Write an invoice

Legal basis in Switzerland

Freelancers and self-employed people in Switzerland are subject to certain legal rules when writing invoices. These are primarily enshrined in the Code of Obligations (OR) and the Value Added Tax Act (VAT Act). Don't worry—it's easier than it sounds. It's important that **some information must be included on every invoice. If this mandatory information is missing, in the worst case scenario, the tax office may not recognize the invoice or your customer may not be able to claim input tax. The good news: If you follow a few basic rules, you'll be on the safe side.

Mandatory information according to Swiss law: In Switzerland, an invoice must generally contain the following elements:

Name and address of the invoice issuer (i.e., your complete information as a service provider/company). Since 2014, this corresponds to the official company identification number (UID) with the addition "VAT" if you are subject to VAT.
Name and address of the invoice recipient (your customer). This information is always required, except perhaps for very small receipts under CHF 400 – however, on a regular invoice, the customer should always be listed with their full address.
Invoice date – When did you issue the invoice? This date is important for payment deadlines and accounting purposes.
Service date – When was the service provided or delivered? If the service date differs from the invoice date, it must be stated separately. (If the service and invoice are provided on the same day, the invoice date is sufficient.)
Description of the service or delivery – A clear, concise list of what you are billing. For example, "Web design for project X, 10 hours at CHF Y" or "Consulting on DD/MM/YYYY, 5 hours." Each item should be traceable so that the customer and you know later what was paid for.
Amount/Fee – the price of each item and the total invoice amount. Typically, net prices are listed per item and then totaled. If you are subject to VAT, you must also state the applicable VAT rate (e.g., 7.7% standard rate) and the declared VAT amount. It is recommended to clearly state the net amount, VAT, and total amount separately so that the customer can easily verify the invoice. Customers can only use correct invoices for input tax deduction with the tax office – errors in VAT declaration can therefore be costly.

VAT number (UID) – if you are subject to VAT, your VAT number (company identification number with VAT suffix) must be included on the invoice. If multiple tax rates apply, this also includes breakdowns by tax rate category and the respective tax amount. If you are not VAT-registered, you may not charge VAT – it is customary to include a note like "No VAT, as not VAT-registered" on the invoice in this case (more on this later in the Small Business section).
Invoice number – a unique, sequential numbering of each invoice. While sequential numbering is not explicitly required by law, it is strongly recommended. It helps you and your customer keep track of things and serves internal accounting purposes. Furthermore, good accounting standards (and virtually every accounting program) require such numbering to avoid gaps or duplication. Ideally, you should assign invoice numbers consecutively and only once per invoice (e.g., "2023-001", "2023-002", or a simple "#1001, #1002", etc.).
Payment information – not legally required, but of course absolutely necessary for you to receive your money. So, specify how and where the customer should pay: e.g., your bank details (IBAN, BIC, and bank name) or that you're enclosing a QR payment slip. Many freelancers include this information at the bottom of the invoice. Without account details, you make it unnecessarily difficult for the customer to pay you!
Payment period/due date – also not required by law, but very common. Write, for example, "Payable within 30 days of the invoice date" or "Payable by DD/MM/YYYY." If this information is missing, the customer could theoretically have to pay immediately, but in practice, payment is often delayed. With a clear due date, your client knows by when they should pay.
Optional information – There are a few more things that are voluntary but appear professional: For example, a brief thank you or greeting at the end of the invoice, your signature (sometimes used for paper invoices, not necessary for electronic ones), references to cash discounts or rebates for quick payment, or your general terms and conditions on the back. These are not mandatory, but can cause misunderstandings.Avoid misunderstandings and positively influence customer relationships.

Storage obligations

In addition to the information on the invoice, there are also storage regulations. In Switzerland, a legal retention period of 10 years applies to business documents, including invoices. This means you must archive copies of your invoices (whether digital or paper) for at least ten years. In the event of a tax audit or other official inspection, you may be required to present these documents. So, keep your invoices well-organized – ideally digitally in your accounting software or at least as a PDF on a hard drive and, for security reasons, in the cloud. This way, you have all receipts at hand in case of doubt.

