Switzerland VAT Invoice Requirements (2026): Required Fields

What a valid Switzerland VAT invoice must show

Your name and location as you use them in business, a note that you are entered in the register of taxable persons, and your registration number (ESTV's own example shows "CHE-123.456.789 MWST")
Your customer's name and location as they use them in business
The date or period of the supply, if it differs from the invoice date
The nature, object and extent of the supply
The consideration (the price)
The VAT rate and the VAT amount; if the price includes VAT, the rate alone is enough

Required fields and their legal basis

Field	When required	Legal basis
Supplier's name and location as used in business	As a rule, every invoice	Art. 26 Abs. 2 lit. a MWSTG
Note that the supplier is in the register of taxable persons, and the registration number	As a rule, every invoice	Art. 26 Abs. 2 lit. a MWSTG
Customer's name and location as used in business	As a rule; not needed on till receipts up to CHF 400	Art. 26 Abs. 2 lit. b and Abs. 3 MWSTG; Art. 57 MWSTV
Date or period of the supply	Only if it differs from the invoice date	Art. 26 Abs. 2 lit. c MWSTG
Nature, object and extent of the supply	As a rule, every invoice	Art. 26 Abs. 2 lit. d MWSTG
Consideration for the supply	As a rule, every invoice	Art. 26 Abs. 2 lit. e MWSTG
Applicable VAT rate and VAT amount (rate alone if the price includes VAT)	As a rule, every invoice	Art. 26 Abs. 2 lit. f MWSTG

The provision, word for word

Die Rechnung muss den Leistungserbringer oder die Leistungserbringerin, den Leistungsempfänger oder die Leistungsempfängerin und die Art der Leistung eindeutig identifizieren und in der Regel folgende Elemente enthalten: a. den Namen und den Ort des Leistungserbringers oder der Leistungserbringerin, wie er oder sie im Geschäftsverkehr auftritt, den Hinweis, dass er oder sie im Register der steuerpflichtigen Personen eingetragen ist, sowie die Nummer, unter der er oder sie eingetragen ist; b. den Namen und den Ort des Leistungsempfängers oder der Leistungsempfängerin, wie er oder sie im Geschäftsverkehr auftritt; c. Datum oder Zeitraum der Leistungserbringung, soweit diese nicht mit dem Rechnungsdatum übereinstimmen; d. Art, Gegenstand und Umfang der Leistung; e. das Entgelt für die Leistung; f. den anwendbaren Steuersatz und den vom Entgelt geschuldeten Steuerbetrag; schliesst das Entgelt die Steuer ein, so genügt die Angabe des anwendbaren Steuersatzes.

— Art. 26 Abs. 2 MWSTG (SR 641.20, status as of 31 March 2025). Read it at the official source · verified September 25, 2026.

Fedlex English translation. Fedlex notes: "English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force."

The invoice must clearly identify the supplier, the recipient and the nature of the supply and as a rule contain the following elements: a. the name and the location of the supplier in the form which the supplier uses in business transactions, a note that they are registered as a taxable person and the number under which they are entered in the Register of Taxable Persons; b. the name and location of the recipient of the supply in the form in which they use in business transactions; c. the date or period of the provision of the supply, in the event that it differs from the invoice date; d. the nature, object and extent of the supply; e. the consideration for the supply; f. the applicable tax rate and the tax amount payable on the consideration; if the consideration includes the tax, details of the applicable tax rate suffice.

Till receipts up to CHF 400

Receipts from automated tills for amounts up to CHF 400 need not show the customer's details (Art. 26 Abs. 3 MWSTG with Art. 57 MWSTV). Such receipts do not entitle the holder to a refund in the VAT refund procedure.

Till receipts for amounts up to 400 francs need not contain details about the recipient of the supply. Such receipts do not entitle the recipient to a tax refund in the refund procedure.

— Art. 57 MWSTV (SR 641.201), Fedlex English translation. Official source

When must you issue a Swiss VAT invoice?

On request: Art. 26 Abs. 1 MWSTG obliges the supplier to issue an invoice meeting these requirements when the customer asks for one. The article sets no number of days.

The supplier must on request issue the recipient of the supply with an invoice that satisfies the requirements of paragraphs 2 and 3.

— Art. 26 Abs. 1 MWSTG, Fedlex English translation. Official source

Correcting a Swiss invoice (Art. 27 MWSTG)

An invoice may be corrected afterwards, within what commercial law allows, by a document that requires acknowledgement of receipt, refers to the original invoice and revokes it (Art. 27 Abs. 4). Anyone who shows VAT without being entitled to, or shows too much VAT, owes the tax shown unless the invoice is corrected that way or they show it is probable that the Confederation has not lost any tax (Art. 27 Abs. 2).

An invoice may be subsequently corrected within the period permitted by commercial law by a document requiring acknowledgement of receipt, which refers to and revokes the original invoice.

— Art. 27 Abs. 4 MWSTG, Fedlex English translation. Official source

How long to keep Swiss VAT records

Keep your books, receipts and business papers until the tax claim is absolutely time-barred (Art. 70 Abs. 2 MWSTG), which is 10 years from the end of the tax period in which the claim arose (Art. 42 Abs. 6). Business documents needed to calculate a subsequent input tax deduction or own use of immovable property are kept for 20 years (Art. 70 Abs. 3).

The right to establish the tax claim in any case prescribes 10 years from the end of the tax period in which the tax claim arose.

— Art. 42 Abs. 6 MWSTG (read with Art. 70 Abs. 2), Fedlex English translation. Official source

Registration threshold: CHF 100,000 (Art. 10 MWSTG)

A business is exempt from VAT liability if, within one year, it earns less than CHF 100,000 in turnover in Switzerland and abroad from supplies that are not exempt without credit (Art. 10 Abs. 2 lit. a). For non-profit sports or cultural associations run on a voluntary basis and for non-profit organisations the figure is CHF 250,000 (lit. c). Anyone not entered in the register of taxable persons may not show VAT on invoices (Art. 27 Abs. 1).

