Invoicing in Switzerland in 2026: from quote to payment

An invoice is more than an accounting document: it is what gets you paid. For it to do that, three things must be right — its content (the details that make it valid, the VAT), its payment (a QR-bill that your customer's bank reads without error) and what follows (the due date, the reminder, getting the money in). This guide takes them in order, with the laws and standards behind them, then sets out what invoicing software should do for you.

What a Swiss invoice must contain

For a VAT-registered customer to be able to deduct the tax they pay you, the invoice generally contains (Art. 26 para. 2 of the VAT Act, VATA):

Three points that prevent common mistakes:

• Company entered in the commercial register: its exact and complete company name must appear on its invoices (Art. 954a of the Code of Obligations, CO).
• Till receipt up to CHF 400: only the customer's name may be left out (Art. 26 para. 3 VATA). The other details are still required.
• You are not VAT-registered: you must not show VAT on your invoices — neither “VAT 0%” nor “VAT included”. VAT invoiced by mistake is owed to the Federal Tax Administration (FTA) (Art. 27 VATA).

And the invoice number? Unlike the European Union, Switzerland does not require continuous numbering. But every entry must be traceable to its supporting document (Art. 957a CO): a unique number per invoice remains the simplest way to guarantee that.

VAT on your invoices

You become liable for VAT as soon as your annual turnover reaches CHF 100,000 (Art. 10 VATA). The threshold rises to CHF 250,000 only for non-profit, volunteer-run sports or cultural associations and for public-benefit organisations — the details are in our guide to association accounting.

The rates in force in 2026 are 8.1% (standard), 2.6% (reduced: food, books, medicines…) and 3.8% (accommodation) (Art. 25 VATA). A vote on 29 November 2026 concerns raising them to fund the 13th AHV/AVS pension; according to the Federal Social Insurance Office (FSIO), the increase would not come into force before 2028.

Two special cases:

• Net tax rate method: the invoice shows the statutory rate (8.1%, 2.6% or 3.8%), never your own net tax rate.
• Invoice in euros: the VAT is converted into francs for your return, at the rate published by the FTA (Art. 45 of the VAT Ordinance). The law does not require it to be shown in francs on the invoice.

To understand the return itself, the Academy has a chapter: Swiss VAT without fear.

The QR-bill

Since 30 September 2022, payment slips have disappeared: the QR-bill is the only Swiss payment slip. It is not a law but a standard of the Swiss financial centre (SIX) that all banks apply — a malformed QR-bill is rejected at the moment of payment, on your customer's side.

Two families of references, not to be mixed up:

The reference is what lets a payment be matched to its invoice automatically. Without it, you have to track down each payment by hand.

Addresses must be structured. Since 22 November 2025, the standard only accepts addresses in separate fields — street, number, postcode, town, country — for you and for your customer. Banks tolerated the old combined format during a transition that ends no later than 13 November 2026: software that still produces combined addresses exposes you to rejected payments. Lengths are limited (name and street: 70 characters, postcode: 16, town: 35).

What about TWINT? TWINT is announcing a “TWINT Invoice” from November 2026: the issuer registers with TWINT, invoices in francs with a reference, and its customers pay by scanning the code. It is an option you have to ask for, not a feature of every QR-bill.

And eBill? eBill delivers the invoice straight into the customer's e-banking, where they only need to confirm it. To send it, a company goes through a certified partner. It is not compulsory for anyone — except, for electronic invoicing in general, for suppliers to the federal administration above CHF 5,000.

From quote to invoice

A quote is more than an estimate: an offer with a deadline binds its maker until the deadline expires (Art. 3 CO). If you want to keep your hands free, write “without obligation” (Art. 7 CO).

For a work (building work, manufacturing), two very different regimes apply (contract for work and services):

• Fixed price: you hold to it, even if the work cost more — and the customer pays it, even if it cost less (Art. 373 CO).
• Approximate estimate: if it is exceeded to an excessive extent without the customer being responsible, the customer can withdraw from the contract (Art. 375 CO). The threshold of around 10% that is often quoted comes from legal scholarship, not from the law.

