Creating a Coaching Invoice: What to Include and How to Bill Correctly

Whether it's one-on-one coaching, a team workshop or a package deal — as a self-employed coach in Switzerland, you need an invoice that not only looks professional but is also formally correct. This covers the statutory mandatory details, as well as coaching-specific information such as session date, coaching type and duration.

In this article, we show you what belongs on a coaching invoice, which billing models exist, when you become VAT-liable as a coach and which costs you can deduct for tax purposes.

01What Must Appear on a Coaching Invoice

The basics are the same as for any Swiss invoice (Art. 26 MWSTG). In addition, as a coach you should include some industry-specific details to make your invoice transparent and traceable.

Statutory Mandatory Details

Your name and address (coaching practice or business address)
Name and address of the client or contracting party
Date or period of the service
Type, subject and scope of the service
Invoice amount
Tax rate and tax amount (only if VAT-liable)
UID number with VAT suffix (only if VAT-liable)

Coaching-Specific Details

In addition to the mandatory details, we recommend including the following on your invoice — this creates transparency and avoids queries:

Session date: When did the coaching session take place? For package prices: list all dates
Coaching type: e.g. individual coaching, business coaching, team coaching, supervision
Duration per session: e.g. 60 min., 90 min. — important for hourly billing
Location / format: On-site, online (Zoom), hybrid — relevant for any travel costs
Coaching method (optional): e.g. systemic coaching, NLP, solution-focused — some corporate clients require this for internal recharging

Tip for corporate assignmentsWhen you coach for a company (e.g. executive coaching for an employee), the invoice should show the company name as the invoice recipient — not the coachee's name. This preserves the privacy and confidentiality of the coaching.

02Billing Models for Coaches

How you bill your coaching depends on your offering and target audience. The four most common models — and how they look on the invoice:

1. Hourly Billing

You charge per hour. Simple and transparent — especially for individual coaching with variable duration. Calculating the right hourly rate is the most important step.

Item	Quantity	Unit	Price	Total
Business coaching (individual), 15.02.2026	1.5	Hours	CHF 200.00	CHF 300.00

2. Flat Rate per Session

You offer a fixed price per coaching session — regardless of whether it lasts 50 or 70 minutes. Popular with private clients and in life coaching.

Item	Quantity	Price	Total
Individual coaching session (60 min.), 22.02.2026	1	CHF 250.00	CHF 250.00

3. Package Price (Multiple Sessions)

You sell a coaching package with a fixed number of sessions. This provides planning security for both sides and you often offer a slight discount compared to the individual price.

Item	Details	Total
Coaching package 'Career Boost'	6 sessions of 60 min. (Jan–Mar 2026)	CHF 1'350.00

4. Workshop or Group Coaching

You lead a workshop or group coaching for a team. Here you typically charge a half-day or full-day rate, plus any material or travel costs.

Item	Details	Total
Team workshop 'Communication'	1 day (8 hrs), 10.03.2026, on-site Zurich	CHF 2'800.00
Material costs (handouts, flipcharts)	Flat rate	CHF 150.00

Which model fits?For private clients, flat-rate and package prices work best — clear costs, no surprises. For corporate clients, hourly billing or day rates are common, as they often bill against a defined budget.

03VAT as a Coach: What You Need to Know

One of the most common misconceptions among coaches: 'Coaching is a health service and therefore VAT-exempt.' This is not true.

Coaching is NOT VAT-Exempt

Art. 21 MWSTG exempts medical treatments from VAT — that is, medical, dental and therapeutic services by licensed professionals. Coaching does not fall into this category, even if you use therapeutic methods. Coaching is a consulting service subject to the standard rate of 8.1%.

Caution with mixed practicesIf you work both as a licensed therapist (e.g. federally recognised psychotherapist) and as a coach, you must clearly separate the services. Therapeutic treatments are VAT-exempt, coaching sessions are not. Issue separate invoices or clearly itemise the positions separately.

