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What Must Be on a Swiss Invoice? All Mandatory Information

All mandatory information on a Swiss invoice according to VATA Art. 26. Checklist for self-employed professionals with and without VAT.

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einzly Redaktion
Tax & Finance Editorial
5 min read
20 Jan 2026

01Why Is Mandatory Information Important?

In Switzerland, Art. 26 of the Value Added Tax Act (VATA / MWSTG) defines what information must appear on an invoice. These mandatory details are not just a formality -- they have direct financial consequences.

The most important reason: input tax deduction. If your client is themselves subject to VAT, they can deduct the VAT on your invoice as input tax. But only if all mandatory information is present. If, for example, your UID number or the tax rate is missing, the FTA can refuse the input tax deduction.

It is also important for you: a formally correct invoice protects you during a VAT audit. The FTA carries out random checks to verify whether your issued invoices comply with legal requirements. Incorrect invoices can lead to additional claims.

Relevant even without VAT obligationEven if your annual revenue is below CHF 100,000 and you are not subject to VAT, you should know the basic requirements. Your invoices serve as transaction receipts and must be commercially correct.

02The 7 Mandatory Details Explained

According to VATA Art. 26, a VAT-compliant invoice must contain the following information:

  1. Name and address of the service provider (you). Your full name or company name and your business address. For sole proprietorships: first name and surname.
  2. Name and address of the service recipient (your client). The full name or company name of your client plus address. For B2B invoices, this is particularly important for the input tax deduction.
  3. Date or period of the service. When did you provide the service? For one-off assignments, the date is sufficient; for ongoing mandates, the period (e.g. 'January to March 2026').
  4. Type, subject and scope of the service. What did you deliver or perform? A clear description such as 'Web design for website relaunch' or 'Tax planning consultation, 4 hours'.
  5. Consideration (invoice amount). The amount your client must pay. For VAT-liable invoices: excl. VAT, then VAT separately, then total incl. VAT.
  6. Tax rate and tax amount. Which VAT rate applies (8.1%, 2.6% or 3.8%) and how much is the tax amount in CHF? If multiple rates apply, they must be listed separately.
  7. UID number with VAT suffix. Your Business Identification Number in the format CHE-123.456.789 MWST. You receive this upon registration with the FTA.
No VAT without authorisationIf you are not subject to VAT, you must under no circumstances show VAT on your invoices. This would constitute an unauthorised tax charge. In this case, points 6 and 7 do not apply -- but points 1 to 5 still do.

03Invoice Without VAT -- What Applies?

If your annual revenue is below CHF 100,000 and you have not voluntarily registered with the FTA, you are not subject to VAT -- learn more in our article on the VAT obligation from CHF 100,000. In this case, simplified requirements apply:

  • You do not show VAT on the invoice -- neither rate nor amount
  • You do not need a UID number (or at least not the VAT suffix)
  • You should still include the remaining details (name, address, service, date, amount)
  • Instead of 'excl./incl. VAT', you simply state the total amount

It is good practice to include a note on the invoice such as: 'Not subject to VAT pursuant to Art. 10 para. 2 VATA'. Use a ready-made invoice template that includes this note automatically. This lets your client know why no VAT is shown -- and prevents them from trying to claim an input tax deduction that does not exist.

Tip for newcomersEven if you are not (yet) subject to VAT -- get into the habit of correctly filling in all mandatory fields from the start. If you exceed the CHF 100,000 threshold, you would otherwise need to completely rework your invoice template.

04Checklist: Reviewing Your Invoice

Before you send an invoice, go through this checklist. This ensures all mandatory information is present:

Mandatory informationWith VATWithout VAT
Name & address of service providerRequiredRecommended
Name & address of service recipientRequiredRecommended
Date / period of serviceRequiredRecommended
Type, subject, scopeRequiredRecommended
Invoice amount (consideration)RequiredRequired
Tax rate + tax amountRequiredDo not show
UID number (CHE-xxx MWST)RequiredNot needed
Invoice numberRecommendedRecommended
Payment deadlineRecommendedRecommended
QR payment partRecommendedRecommended

The last three items (invoice number, payment deadline, QR payment part) are not legally mandatory, but are indispensable in practice. A sequential invoice number helps with your bookkeeping, the payment deadline defines the payment terms, and the QR payment part makes payment easy for your client.

05Practical Example: Sample Invoice

Here is what a correct Swiss invoice with VAT looks like. All mandatory details are marked:

Muster Webdesign GmbH, Anna Muster, Bahnhofstrasse 10, 8001 Zurich, CHE-123.456.789 MWST. To: Beispiel AG, Max Beispiel, Seestrasse 5, 6003 Lucerne. Invoice No. 2026-015, Date: 20.01.2026, Service period: Dec. 2025 -- Jan. 2026. Website relaunch (design & implementation), 40 hours at CHF 150.00: CHF 6,000.00. SEO optimisation, flat rate: CHF 1,200.00. Subtotal excl. VAT: CHF 7,200.00, VAT 8.1%: CHF 583.20, Total incl. VAT: CHF 7,783.20. Payable within 30 days + QR payment part.

Note that the service description is clear and understandable. 'Various work' or 'Services rendered' is too vague. The FTA expects the invoice to show exactly what was performed.

06einzly Fills This In Automatically

einzly ensures that every invoice you create contains all legally mandatory information. You do not need to worry about a thing.

  • Company details automatically inserted. During setup, you enter your address and UID number once. From then on, this data appears on every invoice -- correctly formatted.
  • VAT automatically calculated. einzly knows your VAT status and the applicable tax rate. VAT is automatically calculated and shown separately. If you are not subject to VAT, no VAT is displayed.
  • Sequential invoice number. Every invoice automatically receives a unique, sequential number. You do not need to count yourself.
  • QR payment part integrated. Every invoice is generated as a PDF with the QR payment part at the bottom. Your client can scan directly with their banking app and pay.
Never think about mandatory details againWith einzly, you can focus on your work. The invoice is created in 2 minutes -- all mandatory details, QR code and VAT included. Start for free.

07Frequently Asked Questions About Invoice Requirements

No. There is no legal requirement regarding invoice language in Switzerland. You can issue invoices in German, French, Italian or English. The only thing that matters is that all mandatory details under VATA Art. 26 are included -- regardless of the language.
No. The UID number with VAT suffix (e.g. CHE-123.456.789 MWST) is only required if you are subject to VAT. Below CHF 100,000 annual revenue, you are generally not subject to VAT and do not need a UID number on the invoice. In this case, you must also not show any VAT.
Exports of goods and certain services abroad are generally exempt from VAT (Art. 23 VATA). You issue the invoice without VAT but refer to the tax exemption. The other mandatory details (name, address, service, amount) continue to apply.
In Switzerland, the retention obligation for business documents is 10 years (Art. 958f CO). This applies to all invoices -- both issued and received. Retention can be in paper or electronic form, provided authenticity and integrity are guaranteed.
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