As a self-employed graphic designer in Switzerland, your accounting is more complex than for many other professions. You work on a project basis, charge for usage rights and licences alongside the actual design work, invest in expensive hardware and software, and often serve international clients. At the same time, you want to focus on what you do best: creating. This article covers everything you need for clean accounting as a designer.
01Project vs. Hourly Billing: Which Model Fits?
The first big question when invoicing: do you bill by the hour or by project? Both models have pros and cons — and the choice directly affects how you organise your accounting.
Hourly Billing
With hourly billing, you track your working time and multiply it by your hourly rate. This model works well for ongoing assignments, consulting or when the scope of a project is hard to estimate. The downside: clients struggle to predict costs, and you're selling time rather than results.
Project-Based Billing
With project-based billing, you agree on a fixed price for a clearly defined deliverable — for example a logo, website or brochure. This is the more common approach in the design industry because clients know exactly what they'll pay. For you it means: you need to estimate effort accurately. Tip: read our article on value-based pricing to make your projects more profitable.
Retainer Model
With the retainer model, your client pays a fixed monthly amount for an agreed-upon quota of design services. This model provides regular income and significantly simplifies your accounting, since you issue the same invoice every month.
| Model | Ideal for | Invoicing | Accounting |
|---|---|---|---|
| Hourly billing | Consulting, unclear scope | Based on effort, with time report | Time tracking required |
| Project fixed price | Logo, website, brochure | Fixed price, possibly with partial invoices | Book per project |
| Retainer | Regular clients, ongoing support | Monthly fixed amount | Recurring invoice |
02Charging for Usage Rights Correctly
A central topic for designers: alongside the actual design work, you also sell usage rights to your creations. Swiss copyright law (URG) protects your designs as intellectual property. The transfer of rights should be shown separately on the invoice and regulated contractually.
Buyout vs. Limited Licence
With a buyout (full rights transfer), you transfer all usage rights to the client. They may use the design without time, geographical or media restrictions. With a limited licence, you define exactly what the client may use the design for — for example digital only, Switzerland only or for 2 years only.
| Licence Type | Scope | Typical Surcharge | Example |
|---|---|---|---|
| Simple licence | 1 medium, 1 region, limited duration | 0-30% on design costs | Logo for website only, 2 years |
| Extended licence | Multiple media, national, 5 years | 30-80% on design costs | Logo for print + digital, Switzerland |
| Buyout | All media, worldwide, unlimited | 100-300% on design costs | Full rights transfer |
Invoicing Usage Rights
On your invoice, you should always list design services and usage licence as separate line items. This creates transparency for the client and makes your accounting easier. It's also important in case of a tax audit to clearly allocate the income.
Don't forget: always document the licence terms in writing in a contract or your general terms and conditions. Read our article on creating T&Cs for self-employed professionals.
03Deducting Software Subscriptions
As a graphic designer, you rely on professional software — and it's not cheap. The good news: all professionally used software subscriptions are fully deductible as business expenses. Whether monthly subscription or annual licence: the full amount reduces your taxable profit.
| Software | Type | Approx. Cost/Year | Booking Account |
|---|---|---|---|
| Adobe Creative Cloud | Monthly/annual subscription | CHF 700-800 | Software / IT expenses |
| Figma Professional | Monthly subscription | CHF 170-200 | Software / IT expenses |
| Sketch | Annual subscription | CHF 120 | Software / IT expenses |
| Affinity Suite | One-time purchase | CHF 200 | Software / IT expenses |
| Font licences (Myfonts, Adobe Fonts) | Subscription or one-time | CHF 100-500+ | Licences / usage rights |
| Stock photo subscriptions (Adobe Stock, Shutterstock) | Monthly subscription | CHF 350-600 | Material expenses |
| Mockup tools (Placeit, Smartmockups) | Monthly subscription | CHF 100-200 | Software / IT expenses |
| Project management (Asana, Notion) | Monthly subscription | CHF 100-200 | Software / IT expenses |
04Hardware & Depreciation
Designers invest above average in hardware: powerful Macs, high-resolution displays, graphics tablets and printers. Purchases exceeding CHF 1,000 (excl. VAT) must be depreciated over their useful life. Cheaper purchases can be expensed immediately.
| Device | Typical Price | Useful Life | Degressive Depreciation |
|---|---|---|---|
| MacBook Pro / iMac | CHF 2,500-5,000 | 3-4 years | 40% p.a. |
| External monitor (4K/5K) | CHF 800-2,000 | 5 years | 25% p.a. |
| Wacom graphics tablet | CHF 500-3,500 | 5 years | 25% p.a. |
| Colour laser printer / plotter | CHF 1,000-5,000 | 5 years | 25% p.a. |
| Camera (for product photos) | CHF 1,500-4,000 | 5 years | 25% p.a. |
| iPad Pro + Apple Pencil | CHF 1,200-2,500 | 3-4 years | 40% p.a. |
Detailed calculation examples and all official FTA depreciation rates can be found in our article on depreciation for the self-employed.