VAT-Liable from CHF 100'000 Turnover

As with all self-employed persons, coaches become mandatorily VAT-liable from an annual turnover of CHF 100'000 from taxable services. If you are below this threshold, you can register voluntarily — which can be worthwhile if you have high operating costs (input tax deduction).

Flat Tax Rate or Effective Method?

Most coaches with manageable operating costs do better with the flat tax rate method. The industry-standard flat tax rate for consulting services is 6.1%. You pay 6.1% on your gross turnover but cannot deduct input tax. The effective method pays off more when you have high input-tax-eligible expenses (e.g. expensive office rent, extensive training costs).

04What You Can Deduct as a Coach

As a self-employed coach, you can deduct all commercially justified expenses from your profit. These costs reduce your tax burden:

Cost Category	Examples	Typical Range
Training & certification	ICF certification, NLP training, supervision, intervision	CHF 2'000–10'000 / year
Office / rental costs	Own office, coworking, room hire for sessions	CHF 300–1'500 / month
Software & tools	Zoom, Calendly, coaching platform, CRM, einzly	CHF 50–300 / month
Professional literature	Coaching books, journals, online courses	CHF 300–1'000 / year
Travel costs	Travel to clients, parking fees, public transport	CHF 0.70 / km (car)
Marketing & acquisition	Website, Google Ads, business cards, networking events	CHF 500–3'000 / year
Insurance	Professional liability, legal protection	CHF 300–1'000 / year
Office supplies & hardware	Laptop, headset, flipchart, whiteboard	As depreciation

Keep your receiptsYou need receipts for all deductible costs. Digital receipts (e.g. PDF invoices by email) are just as valid as paper receipts. Important: keep them for 10 years (Art. 958f CO).

05Example: What a Coaching Invoice Looks Like

Here is a concrete example of a coaching invoice with VAT. Coach: Lisa Meier, Coaching Practice Zurich, CHE-123.456.789 MWST. Client: Müller AG, Bahnhofstrasse 10, 8001 Zurich.

Item	Details	Amount
Individual coaching (business)	3 sessions of 90 min. (05.01., 19.01., 02.02.2026)	CHF 900.00
Team workshop 'Leadership'	Half day (4 hrs), 15.02.2026, on-site	CHF 1'600.00
Personality assessment (DISC)	Evaluation + discussion, 60 min.	CHF 350.00
Subtotal		CHF 2'850.00
VAT 8.1%		CHF 230.85
Total incl. VAT		CHF 3'080.85

Note: Each item clearly describes the type of coaching, the duration and the date. This makes it easier for corporate clients to allocate costs internally and ensures the invoice is audit-ready in case of a VAT review.

Coaching invoices in 2 minutesWith einzly, you create professional coaching invoices with all mandatory details, automatic VAT calculation and QR payment slip. Enter your sessions, choose your billing model — done. More for coaches →

06Frequently Asked Questions about Coaching Invoices

Only if you are VAT-liable — i.e. from CHF 100'000 annual turnover or with voluntary registration. Coaching is classified as a consulting service and is subject to the standard rate of 8.1%. Without VAT liability, you must not show VAT on your invoices.

No. Only medical treatments by licensed medical professionals (doctors, dentists, recognised therapists) are exempt from VAT under Art. 21 MWSTG. Coaching — even if it includes therapeutic elements — is a consulting service and fully subject to VAT.

For private clients, flat rates per session or package prices are recommended. This provides cost transparency and avoids discussions about duration. Typical rates are e.g. CHF 180–300 per 60-minute session or a 6-session package with a slight discount.

Yes. All professionally necessary training is deductible as a business expense — e.g. ICF certification, NLP training, supervision sessions, professional conferences. Travel costs for training and professional literature can also be deducted.

List the package as a single line item on the invoice, with a description (e.g. 'Coaching package: 6 sessions of 60 min.'), period and total price. Alternatively, you can list each session individually — this is more transparent but more effort. For advance payment, you can also issue a partial invoice at booking and a final invoice after completion.