Persons not entered in the Register of Taxable Persons or who use the notification procedure according to Article 38 may not include VAT details on invoices.

— Art. 27 Abs. 1 MWSTG; Art. 10 Abs. 2 MWSTG, Fedlex English translation. Official source

Where the QR-bill fits: a payment standard, not VAT law

Not by VAT law: Art. 26 MWSTG does not list it among the invoice elements. The QR-bill is the Swiss payment slip standard published by SIX (Swiss Payment Standards); it carries the payment details in a Swiss QR Code. An invoice can meet Art. 26 without a QR-bill, and a QR-bill on its own does not make a document a VAT invoice.

SIX lists version 2.4 of the QR-bill implementation guidelines as valid from 14 November 2026, and the structured address (address type "S") as scheduled for November 2026.

The QR-bill, which has been in circulation since June 2020, definitively replaced Swiss payment slips on 1 October 2022.

— SIX, QR-bill (Swiss Payment Standards). Official source

Paper and PDF invoices count equally

Yes, if it contains the required elements. The Swiss Federal Tax Administration (ESTV) treats paper, electronic and digital invoices, for example a PDF or a scanned paper invoice, the same for VAT purposes (MWST-Info 16, section 2.2).

Die Papierrechnung, die elektronische und digitale Rechnung (z. B. PDF-Rechnung oder gescannte Papierrechnung) sind für die Belange der Mehrwertsteuer gleichgestellt

Our translation: Paper invoices and electronic and digital invoices (e.g. a PDF invoice or a scanned paper invoice) are treated equally for VAT purposes.

— ESTV, MWST-Info 16 Buchführung und Rechnungsstellung, Ziff. 2.2 (version valid from 05.01.2024). Official source

Switzerland VAT rate

8.1%

Standard rate; reduced: 2.6% / 3.8% (accommodation).

Source: ESTV / Swiss Federal Tax Administration (FTA) · dataset verified September 25, 2026 · Switzerland VAT calculator

Using our invoice generator for a Switzerland invoice

Our VAT invoice generator produces a PDF. It does not create a structured e-invoice (no EN 16931 data) or a Swiss QR-bill, and it does not check your entries against Switzerland's rules. So this page does not claim that a PDF from this site is compliant on its own: use the list at the top as your checklist, and make sure every required item is on the invoice you send.

Switzerland VAT invoice FAQ

What are the invoice requirements in Switzerland?

Swiss VAT (MWST / TVA / IVA) invoices follow Art. 26 of the Federal Act on Value Added Tax (MWSTG): the invoice must clearly identify you, your customer and the nature of the supply, and as a rule show six elements, including your registration number and the VAT rate applied. You issue it when the customer asks for one. In short: Your name and location as you use them in business, a note that you are entered in the register of taxable persons, and your registration number (ESTV's own example shows "CHE-123.456.789 MWST"); Your customer's name and location as they use them in business; The date or period of the supply, if it differs from the invoice date; The nature, object and extent of the supply; The consideration (the price); The VAT rate and the VAT amount; if the price includes VAT, the rate alone is enough.

Does a small Swiss receipt need the customer's details?

Receipts from automated tills for amounts up to CHF 400 need not show the customer's details (Art. 26 Abs. 3 MWSTG with Art. 57 MWSTV). Such receipts do not entitle the holder to a refund in the VAT refund procedure.

Is there a deadline to issue a VAT invoice in Switzerland?

On request: Art. 26 Abs. 1 MWSTG obliges the supplier to issue an invoice meeting these requirements when the customer asks for one. The article sets no number of days.

How do I correct a Swiss VAT invoice?

An invoice may be corrected afterwards, within what commercial law allows, by a document that requires acknowledgement of receipt, refers to the original invoice and revokes it (Art. 27 Abs. 4). Anyone who shows VAT without being entitled to, or shows too much VAT, owes the tax shown unless the invoice is corrected that way or they show it is probable that the Confederation has not lost any tax (Art. 27 Abs. 2).

How long must Swiss VAT invoices be kept?

Keep your books, receipts and business papers until the tax claim is absolutely time-barred (Art. 70 Abs. 2 MWSTG), which is 10 years from the end of the tax period in which the claim arose (Art. 42 Abs. 6). Business documents needed to calculate a subsequent input tax deduction or own use of immovable property are kept for 20 years (Art. 70 Abs. 3).

Can I show VAT on an invoice if I am not VAT-registered in Switzerland?

A business is exempt from VAT liability if, within one year, it earns less than CHF 100,000 in turnover in Switzerland and abroad from supplies that are not exempt without credit (Art. 10 Abs. 2 lit. a). For non-profit sports or cultural associations run on a voluntary basis and for non-profit organisations the figure is CHF 250,000 (lit. c). Anyone not entered in the register of taxable persons may not show VAT on invoices (Art. 27 Abs. 1).

Is a QR-bill required on a Swiss VAT invoice?

Not by VAT law: Art. 26 MWSTG does not list it among the invoice elements. The QR-bill is the Swiss payment slip standard published by SIX (Swiss Payment Standards); it carries the payment details in a Swiss QR Code. An invoice can meet Art. 26 without a QR-bill, and a QR-bill on its own does not make a document a VAT invoice. SIX lists version 2.4 of the QR-bill implementation guidelines as valid from 14 November 2026, and the structured address (address type "S") as scheduled for November 2026.

Is a PDF invoice valid for Swiss VAT?