Yes, you can issue an invoice as a private individual in Switzerland, even without a company, without a VAT number, and without a commercial register entry. If you want to invoice as a private person in Switzerland, you don't need a sole proprietorship or a business registration. What needs to go on the invoice, what must not appear on it, and when you should register as self-employed: here's everything you need.

Whether you're selling a used sofa, giving weekend tutoring lessons, or building a website for a friend, at some point you'll need an invoice. The good news: in Switzerland, you don't need a company for that. The bad news: most guides online explain German or EU law, not Swiss law. We're fixing that right here.

In this article, you'll find the specific required details for a Swiss private invoice, a template, real-world examples, and the answer to the question that worries most people: at what point does the tax office want to know more?

Key Takeaways

• Private individuals in Switzerland can issue invoices without a company and without a commercial register entry.
• A private invoice does not include VAT. The obligation to register for VAT only kicks in at CHF 100,000 annual turnover.
• Required details: your name, address, recipient, description, amount, date, and IBAN are enough.
• All income, even occasional earnings, must be declared in your tax return.
• If you invoice regularly, the social security office (AHV compensation fund) will eventually classify you as self-employed. Different rules then apply.

Can I issue an invoice as a private individual?

Short answer: yes. There is no law in Switzerland that prohibits private individuals from writing invoices. You don't need a sole proprietorship or an entry in the commercial register. What you do need is a correct invoice and the willingness to report the income in your tax return.

This applies to many everyday situations:

• You sell furniture, electronics, or a car
• You help someone move, with their garden, or with their computer
• You occasionally give tutoring, music lessons, or language classes
• You take photos for a wedding or design a flyer
• You give someone a one-off consultation in your field of expertise

As long as these activities are occasional, you remain a private individual. Once it becomes regular, things get more complicated, more on that later.

Ready to get started? With Magic Heidi you can create a Swiss-compliant invoice with QR code in under a minute, free and without registration.

What must appear on a private invoice?

Unlike business invoices, the requirements for a private invoice in Switzerland are straightforward. There's no official form and no prescribed layout. But certain details should always be included so the invoice is clear, traceable, and useful in case of a dispute.

Required details for private invoices in Switzerland

1. Your full name and address - Who is issuing the invoice?
2. Recipient's name and address - Who is it going to?
3. Invoice date - When was the invoice created?
4. Service date - When was the work done or the goods delivered? If different from the invoice date.
5. Description of the service or goods - What exactly is being invoiced? Be as specific as possible.
6. Amount in CHF (or the agreed currency) - Unit price, quantity, total amount.
7. Payment deadline and payment details - By when, to which account? IBAN is enough.
8. Invoice number - Not legally required, but useful for your own records. For example: 2026-001.
9. Note "No VAT" - So the recipient knows that no value-added tax is included.

What must never appear on the invoice

• No VAT number (if you don't have one, you must not include one)
• No VAT amount (if you're not registered, you must not show VAT, it's illegal)
• No made-up company number or UID (that would be document forgery)

This sounds obvious, but it happens more often than you'd think. Alex, a computer science student in Bern, built a website for a friend and wrote "incl. 8.1% VAT" on the invoice because he'd seen it on other invoices. His friend submitted the invoice to his company, and their accountant immediately asked why a non-VAT-registered person was charging VAT. It was embarrassing and unnecessary. Simply write "No VAT" or "Not VAT-registered" on the invoice.

Private invoice template Switzerland

A private invoice doesn't need to be complicated. Here's an example you can use directly:

Your Name
Musterstrasse 12
8000 Zurich
email@example.ch | +41 79 000 00 00

                                    Invoice No. 2026-001
                                    Date: 03.05.2026
                                    Service date: 28.04.2026

Invoice to:
Muster AG
Contact Person
Bahnhofstrasse 1
3000 Bern

Description                      Qty      Price       Total
---------------------------------------------------------------
Math tutoring                     4 hrs    CHF 50     CHF 200
---------------------------------------------------------------
                                           Total:     CHF 200

No VAT (not VAT-registered).

Payable within 14 days to:
IBAN: CHxx xxxx xxxx xxxx xxxx x
Reference: Invoice 2026-001

Thank you!

You can do this in Word, Google Docs, or even in a simple email. If you want something more professional, use an invoicing tool.

Tip: With Magic Heidi you can create a Swiss-compliant invoice in just a few clicks with a QR payment slip that the recipient can scan directly with their banking app. This works even without a company and without a VAT number.

Real-world examples: When private individuals issue invoices

Selling furniture or items

You sell your used e-bike for CHF 1,500 on Tutti or Ricardo (popular Swiss marketplaces). The buyer wants an invoice for their records. No problem: write a simple invoice with your name, a description of the e-bike (brand, model, condition), the price, and the date. No VAT, no company details.

Occasional jobs or services

Your neighbour asks you to clear out their basement and pays you CHF 300. You issue an invoice: "Basement clearance, 6 hours, CHF 50/hr." This is a private service. As long as you're not doing this every week, you're a private individual.

Tutoring, photography, or consulting

Maria in Lausanne gives piano lessons on Saturdays. She earns about CHF 400 per month, roughly CHF 4,800 per year. She invoices her students, declares the income in her tax return, and doesn't need to worry about setting up a company yet. But because she works regularly and with multiple clients, the AHV social security office could eventually classify her as self-employed on a part-time basis. More on that below.

