Can You Invoice Without Being Self-Employed?

You've earned CHF 1,800 from weekend tutoring sessions. A former colleague wants to hire you for a consulting project worth CHF 3,000. Your hobby photography is generating occasional income.

The question keeping you up at night: Do you need to register as self-employed?

The short answer: If your secondary self-employment income stays below CHF 2,500 annually and you meet certain conditions, you can invoice as a private individual without formal registration.

But the threshold rules changed in 2025, and this guide breaks down exactly when you can bill clients without self-employment status—and when registration becomes mandatory.

Quick Reference: The 2025 Rules

You can invoice without registering if:

• Your self-employment is a secondary activity (not your main income source)
• Annual earnings from self-employment stay at or below CHF 2,500
• You're already employed, receiving unemployment benefits, OR your spouse pays sufficient AHV contributions

You must register as self-employed when:

• Secondary self-employment income exceeds CHF 2,500 per year
• Self-employment becomes your primary activity (regardless of amount)
• You meet multiple criteria indicating genuine self-employment status

The CHF 100,000 milestone triggers:

• Mandatory VAT registration
• Commercial Register obligation
• Additional compliance requirements

Real Examples: Under the CHF 2,500 Threshold

Occasional babysitter: Lisa works as a teacher and babysits for three families on weekends. Annual babysitting income: CHF 2,200. Since she's already employed and earns below CHF 2,500 from babysitting, she doesn't need to register as self-employed. She writes simple invoices as a private individual.

Weekend musician: Marc performs at weddings and events, earning CHF 1,800 yearly. He works full-time as an accountant. His music income falls below the threshold and remains secondary to his main employment. No self-employment registration required.

Small-scale beekeeper: Anna sells honey from her backyard hives, generating CHF 900 annually. She's employed part-time at a pharmacy. The honey sales stay well below CHF 2,500, so she invoices customers as a private individual without registering as self-employed.

When the Threshold Doesn't Apply

The CHF 2,500 exemption disappears if:

Your self-employment becomes primary: If you quit your job to focus on your side business, you must register immediately—even if income stays below CHF 2,500.

You lack other AHV coverage: If you're not employed, not receiving benefits, and your spouse doesn't pay AHV contributions, the threshold doesn't apply. You must register regardless of income level.

You meet multiple self-employment criteria: Compensation offices look beyond income. If you're operating like a genuine business (multiple clients, business premises, employees), registration becomes mandatory.

What Your Invoice Must Include

A valid invoice from a private individual requires:

• Your full name and address
• Client's name and address
• Invoice date and unique invoice number
• Clear description of services or products
• Total amount due in CHF
• Payment terms and bank details

Critical: What NOT to include:

• ❌ No VAT (you're not VAT-registered)
• ❌ No company name or business designation
• ❌ No AHV number (unless specifically requested)
• ❌ No business logo or branding (optional, but suggests business activity)

Sample Invoice Template

[Your Full Name]
[Your Street Address]
[Postal Code] [City]

Invoice #2025-001
Date: [Current Date]

Bill to:
[Client Name]
[Client Address]

Description of Services:
- Private tutoring sessions (5 hours @ CHF 60/hour)

Total Amount Due: CHF 300.00

Payment Terms: Due within 30 days
Bank Details: IBAN CH00 0000 0000 0000 0000 0

Record-Keeping Requirements: Even below the threshold, maintain copies of all invoices, payment confirmations, expense receipts, and an annual income summary. These records prove your income level if the compensation office questions your status.

Contribution Calculation Examples

Example 1: Part-time self-employment

• Annual income: CHF 25,000
• Approximate rate: ~7.5%
• Annual contribution: ~CHF 1,875

Example 2: Full-time below threshold

• Annual income: CHF 55,000
• Approximate rate: ~9%
• Annual contribution: ~CHF 4,950

Example 3: Full-time above threshold

• Annual income: CHF 80,000
• Rate: 10%
• Annual contribution: CHF 8,000

Example 4: Very low income

• Annual income: CHF 8,000
• Minimum contribution: CHF 530

Critical deadline: Estimate conservatively. Underestimating income leads to surprise bills later—potentially thousands of francs you didn't budget for.

Maria's Journey: Crossing Both Thresholds

Year 1: CHF 45,000 turnover

• No VAT registration needed
• No Commercial Register entry required
• Simple private individual invoicing

Year 2: CHF 85,000 turnover

• Still below both thresholds
• Continued monitoring growth

Year 3: CHF 115,000 turnover

• Registered with FTA for VAT in January
• Began charging 8.1% VAT on all invoices
• Filed quarterly VAT returns
• Registered sole proprietorship in Commercial Register
• Adjusted pricing to account for VAT obligations

Voluntary early registration: You can register for VAT below CHF 100,000 if advantageous—makes sense when you have substantial deductible business expenses.

Common Mistakes to Avoid

Mistake 1: Assuming calendar year equals tax year Self-employment status applies from January 1st of the year you start, even if you begin in November. Budget for potential retroactive contributions.

Mistake 2: Waiting for the compensation office to contact you You must initiate registration. The office won't find you automatically. Delayed registration can result in penalties and retroactive contribution demands.

Mistake 3: Mixing personal and business finances Even below the CHF 2,500 threshold, maintain separate tracking. A dedicated business account simplifies record-keeping and tax filing.

Mistake 4: Forgetting about tax obligations The AHV threshold doesn't affect income tax. All self-employment income, even CHF 500, must appear on your tax return.

Mistake 5: Underestimating first-year income "I'll probably earn CHF 2,000" often becomes CHF 5,000 by year-end. Register proactively if you're uncertain—it's easier than retroactive compliance.

Mistake 6: Ignoring permit restrictions Foreign nationals: Verify your permit allows self-employment before invoicing clients. Working without authorization can jeopardize your residence status.

Last updated: January 2025 | Next review: January 2026

This guide reflects 2025 AHV contribution rates and thresholds. While we strive for accuracy, Swiss social security regulations evolve regularly. For personalized advice regarding your specific situation, consult your cantonal compensation office or a licensed Swiss tax advisor.