QR invoice as the new standard

A major change in invoicing has taken place in Switzerland over the past few years: the introduction of the QR invoice. The QR invoice is essentially an invoice with a payment section containing a QR code. This Swiss QR Code encrypts all relevant payment information (recipient, IBAN, amount, reference, etc.), allowing customers to conveniently scan the invoice with their smartphone and pay directly. As of October 1, 2022, the traditional red and orange payment slips are history – only QR invoices can be processed; old payment slips are no longer permitted. For you as a freelancer, this means: If you want to offer your customers a prepared payment slip, then only in QR format.

Why all this? The QR invoice standardizes and modernizes Swiss payment transactions. The lower section of the invoice (payment section) now contains this QR code with a Swiss cross, which can be detached or sent as a PDF. Your customers can either scan it with their banking app or use the section to make deposits at the counter/post office – just like before, only more digital and efficient. Advantage: Payment errors are reduced (no more mistyping of long reference numbers) and, ideally, you get your money faster.

Example of a Swiss invoice with a QR payment section (perforated section below). The QR code contains all payment information such as recipient, IBAN, amount, and reference. Since 2022, this format has been the standard, replacing the old payment slips. Customers can scan the QR code to conveniently initiate the transfer.

As a freelancer, do I now have to have a QR code on my invoices? – Strictly speaking, no. You can simply provide your customers with your IBAN and they can transfer the money manually. But: If you want to appear professional and make things easy for your customers, the QR invoice is a great option. Many invoicing programs (and also Magic Heidi, see below) automatically generate the QR payment section. Especially in Switzerland, business customers increasingly expect a QR code on invoices or at least payment information to be provided in QR format. Therefore, it's recommended that you familiarize yourself with QR invoicing—especially since it requires little effort on your part but makes life easier for your customers.

What must be included in an invoice?

Based on the basics above, we'll summarize clearly what absolutely needs to be included in each of your invoices. Here's a checklist of mandatory information and important information:

Your company details: Name (or first and last name for sole proprietors) and full address (business address). Your email address or phone number can also be included (for inquiries), but is not mandatory.
Customer details: Name/company and address of the recipient. Ensure correct spelling and a current address – mistakes here appear unprofessional and can lead to delivery problems.
Invoice number: A unique code for the invoice, ideally consecutive and without gaps (e.g., 2023-001, 2023-002, ...). This helps everyone keep track, and you meet the requirements for orderly accounting.
Date: The date the invoice was issued.
Service Date: If different from the invoice date, the day or period of the service/delivery.
Description of Service: List all products/services with a brief description, quantity (e.g., hours, pieces), and unit price. Clear labels avoid follow-up questions.
Amounts: Price per item and subtotals, finally the total amount of the invoice. If you have multiple items, add everything up neatly.
VAT (if applicable): Your VAT rate (%) and the VAT amount in CHF. If there are multiple tax rates (e.g., standard rate 7.7% and reduced rate 2.5%), you should list the amounts separately. Also include your VAT number (UID) so your customer can claim the invoice for tax purposes.
Note on VAT exemption: If you are not VAT-registered and therefore do not charge VAT, then note "without VAT (not subject to VAT)" or a similar phrase on the invoice. This way, the customer knows that the missing VAT is not an oversight.
Payment information: Your bank details (IBAN and bank name) or a note that a QR payment slip is included. Without this information, the customer cannot pay you – so be sure to include it! If applicable, also state your preferred payment method (bank transfer is standard; if you accept TWINT, PayPal, or similar, you can mention it here).
Payment deadline: The due date or deadline for payment (e.g., "payable within 30 days of the invoice date").
Optional: Further information: e.g., order or project number for reference, if available; reference to attached receipts; Thank you phrase ("Thank you for the good cooperation!"), signature if required, etc.

If you take all of these points into account, your invoice will contain all the essential information. In the next step, we'll look at what needs to be considered specifically for small businesses without VAT.