05VAT for Designers: Rates, Flat-Rate Method & International Clients
Once your annual turnover exceeds CHF 100,000, you are required to register for VAT in Switzerland. There are some specifics that apply to graphic designers.
Standard Rate vs. Flat-Rate Method
The standard VAT rate is 8.1%. Many designers opt for the flat-rate tax method (Saldosteuersatz), which massively simplifies the process: you charge clients 8.1% VAT but only remit the reduced flat rate to the FTA. For creative services and consulting, the flat rate is typically 5.9%.
| Method | VAT on Invoice | Remitted to FTA | Input Tax Deduction |
|---|---|---|---|
| Effective method | 8.1% | 8.1% minus input tax | Yes |
| Flat-rate 5.9% | 8.1% | 5.9% of gross turnover | No (already factored in) |
International Clients: Reverse Charge
When you work for clients abroad (e.g. in the EU), you issue your invoice without Swiss VAT. Instead, the client owes the tax in their own country (reverse charge procedure). On the invoice, you note: "Service not subject to Swiss VAT (place of recipient principle / reverse charge)". However, the turnover still counts towards your CHF 100,000 VAT threshold.
06All Deductible Costs for Designers at a Glance
Beyond software and hardware, there are numerous other costs you can deduct from your taxable profit as a graphic designer. Here's a comprehensive overview:
| Cost Category | Examples | Deductible? | Account |
|---|---|---|---|
| Software & licences | Adobe CC, Figma, font licences | 100% | Software / IT expenses |
| Hardware | Mac, monitor, graphics tablet | 100% (depreciation if > CHF 1,000) | Depreciation / immediate expense |
| Coworking / studio | Rent share, utilities | 100% (business portion) | Premises expenses |
| Home office | Proportional rent, internet, electricity | Business portion | Premises expenses |
| Stock photos & illustrations | Adobe Stock, Shutterstock, iStock | 100% | Material expenses |
| Printing costs | Proofs, samples, portfolio prints | 100% | Material expenses |
| Professional literature | Design books, magazines, online courses | 100% | Professional literature |
| Further education | Courses, workshops, conferences | 100% | Training & development |
| Portfolio & website | Domain, hosting, Behance Pro | 100% | Advertising / marketing |
| Insurance | Professional liability, legal protection | 100% | Insurance |
| Phone & internet | Business share of mobile, landline | Business share (50-80%) | Telecommunications |
| Travel costs | Client visits, trade fair visits | 100% | Travel & transport |
07From Quote to Invoice: The Workflow for Designers
A clean workflow from quote through order to invoice saves you time and prevents errors. Here's the ideal process:
Create a detailed quote listing all services, usage rights and conditions. Show design services and licence fees as separate line items.
The client confirms the quote in writing (email is sufficient). This gives you a binding order confirmation.
Complete the project and track your effort — even with fixed prices. This helps you estimate future projects more accurately.
For projects over CHF 3,000, consider requesting a deposit (e.g. 50%) or issuing a partial invoice at milestones. This improves your cash flow.
After completion and approval, issue the final invoice. Don't forget: show VAT, state payment terms and reference the quote number.
With einzly, you can map this entire workflow digitally: create quotes, convert them into invoices, manage partial invoices and let the accounting run automatically in the background.
08Accounting for Designers — Simple with einzly
einzly was built specifically for Swiss self-employed professionals and small businesses — and is a perfect fit for the needs of graphic designers:
- Quotes and invoices with separate line items for design services and usage rights
- QR invoices to Swiss standard — professional and ready to pay
- Automatic accounting — every invoice and receipt is booked correctly
- VAT-compliant billing — effective or flat-rate method
- Receipt scanner — capture software invoices, receipts and documents by photo
- Multiple currencies — ideal for international clients