Invoice Without VAT Number: What Swiss Freelancers Need to Know

When you work as a freelancer in Switzerland below the VAT threshold, a typical uncertainty arises: what does a legally correct invoice look like when you have no UID and no VAT number? Many make mistakes without realizing it — either they show VAT even though they're not required to account for it, or they write nothing about it and leave their clients confused. This article explains what actually applies.

The VAT threshold in Switzerland

Self-employed persons in Switzerland become obligatorily VAT-liable only when their annual turnover from taxable services exceeds CHF 100,000. Below this limit, voluntary registration is possible but not mandatory.

Those who don't reach the threshold are VAT-exempt — but must not show VAT. This is the decisive point.

What "VAT-exempt" really means

"Exempt" here does not mean the same as "tax-exempt" in the sense of zero-rate supplies (such as export services). It means: the person is simply not registered in the VAT register and does not remit tax. They therefore also cannot claim input VAT.

For many freelancers, this is a fair trade-off: less administrative burden, no quarterly settlements — but no right to invoice VAT either.

Common mistakes on invoices without VAT liability

Mistake 1: Showing VAT anyway

If you write "8.1% VAT: CHF 81.00" on an invoice without being registered, you still owe the tax authority that amount — simply because you declared it. This is called unauthorized VAT declaration and can be costly in an audit.

Mistake 2: Leaving out any mention entirely

Many clients — especially larger companies or public bodies — expect an explanation for why no VAT appears on the invoice. Without any note, you get inquiries, payment delays, and sometimes the false suspicion that the invoice is incomplete.

Mistake 3: Providing a false or made-up UID

The UID (Enterprise Identification Number) is publicly searchable in the Federal UID Register. Anyone who states a number that doesn't belong to them or doesn't exist is committing a crime.

Mistake 4: Wording that sounds like VAT liability

Phrases like "price excluding taxes" or "net amount" without further context can cause confusion. Better: write clearly what you mean.

How to word the notice correctly

There is no legally prescribed formula, but the following variant is common, clear, and recommended by accountants:

"VAT-exempt under Art. 10 para. 2 lit. a VAT Act (turnover below CHF 100,000 p.a.)"

Alternatively, more briefly:

"No VAT shown — not registered in the VAT register."

Both versions signal to the client that you know the situation and are handling it correctly.

What belongs on the invoice (and what doesn't)

Non-VAT-liable freelancers still have minimum requirements for an invoice. The guide to freelance invoicing in Switzerland covers all mandatory fields — here are the key ones at a glance:

Required field	Necessary without VAT liability?
Full name / business name	✅ Yes
Address of invoice issuer	✅ Yes
Address of recipient	✅ Yes
Invoice date	✅ Yes
Invoice number (sequential)	✅ Yes
Description of service and quantity	✅ Yes
Amount in CHF	✅ Yes
Payment terms and IBAN / QR-IBAN	✅ Yes
UID number	❌ Only if available
VAT rate and amount	❌ Not permitted
Note on VAT exemption	✅ Recommended

Do I need a QR-bill?

The QR-bill has been the standard for payment instructions in Switzerland since 2022. Non-VAT-liable freelancers can and should use it — it makes payment much easier for clients. For the technical details on how to structure the QR section correctly, see the step-by-step guide to creating a Swiss QR-bill.

The borderline case: When turnover approaches CHF 100,000

If you can see that you will exceed the threshold in the current year, you must register with the VAT register of the tax authority before exceeding it — not after. The obligation begins with the first CHF over the limit. If you register too late, you owe VAT retroactively on all turnover from the date of excess, but can no longer claim input VAT on expenses already booked.

Practical tip: create a simple turnover table (quarter by quarter) and check in early summer — roughly mid-June — whether the current year is heading toward the threshold. If you're uncertain, discuss this with your accountant in good time.

Voluntary registration: When is it worth it?

Some freelancers voluntarily register for VAT even though they don't reach the mandatory threshold. This makes sense if:

• A large portion of your own expenses are subject to VAT (e.g., expensive software, equipment, office space) and you want to use input tax credit.
• Your clients are themselves VAT-liable and can reclaim the VAT shown — in this case, the markup plays no economic role.
• You want to appear more professional to larger clients.

The downside: quarterly settlements, bookkeeping obligations, and more explaining needed if audited by the tax authority.

Quick summary

• Below CHF 100,000 annual turnover: no VAT liability, no VAT on the invoice.
• Do not show a VAT amount, even at 0% — this can be treated as unauthorized VAT declaration.
• Include a note about non-registration on the invoice, e.g., reference to Art. 10 para. 2 VAT Act.
• Omit the UID if you don't have one; never invent a number.
• Use QR-bills — they are the standard regardless of VAT liability.
• Monitor your turnover: as you approach the threshold, register with the tax authority in time and create an invoice directly in SnapBill, which pre-fills all fields correctly.