Special case: Small businesses without VAT liability

Not every self-employed person in Switzerland is required to declare VAT. There is a rule that companies with less than CHF 100,000 in annual turnover are exempt from VAT (as of today). So, if you are a small business owner or freelancer who, for example, only generates CHF 50,000 in annual turnover, you do not have to register with the tax authorities as a VAT-registered business and therefore do not have to add VAT to your invoices. This is a relief, because you don't have to worry about VAT accounting and can keep your prices for private customers lower.

How do you design the invoice in this case? Basically the same as described above, minus all VAT information. Specifically:

Omit the line for the VAT amounts (since you don't collect any).
Instead of a VAT rate, you can write "incl. 0% VAT" for the amount, if applicable, or simply leave it blank. More important is the note somewhere on the invoice stating that no VAT is being charged. Examples of this could be: "Not subject to VAT according to VAT Act Type…", "No VAT due (small business)", or simply "Total invoice without VAT". As mentioned above, specialist literature recommends a sentence like "Total invoice does not include VAT (not subject to VAT)".
Of course, you don't have a VAT number, so you don't need to provide one. Some small businesses print their business identification number (UID) on the document without the VAT suffix, but this is voluntary.

Be careful not to provide any incorrect VAT information. As a non-VAT payer, you are not allowed to declare any tax. If you do so accidentally (e.g., by writing "incl. VAT" but not deducting any), it can cause trouble – in the worst case, the tax office will still demand the VAT declared from you, even though you may not have received it from the customer! So please be careful here.

One more tip: If your sales ever exceed the CHF 100 threshold,If your turnover exceeds 1,000, you must register with the FTA (Swiss Federal Tax Administration) in a timely manner and then receive a VAT number. From then on, you must state VAT on your invoices and indicate the rate/amount. So keep an eye on your turnover. You can also register for VAT voluntarily, even if you're below the threshold—for example, if you have almost exclusively business customers who deduct input tax anyway, it might make sense. But that's a topic in itself.

Step-by-step guide: Write a simple invoice

Now let's get practical: How do you write your invoice step by step? Especially if you're new to freelance work, this guide will help you make sure you don't forget anything. Grab an invoice template or open Word/Excel and follow these steps:

Step 1: Add sender and recipient
Start at the top of the invoice with your sender information. This includes your name or company name, your address, possibly your phone number, and email address. This block is usually at the top left or right. Directly below (often left-aligned) is the customer's address. Include the full name of the company or person, plus the address. Example:

Max Mustermann – Web Design
Musterstrasse 1
8000 Zurich

To:
Example AG
Ms. Erika Example
Beispielweg 5
3000 Bern

Make sure you use correct names and titles (e.g., contact person with Ms./Mr.). Tip: It's best to use a professional font and a clean layout for the design so that the sender and recipient are clearly identifiable.

Step 2: Date and Invoice Number
Now place the invoice information slightly below the addresses (or in the top right corner): This includes the invoice date and an invoice number. Format the date, for example, as "May 15, 2025." Assign the invoice number according to your numbering scheme – if this is your first invoice, you could write "Invoice 1" or "2025-001." For subsequent invoices, increment this number accordingly. Remember: an invoice number should be unique and ideally continue in chronological order. Many people use years or abbreviations in the numbering system (e.g., RE2025-001). The important thing is that you keep track of them yourself and don't assign a duplicate number.

You can also include a customer number or project number here, if relevant. This helps with identification for large clients, but is often unnecessary for freelancers.

Step 3: Title and Introduction (if applicable)
Some invoices contain a title or subject, such as "Invoice No. 2025-001 for design services." This is optional, but can be helpful, especially for longer documents. Directly below, you could write a short introduction or reference, e.g., "Dear Ms. Example, thank you for your good cooperation. I hereby invoice you for the services provided as follows:." This creates a polite introduction. In a simple invoice document, however, you can also omit this part and start directly with the list of services. Do it in a way that suits your style – for a casual freelance assignment, you can get straight to the point, while for more formal business clients, a short text will come across as polite.