Invoicing a company as a private individual

This works. Companies can book invoices from private individuals as an expense. The only difference: the company cannot claim an input tax deduction because your invoice doesn't show VAT. For the company, this is usually not a problem as long as the amount is correct and the invoice is traceable.

Invoice without VAT in Switzerland

As a private individual, you always write your invoices without VAT. This isn't optional, it's mandatory as long as you're not registered as VAT-liable with the Federal Tax Administration (FTA).

When does the VAT obligation begin?

The registration obligation applies under VAT Act Art. 10 from a worldwide annual turnover of CHF 100,000 from taxable services. Below that: no VAT on your invoices.

For the vast majority of private individuals who invoice occasionally, this is irrelevant. If you earn CHF 5,000 per year from tutoring, you're miles away from the VAT threshold.

How to phrase it on the invoice

Write one of the following sentences on your invoice:

• "No VAT (not VAT-registered)"
• "This amount is without VAT"
• "VAT not applicable (turnover below CHF 100,000)"

This protects both you and the recipient. The recipient knows they cannot claim an input tax deduction, and you show that you know the rules.

You can find more about Swiss VAT rules in our guide to VAT management for freelancers.

Taxes: What you need to declare as a private individual

This is where many people start to get nervous. Don't worry, it's simpler than you think.

Declare all income

Every franc you receive through invoices belongs in your tax return. Even CHF 200 for tutoring. Even CHF 150 from a flea market sale. The tax office cares about your total income, not just your salary.

In most cantons, you report occasional earnings under "Other income" or "Secondary income." The exact category is in your canton's tax return guide.

AHV contributions: When do you have to pay?

If you occasionally invoice someone as a private individual, you're not automatically liable for AHV contributions as a self-employed person. The rules are nuanced:

• Under CHF 2,300 per year per client (secondary activity): AHV contributions are only collected upon request.
• Over CHF 2,300 per client or regular activity: The social security office (AHV compensation fund) will review your situation and may classify you as self-employed on a part-time basis.

Important: CHF 2,300 is not a magic threshold that automatically makes you self-employed. The social security office evaluates the overall picture. If in doubt, you can call your cantonal social security office, they're surprisingly helpful in Switzerland.

What you should keep on file

Even as a private individual, it's worth collecting receipts:

• Copies of all invoices you've issued
• Payment confirmation (a bank statement is enough)
• Any emails or contracts that document the assignment

Keep these documents at least until your tax assessment is final (in most cantons 2-3 years). Going digital saves space. With Magic Heidi's AI receipt scanner app, you photograph receipts and the relevant data is captured automatically.

More information about general invoicing obligations can be found at the Swiss SME Portal.

When do you become self-employed?

This is the question that concerns many people. The answer: there's no fixed amount and no cutoff date. The Swiss authorities look at the overall picture.

The criteria of the social security office

You'll be classified as self-employed if several of these points apply to you:

• You work regularly (not just once or occasionally)
• You have multiple clients (not just one, because that looks like bogus self-employment)
• You bear an economic risk (e.g., investments in materials or advertising)
• You have a market presence (your own website, business cards, advertising)
• You determine your working hours and location yourself

Sandra from Winterthur started taking portrait photos for friends on the side, first for free, then for CHF 150 per session. After a year, she had her own Instagram page, 12 paying clients, and about CHF 8,000 in revenue. Her social security office then classified her as self-employed on a part-time basis. It wasn't a big deal; it simply meant she now pays AHV contributions and needs to keep her bookkeeping a bit more carefully.

What does that mean in practice?

If you're classified as self-employed:

• You register with the AHV social security office
• You keep simple books (income and expenses are enough under CHF 500,000 turnover per Swiss Code of Obligations Art. 957)
• You can deduct business expenses from your taxes
• VAT registration becomes mandatory from CHF 100,000 turnover
• You create more professional invoices with all required details for Swiss invoices

This sounds like a lot, but it's very manageable. And honestly, if you invoice regularly, you benefit from it because you can then deduct your expenses (laptop, software, travel costs) from your taxes.

Can I create a QR invoice as a private individual?

Yes. The QR invoice is a payment format, not a company document. Anyone with a Swiss bank account can use a QR invoice. The advantage: your client scans the QR code with their banking app, all payment details are pre-filled, and typos in the IBAN no longer happen.

For larger amounts (for example, selling a car), this is especially practical. The buyer can transfer directly without having to type your IBAN manually.

With Magic Heidi you can create QR invoices for free, even as a private individual. It works on your phone or computer, in under a minute.

Common mistakes on private invoices

We see these mistakes regularly. Avoid them:

1. Showing VAT even though you're not registered This isn't just wrong, it's illegal. If you show VAT on an invoice, you owe that amount to the Federal Tax Administration (FTA), even if you're not VAT-liable at all. Always write "No VAT."

2. Not writing an invoice and getting paid in cash "Can we do this without an invoice?" No. Income without an invoice is undeclared work and tax evasion. The tax authorities in Switzerland are cooperative, but not when it comes to deliberate non-declaration.

3. Invoices without a clear description "Services: CHF 500" is too vague. Write what you did: "Web design for landing page, 10 hours, CHF 50/hr." This protects both sides.

4. Invoicing regularly without clarifying your status If you've been issuing invoices every month for months, you're probably no longer "occasionally" active. Clarify your status with the social security office before they do it for you.

5. Not keeping records Without a copy of your invoice and proof of payment, you can't prove anything in a dispute. Digital is fine, but keeping records is a must.