample invoice above). You write the invoice without VAT and note: "The issuer is not subject to VAT (Art. 10 para. 2 VAT Act)". The company books the full expense but can't deduct input tax.

When do you become self-employed? The compensation office's criteria

There's no fixed turnover limit. The responsible compensation office looks at the overall picture of your activity, using criteria such as these (source: leaflet 2.02):

If you regularly work on invoice, apply to your compensation office for recognition as self-employed: online with the official form 318.146, explained on selbststaendig-erwerbend.ch. You'll find your canton's office in the directory of compensation offices. Without recognition, you risk your clients having to pay AHV contributions on your fees retroactively.

Explained step by step: AHV registration for the self-employed and setting up a sole proprietorship in Switzerland.

Taxes and record keeping

Even as a private individual, you pay tax on income from invoices and keep your records.

Declaring income in your tax return

Every franc you earn through invoices is taxable. The myth "below CHF 1'000 you don't have to declare anything" is wrong. Where you enter it depends on the type:

• Occasional, one-off income (e.g. a one-off casual job): "Other income" or secondary income section.
• Regular self-employment: "Income from self-employment" section, with a statement of income and expenses.

If you're unsure, ask your municipality's tax office. They answer most questions on the phone, free of charge.

Keep records for 10 years (Art. 958f CO)

As a self-employed person, you have to keep books (below CHF 500'000 turnover, a simple income and expense statement is enough) and keep invoices and receipts for 10 years. As a private individual with occasional income this obligation doesn't apply, but keep the records anyway: the tax office can ask for them. You should keep:

• Invoices you've issued (your copy)
• Receipts for business expenses (materials, software ...)
• Payment confirmations and bank statements related to the job

Keeping them digitally is allowed, as long as the documents stay complete and legible.

Client not paying? Here's what to do

Once the deadline has passed, first send a friendly payment reminder, then a formal reminder (Mahnung) with a new deadline. With the formal reminder your client is in default (without one only if you agreed a fixed payment date) and from then on owes 5% default interest per year (Art. 102 and Art. 104 CO). How to take the manual work out of reminders: late payment reminders for Swiss freelancers.

Writing an invoice in Switzerland is easier than most people think

An invoice doesn't need a fiduciary, expensive software or a company: 7 clean details, a QR code or a clear IBAN, done. For your first invoices, the generator at the top of this page or the invoice template is enough; if a quote comes before the invoice, the Swiss quote template is free too.

Got a specific question about your first invoice? Write to us at hello@magicheidi.ch. I still answer the emails myself. — Nathan Ganser, founder of Magic Heidi.