Step 4: List of Services (Invoice Items)
Now comes the crux of the matter: What do you want to bill? List all services or products the customer has received. This is most clearly done in a table format with columns, for example:

Quantity	Description	Unit Price (CHF)	Amount (CHF)
10 hours	Web design and layout for Project X (April 2025)	80.00	800.00
1 piece	Logo design flat rate	500.00	500.00
	Subtotal		1,300.00
	+ 8.1% VAT (if VAT is payable)		105.30
	Invoice total		1,405.30

In this example, two items are invoiced: 10 hours of work at CHF 80 each, plus a flat rate. The subtotal indicates the net amount. If you have to charge VAT, you would show the VAT amount below (here, 7.7% of CHF 1,300 = CHF 100.10) and then the gross amount as the invoice total. If you are not VAT payable, simply omit the VAT line and write "Invoice total CHF 1,300.00." Remember to indicate somewhere that VAT is not included so the customer is aware.

The description of each item should be detailed enough so that the customer knows what they are paying for. Avoid overly general terms. Instead of "Service April," use "Web design and layout in April 2025, 10 hours." This prevents misunderstandings. Precision at this point is important, as an imprecise description of services is a common mistake when writing invoices.

Step 5: Total and Payment Information
After listing the items, the summary of the total follows, as shown above. Highlight the total amount visually (in bold or with a line in front of it). Many people write "Total" or "Invoice Amount."the final amount. Directly below – or in a separate block at the bottom of the page – comes the payment information. This is where you should include:

Your bank details: e.g. Account holder: Max Mustermann, IBAN: CHxx xxxx xxxx xxxx xxxx x, Bank: Musterbank.
Payment deadline: e.g. "Payable by June 15, 2025 without deduction".
If you are sending a QR payment section, include a note like "You will find the QR payment slip attached below" or, when printing, just the QR section (as shown in the image above).
Optional: Notes like "If you have any questions, please do not hesitate to contact me." or "Thank you for your order!" can be added here.

It is often a good idea to include this information as a footer on every invoice. That way, you'll never forget it. A common faux pas is actually forgetting your bank details – then the customer can't pay until they contact you. So make sure the IBAN and other details are on the invoice!

Step 6: Final Checks and Shipping
Before you send the invoice, check everything again carefully. Are the names and addresses correct? Are all items listed and calculated correctly? Does the invoice number match the order? Is the date current? In particular, check the spelling (a careless typo in the customer name doesn't leave a good impression) and the numbers. If necessary, add your signature to the invoice, especially if you're handing it over on paper. A signature isn't required electronically; many PDF invoices can be sent without one.

Now you're ready to ship. In Switzerland, invoices are often sent via email as PDFs – it's quick and convenient. Make sure to name the PDF clearly (e.g., "Invoice_2025-001_Mustermann.pdf"). Some conservative customers prefer the postal service, so print the invoice (ideally on company letterhead if you have it) and send it by mail. For paper invoices, include the QR payment slip (the printout contains the QR payment section at the bottom).

Done! Now all you have to do is hope for timely payment – and follow up if payment isn't received (dunning is a whole other chapter). At least you've got the invoice creation process under control now.

Writing invoices with Word/Excel or simple tools

Especially when starting out, many freelancers use simple tools like Word or Excel to create invoices. This is perfectly legitimate: You can create a nice template in Word or download a ready-made invoice template and fill it out again and again. This is sufficient for occasional invoices. Excel has the advantage that you can automatically calculate totals and perhaps VAT by entering formulas. In fact, many websites or companies also provide free Excel/Word templates to demonstrate the structure of a correct invoice.

Advantages of Word/Excel: You have flexible design, it costs nothing (you usually already have the software), and you don't need to learn a new program. With a little skill, you can incorporate your logo, customize the colors, and create your own stationery. There are online instructions on how to use mail merge templates or formulas in spreadsheets in Word, for example, to automatically calculate the amount.

Disadvantages and Risks: Manually created invoices are prone to errors. If you forget to adjust the invoice number, for example, you suddenly have two invoices with the same number – which is unpleasant for accounting. Or you mistype a total, and the customer ends up paying too little (or complains). You also have to keep track of the mandatory information yourself each time. If an address or the VAT information is missing, it can cause problems. It also becomes tedious to constantly copy and rework the document. And Excel formulas can break if you're not careful.