The quote is also the right place to agree on the payment term — we'll see why.

Due date, reminders and default interest

Without an agreed term, an invoice is due immediately (Art. 75 CO). A “payable within 30 days” printed on the invoice alone is not necessarily an agreed term: for it to count, put it in the quote or in your general terms and conditions.

In practice, three spaced-out reminders — a courteous reminder, a second reminder, then a formal notice of default with a final deadline — settle the vast majority of late payments before any enforcement.

Keeping your invoices

Issued and received invoices are kept for 10 years from the end of the financial year (Art. 958f CO), on paper or in electronic form, provided their integrity is guaranteed (Ordinance on Keeping and Retaining Accounting Records, GeBüV). For VAT, documents relating to real estate are kept for 20 years.

What invoicing software should do for you

A checklist, whatever the tool:

1. A compliant QR-bill without thinking about it: structured addresses, a reference on every invoice, the right account.
2. The right VAT on each line, including if you are on the net tax rate method or not VAT-registered.
3. The customer's language, on the invoice, the payment slip and the e-mail.
4. The quote that becomes an invoice without re-keying.
5. Reminders prepared at the right time — which you can still read through before they go out.
6. The payment found on its own: the bank statement matched to open invoices thanks to the reference.
7. The accounting up to date at the same time: the invoice and its payment posted as entries, with no export.

Where BeMyTalent stands

BeMyTalent is Swiss software (Ekylibr SA, Neuchâtel) where invoicing and accounting are one. As of today:

• Quotes: optional lines, “from” or “on request” prices, reusable templates. The online quote is read via a link: your customer ticks their options, accepts (name and confirmation, time-stamped), declines or asks for a change — and you are notified so you can follow up in time.
• Invoice: the accepted quote becomes the invoice, options included. QR-bill with QR-IBAN and QR reference, or IBAN and creditor reference; structured addresses; VAT per line, effective method or net tax rate method; configurable numbering; invoice, payment slip and e-mail in the customer's language (French, German, Italian, English). Drafts save themselves.
• Reminders: three levels (reminder, second reminder, formal notice of default), prepared automatically, sent once you approve.
• Getting paid: you import your bank's camt.053 statement, payments are matched with their invoices, you approve; the entries for the invoice and the payment are posted without re-keying. Hours logged on a mandate can also be invoiced in a few clicks.
• Your fiduciary (Swiss accounting firm) follows everything in the same file, with no export.

What BeMyTalent does not do yet, so that you choose with full knowledge: invoices are in Swiss francs only; there is no eBill, no TWINT Invoice and no recurring invoices; an unpaid invoice is cancelled by reversal rather than by credit note.

Everything is included in the subscription, from CHF 29/month (see pricing). And if you want to understand invoicing before choosing a tool, the Academy has a free chapter: invoicing in Switzerland, from quote to QR-bill.

Try BeMyTalent free — no credit card. You invoice, BeMyTalent prepares what follows, you approve. → Start the trial

FAQ

Which details must appear on an invoice in Switzerland?

Your name, town and VAT number; the customer's name and town; the date or period of the supply; its nature and extent; the amount; the VAT rate and amount (Art. 26 VATA). A company entered in the commercial register shows its exact company name (Art. 954a CO).

Is the QR-bill mandatory?

It is not a law, but it has been the only Swiss payment slip since 30 September 2022: the old payment slips are no longer processed. Since November 2025, its addresses must be structured.

When can I charge default interest?

As soon as the customer is in default: after your reminder, or when an agreed date passes. The statutory rate is 5% a year (Art. 104 CO). It does not run from the invoice date.

Can I charge reminder fees?

Only if you agreed them in advance, in the contract or in your general terms and conditions. The law sets no amount.

Can a self-employed person who is not VAT-registered show VAT?

No. A business that is not VAT-registered must not show VAT on its invoices; if it does, it owes the invoiced tax to the FTA (Art. 27 VATA).

How long must invoices be kept?

Ten years from the end of the financial year (Art. 958f CO), on paper or in an electronic format whose integrity is guaranteed.