Creating a compliant invoice in Switzerland isn't complicated — but there are rules to follow. An incomplete invoice can be rejected by your client, complicate your accounting, or cause issues during a tax audit.
Here are the essential elements, explained without jargon.
Legally required mandatory information
The Swiss Code of Obligations (CO) doesn't impose a specific invoice format, but certain information is essential for a valid, legally binding document:
- Your details: name or company name, full address
- Client details: name/company and postal address
- Issue date of the invoice
- Invoice number: must be unique and sequential (e.g. INV-2026-0001)
- Description of services: date(s), nature of work, quantity
- Amounts: unit price, quantity, subtotal excl. VAT
- VAT (if applicable): your VAT number (CHE-xxx.xxx.xxx MWST), rate applied, VAT amount in CHF, total incl. VAT
- Payment details: IBAN or QR-IBAN, and since 2022 the QR code (QR Invoice)
- Payment term: 30 days net is the standard in Switzerland
Invoice numbering: why it matters
Every invoice must have a unique, sequential number. While not a strict CO requirement, it's a de facto requirement from the FTA (Federal Tax Administration) for VAT registrants — and best practice for everyone.
Recommended format: INV-[year]-[number] (e.g. INV-2026-0001, INV-2026-0002…). This is the format Pli uses, with automatic numbering.
Avoid gaps in your numbering: a cancelled invoice should be replaced by a credit note, not simply deleted. This allows your turnover to be easily reconstructed in the event of an audit.
VAT: when and how to apply it
You must show VAT on your invoices only if you are registered for Swiss VAT — i.e., if your annual turnover exceeds CHF 100,000 (art. 10 VAT Act). Below this threshold, you invoice without VAT.
If you are VAT-registered:
- State your VAT number in the format CHE-xxx.xxx.xxx MWST
- Apply the correct rate: 8.1% (standard rate), 3.8% (accommodation), 2.6% (food, books, medicines)
- Clearly separate the net amount, rate, VAT in CHF, and total incl. VAT
- Keep all invoices for 10 years (CO art. 958f)
Payment terms and reminders
In Switzerland, the standard payment term is 30 days net from the invoice date (art. 102 CO). You can set a different term.
If the deadline is missed:
- First reminder (day 10 after due date): courteous, simple reminder of amount and due date
- Second reminder (day 25): firmer, mention that you may charge late interest
- Formal notice (day 40): formal, 10-day final deadline before debt collection proceedings (DEBA/SchKG)
In Switzerland, the legal default interest rate is 5% per year (art. 104 CO) if no other rate is stated on your invoice.
Pli manages your payment reminders automatically with templates compliant with Swiss law.
The right invoice format
Swiss law doesn't prescribe a specific format (paper, PDF, email, e-invoice). But some best practices apply:
- PDF is the standard format for email exchanges
- Your logo and a professional design reinforce your credibility
- The layout should allow key information to be found quickly
- Since 2022, the QR Invoice (integrated QR code) is the standard for bank payments
A compliant invoice in Switzerland is more than a piece of paper with an amount — it's a legal document that protects you. With Pli, you can be sure nothing is missed: the app checks all mandatory fields, generates the QR code, and numbers your invoices automatically.