Then there's the issue of QR invoices: You can't simply generate a valid QR code in Word or Excel. You would either have to use an online generator to create the Swiss QR code with all your payment data and insert it as an image, or forgo the QR payment section altogether – which, as we've seen, is now standard practice.

Simple tools and alternatives: If you're not ready for a comprehensive accounting program, there are also lightweight tools or online services for invoices. For example, PostFinance offers an online QR generator that you can use to create a payment QR code. Or platforms like Canva offer attractive invoice templates that you can design and export as PDFs. These at least make the layout easier.

In the long run, however, it's worth considering whether a specialized invoicing program will save you time and stress. Fortunately, there are solutions for Swiss freelancers that are tailored precisely to their needs.

Magic Heidi: Automatically create invoices with QR code

A recommendation for all self-employed people in Switzerland who want to make their lives easier: Magic Heidi. This is an invoicing and accounting tool specifically developed for freelancers. Magic Heidi is essentially a "Swiss Army knife" for your finances – it combines invoice creation, expense management, and simple accounting in one app. What makes Magic Heidi particularly attractive for Swiss people? Well, the software was built for Switzerland. This means it takes into account all the little local idiosyncrasies we discussed above.

Swiss features integrated: Magic Heidi supports Swiss VAT rates and automatically creates QR code invoices. So, you don't have to calculate or generate anything separately – when you create an invoice in Magic Heidi, a correctly formatted QR payment section with your IBAN and all the necessary information appears directly on the PDF invoice. The tool ensures that all required legal information is included and the layout looks professional. This way, you can be sure that your invoice complies with Swiss standards without having to go through a checklist every time.

Easy to use: Magic Heidi advertises that you can create your first invoice in 30 seconds. In fact, the user interface is very simple – no cluttered menus, just what a freelancer needs. You enter your client data, your services/items, and amounts, and Magic Heidi takes care of the rest (totals, VAT calculation, formatting). This saves a lot of time compared to fiddling with Word/Excel.

Multi-platform: Whether you're working on a laptop or mobile phone – Magic Heidi is available on all platforms (web, iPhone, Android, Mac, Windows). This means you can, for example, create an invoice on your smartphone while on the go or on your PC in the evening, depending on what's convenient.

Additional Features: In addition to invoicing, Magic Heidi also offers simple accounting features: You can record expenses, track your sales per month and per customer, and thus maintain an overview. The sales overview in particular shows you who your best customers are and how your income is developing – useful, for example, if you are reviewing your business quarterly or preparing for your tax return.

A nice advantage: According to the website, Magic Heidi is specifically designed for freelancers, not for large SMEs. This means you won't be forced to deal with unnecessary functions for inventory management or payroll – the tool focuses on the essentials for one-person businesses.

QR Invoice with Magic Heidi: The QR function is particularly noteworthy. Magic Heidi automatically creates a valid Swiss QR code on every invoice, linked to your bank account. You only need to enter your IBAN once, and each invoice receives its own unique code. Your customers scan this code and immediately see "Transfer to [Your Name], CHF X, Invoice No. Y" in their e-banking – very convenient! This increases the chance that your invoice will be paid quickly and correctly, because the customer practically only has to "click."

Does it cost anything? Magic Heidi is available as a free trial. For long-term use, there are different pricing models depending on the range of functions (although it often pays off quickly if you can invest the time saved in new projects). You can see the exact pricing on the Magic Heidi website. As a freelancer, you should view such expenses as an investment in your professionalism – a few francs a month for software can save you hours of work and speed up your payment flow.

In short, Magic Heidi takes a lot of work off your hands: You no longer have to struggle with formatting, VAT rates, or QR code generators. Instead, you create legally compliant, attractive invoices with minimal effort while you get back to your core projects. Give it a try if you find that Excel and the like are taking up too much of your time.

