2026 Guide for Private Individuals
If you’re selling a used bike, tutoring on weekends, or testing the waters of freelancing, you’ll eventually need to write an invoice. This guide shows Swiss private individuals exactly how to do it—what to include, when VAT applies, how QR-bills work, and when it’s time to register as self-employed.
In Switzerland, individuals can issue invoices for various reasons:
e.g., furniture, electronics, vehicles
e.g., tutoring, house-sitting, pet care
e.g., a room in your house, equipment
e.g., consulting, creative work
It's important to note that regular, income-generating activities may require you to register as self-employed or establish a formal business structure. We'll discuss this further later in the article.
The Essential Building Blocks of a Swiss Invoice (Individual)
While invoices from individuals don't need to be as formal as business invoices, including certain information ensures clarity and professionalism:
To write an invoice that’s clear and professional, include:
Your details
Recipient details
Invoice specifics
If you are VAT-registered, add your UID (CHE-xxx.xxx.xxx) with “MWST/TVA/IVA”, the VAT rate and VAT amount. These items are required for VAT invoices.
If you’d rather skip the formatting and focus on the work, you can generate a Swiss-compliant invoice (with IBAN or QR-bill) in under a minute—perfect for private individuals and new freelancers.
While there's no strict format required for individual invoices, a clean, professional layout helps:
You have two practical ways to get paid:
Plain bank transfer (IBAN)
Put your name and IBAN on the invoice—this is perfectly acceptable, even without a QR-bill.
QR-bill (Swiss standard)
The QR-bill replaced old payment slips in 2022. It adds a scannable code containing payment details and can be issued in CHF or EUR. Many people prefer it because it reduces typing errors and speeds up payment.
Which should you use?
For a few invoices per year, IBAN is fine. If you invoice more often—or want the smoothest payment experience—use a QR-bill.
For individuals, it's usually best to keep payment methods simple:
While occasional sales or services by individuals are generally straightforward, be aware that:
Even as an individual, it's important to keep good records:
Using a simple invoice management tool like Magic Heidi makes this much easier
Switzerland's multilingual nature means you should consider the language of your invoice:
Most invoicing software allows you to pick the language of your invoice.
Copy-ready example
![[object Object]](https://static-files.umso.co/lib_rsaIjJoefXOkuYaf/sdzg7bkox5itjisc.png?w=36){kind=small}
Your Name
Street 10
8000 Zürich
email@example.com | +41 79 000 00 00
Invoice: 2025-001
Issue date: 22.10.2025
Service date: 20.10.2025
Bill to:
Client Name
Client Street 5
3000 Bern
Description Qty Unit Line total
----------------------------------------------------------
Private tutoring (English) 2h CHF 60 CHF 120
----------------------------------------------------------
Subtotal CHF 120
Total due **CHF 120**
Payment terms: Net 14 days (due 05.11.2025)
Pay to: IBAN CHxx xxxx xxxx xxxx xxxx x
Reference: Invoice 2025-001
Notes: Thank you for your trust!VAT-registered? Add a “VAT” line, e.g., “8.1% VAT included: CHF 9.01; UID: CHE-123.456.789 MWST.”
As you issue more invoices and your activities become more regular, you may need to consider formalizing your status. Here are signs it might be time to register as a freelancer or self-employed individual
Occasional activity: invoice normally, declare income in your tax return.
Becoming regular: if you invoice frequently with the intent to earn income, the authorities will likely consider you self-employed. In Switzerland, formal recognition happens through your AHV compensation office.
Social insurance (AHV/AVS) for self-employed:
Bottom line: there is no universal CHF 2,300 rule that automatically “registers” you as self-employed. Recognition comes from the compensation office assessing your activity; contributions and thresholds vary by your situation (main vs. side activity, income level). When in doubt, contact your cantonal office.
Becoming a freelancer in Switzerland involves:
The benefits of becoming a freelancer include:
Read through our documentation to learn everything about self-employment
Creating invoices as a Swiss individual doesn't have to be complicated. By following these guidelines, you can ensure your transactions are clear, professional, and compliant with Swiss norms. Remember, as your activities grow or become more regular, it may be time to consider formalizing your status as a freelancer or self-employed individual. This can offer both legal clarity and potential financial benefits.
Whether you're selling a few personal items or considering a move into regular freelance work, understanding how to create proper invoices is an valuable skill. It demonstrates professionalism, helps maintain clear records, and ensures smooth transactions. As with any financial matter, if you're unsure about your specific situation, don't hesitate to seek advice from a qualified professional.
By mastering the art of invoicing, you're not just facilitating individual transactions – you're potentially laying the groundwork for future entrepreneurial endeavors in Switzerland's dynamic economic landscape.
No. Private individuals can write invoices for occasional sales or services. If your activity becomes regular and profit-oriented, you should seek self-employed recognition and check VAT status.
No. IBAN details are sufficient, although QR-bills (CHF/EUR) are more convenient and have replaced the old payment slips.
Typically when your taxable turnover reaches CHF 100,000. If you approach this, read the Federal Tax Administration guidance and consider registering.
Report it in your annual tax return. Cantonal instructions explain the categories and deductibles each year.