What a Swiss Invoice Must Contain: The Freelancer Checklist

If you freelance in Switzerland, sooner or later you will ask yourself: which details are actually required on an invoice? An incomplete invoice can delay payment, get rejected by your client's accounting department, or cause trouble during a tax audit. The good news: the requirements are manageable. This article summarises everything that must not be missing from any Swiss invoice.

Note: this article provides general information and is not a substitute for legal or tax advice.

The mandatory elements at a glance

A formally correct Swiss invoice contains the following elements:

Your name and address – as the invoice issuer, exactly as you appear in business (sole proprietorship, your own name, or registered company)
Customer name and address – complete and accurate, especially important for business clients
Invoice date – the date the invoice is issued
Unique invoice number – sequential and without duplicates, e.g. 2026-001, 2026-002
Description of goods or services – what was delivered or performed, and over which period
Quantities and prices – hours, units or flat fees with the corresponding unit prices
Total amount – clearly stated, in Swiss francs (CHF)

If you are VAT-registered, additional details apply:

Your VAT number in the format CHE-123.456.789 MWST
The applicable VAT rate (e.g. 8.1% standard rate)
The VAT amount, or a clear note that the total includes VAT

Why the invoice number matters so much

The invoice number seems trivial, but it is central: it makes every invoice uniquely identifiable – for your bookkeeping, for your client, and for the tax authorities. Pick a system you can maintain over time, such as the year plus a sequential number (2026-001). Avoid gaps or duplicate numbers; they raise unnecessary questions during an audit.

With or without VAT: which regime applies to you?

The biggest difference between freelancers concerns value added tax.

Freelancers not registered for VAT

If your annual turnover is below CHF 100,000, you are generally exempt from VAT registration. In that case:

You show no VAT on the invoice – not even "0%"
You state no VAT number
The invoiced amount is the final amount, with no tax added

A common mistake: showing VAT without being registered. Anyone who states VAT on an invoice owes that tax – even without registration. So if you are not registered, leave VAT off the invoice entirely.

VAT-registered freelancers

From CHF 100,000 in annual turnover you become liable for VAT and must register with the Federal Tax Administration. Your invoices must then include:

Your VAT number in the format CHE-xxx.xxx.xxx MWST
The tax rate per line item or for the whole invoice (standard rate 8.1%, reduced rate 2.6%, special accommodation rate 3.8%)
The VAT amount in francs, or a clear note such as "incl. 8.1% VAT"

Your business clients need these details to reclaim input tax. If they are missing, the invoice often comes straight back.

Payment terms: 30 days is the standard

In Switzerland, a payment term of 30 days net is the usual convention. You may agree on shorter terms (e.g. 10 or 20 days), ideally already in your quote or contract. State the term explicitly on the invoice, for example: "Payable within 30 days". Without any indication, most clients will assume 30 days anyway – a clear statement avoids discussions and gives you a solid basis for payment reminders.

The QR-bill: the Swiss payment part

Since October 2022, the old payment slips are gone. The standard for invoices with a payment part is the QR-bill: a standardised section with the Swiss QR Code that contains all payment information – your IBAN, your name, the amount, and optionally a reference plus additional details.

The benefits for you as a freelancer:

Clients pay in seconds by scanning the code in their banking app – which noticeably speeds up incoming payments
Fewer typing errors in the IBAN and amount
With a QR reference, you can automatically match incoming payments to the right invoice

The payment part must follow the SIX standard (exact dimensions, Swiss cross inside the QR code, defined field layout). You cannot build it by hand – that is what generators are for, producing a payment part that complies with the standard.

Record-keeping: 10 years

Business ledgers, accounting records and business correspondence – your invoices included – must be kept in Switzerland for 10 years. This also applies to freelancers and sole proprietorships. Digital storage is permitted as long as integrity and readability are guaranteed. In practice: save every issued invoice as a PDF, ideally with a backup copy in a second location.

Common mistakes – and how to avoid them

Missing or duplicate invoice numbers – keep a simple list or spreadsheet of all invoices you issue
VAT shown without registration – you then owe the tax, even without being registered
Wrong VAT number format – the correct form is CHE-xxx.xxx.xxx MWST, not just the UID without the suffix
Vague service descriptions – "services rendered" is not enough; name the project, the activity and the period
No payment term stated – costs you time and clarity when chasing payment
Old payment slips or a bare IBAN instead of a QR payment part – makes paying harder for your client
Invoices not archived – during an audit years later, the supporting documents are missing

The freelancer checklist

Run through these points before sending every invoice:

Your own name and address complete
Customer name and address correct
Invoice date present
Unique, sequential invoice number
Service clearly described (what, how much, when)
Quantities, unit prices and total amount in CHF
If VAT-registered: CHE number with MWST suffix, rate and amount
If not VAT-registered: no VAT details at all
Payment term stated (customary: 30 days)
QR payment part with the correct IBAN
Copy archived as PDF (keep for 10 years)

FAQ

As a freelancer without a VAT number, do I still need an invoice number?

Yes. A unique invoice number belongs on every invoice, regardless of VAT status. It is the foundation of proper bookkeeping.

Can I send invoices only by email as a PDF?

Yes, electronic invoices are fully accepted and common in Switzerland. Make sure the QR payment part in the PDF is standard-compliant and clearly legible.

What happens if a mandatory element is missing?

Usually nothing dramatic – but business clients may reject the invoice, especially if the VAT details needed for input tax deduction are missing. In the worst case, your payment is delayed by weeks.

Do I have to invoice in Swiss francs?

No, you may also invoice in EUR or USD. For VAT reporting, however, foreign currency amounts must be converted to CHF. For Swiss clients, CHF is the norm.

Write invoices without forgetting anything

The easiest way to make sure every mandatory element is present is to use a tool that enforces the right structure. With our free generator you create a complete Swiss invoice in minutes, including a standard-compliant QR payment part – every requirement described here is already built in: Create a free invoice now.