(Note: Of course, there are other invoicing programs on the market, such as Bexio, FastBill, sevDesk, etc. Magic Heidi is highlighted here because it focuses specifically on Swiss freelancers.)

Tips for professional invoice design

In addition to the content structure of an invoice, its appearance also plays a role. Your invoice is also a flagship of your business – it should therefore make a professional impression. Here are a few design tips to help your invoices stand out (without you having to be a graphic designer):

Include your own logo: A logo instantly makes every invoice more personal and professional. Place it at the top (e.g., to the left of your sender address or centered in the letterhead). It can also appear discreetly in the footer. The logo immediately lets the customer know who the invoice is from, and it strengthens your brand impact. If you don't have an official logo, consider simply using your name in a nice font as your "logo."
Clear structure and readability: Use clear tables for the items (as in the example above) and sufficient spacing between the elements. Avoid overly playful fonts – a legible font (Arial, Calibri, Helvetica, or similar) in 10-12 pt is ideal. Important information like Total Amount can be highlighted (bold) to make it stand out. If necessary, use lines or colored backgrounds to separate headers and totals, but don't overdo it with flourishes.
Colors and Branding: If you have company colors (e.g., your logo is blue), you can use this color discreetly in the invoice – for example, for headings, lines, or the invoice number. This creates a recognizable look. However, stick to one or two colors at most; too bright looks cluttered. A consistent design demonstrates professionalism and makes you stand out from the crowd.
Invoice Number Logic: As already mentioned, your invoice number should be sequential. Consider a system that will make sense in the future. Many freelancers combine the year and number (e.g., 2023-001, 2023-002, etc.). This has the advantage that you can immediately see which year the invoice is from. Others simply work with an incrementing number. What you should avoid: complicated patterns with lots of leading zeros or letters that no one understands. Keep it simple and clear.
Use PDF format: Always send your invoice as a PDF (not as an editable Word/Excel file). PDFs ensure that everything looks exactly the same to the recipient as it does to you, and it appears more professional. You can also activate write protection in your PDF if you like, so that no one can change the document. Many invoicing programs do this automatically.
Contact and company information: Create a small block (often in the footer) with your additional information: e.g., commercial register number, VAT number (if applicable), bank account, email, website. This shows that you're organized. For larger companies, it's mandatory to provide certain information – as a sole proprietor, you don't have to, but it adds credibility.
Language and tone: Adapt the tone of the invoice to the customer. In Switzerland, this might mean invoicing in English or French if the customer doesn't speak a language other than English. In general, polite and clear. For example, "Please transfer the amount by... Thank you," etc. And avoid overly casual expressions in the invoice itself – you can use a "casual tone" in emails, but the invoice itself is an official document. So stay friendly but factual.
No typos: Sounds trivial, but proofreading is key. An invoice full of typos or incorrect names casts a bad light. Therefore, always check everything before sending it (if necessary, have someone else look over it).

With these design tips, you'll appear professional and trustworthy. Ultimately, your invoice should reflect how you approach your work: neat, clear, and customer-focused. First impressions often count—and when the customer sees your invoice, they should think, "Great, this is someone who knows what they're doing."

Common mistakes when writing invoices – and how to avoid them

Nobody's perfect, and especially when starting out, many mistakes can happen when writing invoices. Here are some of the most common mistakes freelancers make when it comes to invoices – so you can avoid them in the first place:

Missing required information: The classic mistake is forgetting something in a hurry – be it the client's address, the invoice date, or (worst of all) the bank details. Such gaps lead to delays and potentially legal problems. Avoidance: Use our checklist above or a template to ensure you have all the necessary information at hand. If you use invoicing software, it usually requires you to enter all important fields.
Unclear description of services: If you're too vague, the client won't know what they're actually paying for. This can lead to questions or disputes. Avoidance: Describe services in a way that an outsider can understand. It's better to be a little too detailed than too brief. If in doubt, list multiple items instead of cramming everything into one – this increases traceability.
Incorrect or missing invoice number: Some people forget to adjust the invoice number or have chaotic systems (e.g., assigning the number 10 twice). In business transactions – and especially when VAT is involved – the following applies: every invoice needs a unique number. Avoidance: Keep a simple list/book (or use software) where you number your invoices. Stick to a scheme. If you accidentally assign a number twice, correct it immediately (e.g., issue a corrected invoice with a new number).
Customer information misspelled: A small typo in the company name or an outdated address is annoying. It appears inattentive and can lead to the invoice not reaching the customer or the customer returning it corrected. Avoidance: Take the customer information from the contract/letterhead and copy it carefully. Pay particular attention to the legal form (GmbH, AG, etc.) and delivery information. Save customer data in an address book or your invoicing program, so mistakes only happen once and not with every invoice.
Forgotten payment information: As mentioned above, it unfortunately happens that a beautifully designed invoice contains everything – except where to pay. No money without an IBAN. Avoidance: Be aware: The main purpose of the invoice is to get paid. So always check that your bank details and, if applicable, the QR code are included. A trick: If you write "Please transfer to IBAN... at Bank..." as standard in the invoice template, you'll never forget because you only have to fill in the details.
Incorrect VAT declaration: This error can take various forms – for example, you declare 8.1% VAT even though you are not VAT-registered (illegal and dangerous, as described above), or you state the wrong tax rate (e.g., 8.1% instead of the correct 2.6% for a specific service), or you calculate the VAT amount incorrectly. This leads to chaos: The customer cannot claim the VAT correctly, and you may have to send corrective invoices or, in the worst case, pay overdeclared VAT to the tax office. Avoidance: Know the VAT rules that apply to you. Use a tool or at least a calculator to calculate VAT amounts accurately. And if you are not VAT-registered, do not declare VAT anywhere, but clearly state "without VAT." If in doubt, ask your accountant/tax advisor if you're unsure which tax rate applies. It's better to double-check than to risk trouble.
No payment deadline specified: Are you wondering why a customer hasn't paid even after two months? Look at your invoice – does it even state by when payment is due? If not, there are customers who will interpret this as an open payment deadline. Avoidance: Always specify a specific deadline (e.g., "payable by June 30, 2025"). No deadline = potentially long waiting time.
Confusing layout: Last but not least, it can also be a mistake if the invoice is correct in content but so confusing that the customer has to search for it. For example, if amounts aren't clearly stated or 10 different fonts are jumbled together. Avoidance: Keep the design clean (see previous section). The main thing is that the customer immediately knows: Who is issuing the invoice? For what? How much? By when? Where to pay? If all of this is apparent within seconds, you've done everything correctly.

If you do make a mistake – don't panic! Many things can be corrected. If necessary, you can issue a canceled invoice (credit note) and re-invoice, or simply send the customer a corrected version. Honesty is key: If you discover a mistake, own up to it and correct it promptly. Your customers will understand this as long as it doesn't happen all the time.

Conclusion: Checklist for freelancers

Writing a correct invoice isn't so difficult if you know the rules. With a little practice, it'll become second nature. Finally, here's a short checklist that you can go through before sending each invoice:

✓ Are all required details included? (Your name/address, customer name/address, invoice number, date, description of services, amount)
✓ If VAT-liable: VAT number, rate (%), and amount listed?
✓ If **not VAT-liable:** Is there a note "without VAT" so the customer knows?
✓ Are all amounts correct? Calculation errors excluded, subtotal and total correct?
✓ Is the payment due date specified? (e.g., "payable within 30 days")
✓ Bank details or QR code provided? Does the customer know where to pay?
✓ Is everything properly formatted and legible? Logo/design in order, important information highlighted?
✓ Have you done a spell check? Double-checked names, numbers, and dates (especially customer and amount).
✓ Saved the invoice for your records? (e.g., archived as a PDF for 10-year retention)

If you can check off all of these points, you're ready to go. Send the invoice and look forward to receiving the money! Always remember: A good invoice is professional, clear, and complete – then you'll also be able to get paid. With that in mind, I wish you success with your self-employment and invoicing in Switzerland. With the knowledge gained from this article and a little practice, you'll be able to write invoices accurately and efficiently in the future. Good luck and always make timely payments!