QR-Bill Required Fields: Checklist for Small Businesses
Which fields on the QR-bill are actually mandatory — compact checklist for Swiss small businesses with and without VAT.
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When you issue a QR-bill for the first time, you're faced with a confusing number of fields in the payment slip and the actual invoice document. What is mandatory, what is optional, and what happens if a field is missing or incorrect? This article breaks down the required fields across two concrete scenarios: small businesses without a VAT registration number and businesses subject to VAT.
What the QR-bill technically requires
The QR-bill consists of two parts: the actual invoice document (A4 page or email) and the attached payment slip with the Swiss QR Code. Both parts have their own requirements. The Swiss standard "Swiss Payment Standards 2.0" from the SIX association specifies which data fields must be present in the QR Code and correctly filled. If a required field is missing or contains an invalid value, your bank's payment processing software will reject the invoice — payment arrival will be delayed.
Required fields in the payment slip (Swiss QR Code)
These details must appear in the machine-readable QR Code and be visible in the payment slip:
| Field | Required? | Note |
|---|---|---|
| QR-IBAN or IBAN | Yes | QR-IBAN for QR payment reference (QRR), standard IBAN for SCOR or no reference |
| Payee name and address | Yes | Max. 70 characters for name, street, postal code, city, country code |
| Amount | No (recommended) | Can be left blank — customer enters the amount themselves |
| Currency | Yes | CHF or EUR |
| Reference type | Yes | QRR, SCOR, or NON |
| Reference number | Yes, if QRR or SCOR | Omitted for NON |
| Payer name and address | No | Recommended so the bank can assign the payment |
| Additional information | No | Free text, e.g. invoice number or payment purpose |
Important: QR-IBAN is not the same as a standard IBAN. To use a QR payment reference (QRR), you must have a QR-IBAN, which is issued by your bank. If you haven't applied for a QR-IBAN, select reference type NON and enter your standard IBAN — automatic posting won't work, but the invoice is technically correct.
Scenario 1: Small business without VAT
If you stay below the CHF 100,000 turnover threshold and haven't voluntarily registered for VAT, you do not need to show a VAT number, tax rate, or tax amount on your invoice. This significantly simplifies the invoice document. That said, there are still required fields at the document level:
Invoice document checklist without VAT:
- Your name and complete address
- Customer's name and complete address
- Unique invoice number (sequential)
- Invoice date
- Description of services rendered or goods supplied
- Invoice amount in CHF (or EUR for border-region transactions)
- Payment terms or due date
- Payment slip with Swiss QR Code (with IBAN or QR-IBAN and CHF currency)
A note stating "No VAT shown, not VAT-liable" is not legally required, but is recommended — it prevents customer inquiries. For more on this special case, see our guide on QR-bill without VAT disclosure for small businesses.
Scenario 2: VAT-liable businesses
Once a business is subject to VAT, additional required fields appear at the document level. The 2026 VAT rates are 8.1% (standard rate), 3.8% (special accommodation), and 2.6% (special rate for food, books, etc.).
Additional required fields for VAT-liable businesses:
- VAT registration number (format: CHE-123.456.789 VAT)
- Applied tax rate in percent for each line item
- Net amount per tax rate (or total net amount)
- VAT amount per tax rate
- Total amount including VAT
If the same invoice combines line items with different tax rates — for example, a restaurant service at 8.1% and a food delivery at 2.6% — each group must be shown separately. A single total amount with a single percentage is not permitted in this case.
Common confusion: Invoice date vs. service delivery date
The Swiss Federal Tax Administration (ESTV) requires that it be clear which tax period the service was provided in. If the invoice date and service date coincide, the invoice date alone is sufficient. If the service was performed before the invoice date (e.g. completed project in May, invoice in June), the service date or service period should be explicitly stated — especially if VAT is filed quarterly.
What happens if a required field is missing?
At the document level, a missing required field does not automatically trigger rejection by a bank. The invoice still reaches the customer. However: the recipient can only claim the input VAT if all VAT required fields are present. If the VAT number or tax rate is missing, the recipient loses their input tax deduction — this usually causes disputes and payment delays.
In the payment slip, an error in the QR Code (e.g. wrong QR-IBAN, invalid IBAN format, wrong reference type) means that bank software and e-banking apps cannot read the payment slip. The complete step-by-step process for error-free creation is described in our create a Swiss QR-bill — step-by-step guide.
Optional fields that are still useful
Not all helpful information is mandatory. These optional fields reduce inquiries and make posting easier for the recipient:
- Your reference / customer's purchase order number: Simplifies internal assignment for the recipient.
- Bank details / BIC: Not mandatory, but useful for cross-border payments.
- Early payment discount terms: Free text in the payment slip or invoice document.
- Project number or cost center: Helpful for larger SME customers.
If you're looking for a professionally formatted template with all required fields at a glance, check out our Swiss invoice template with all required fields.
Create QR-bills directly online
If you prefer not to work with Word templates, you can fill in the required fields in a structured way using the SnapBill app — the Swiss QR Code is generated automatically, and the app checks whether your QR-IBAN and IBAN match the selected reference type.
At a glance
- Payment slip: QR-IBAN (for QRR) or IBAN (for SCOR/NON), currency CHF/EUR, and payee address are mandatory in the Swiss QR Code.
- Without VAT: Invoice number, date, service description, amount, and complete addresses are sufficient.
- With VAT: Additionally, VAT registration number, tax rate per line item, net and tax amount per rate.
- Service date: State explicitly if it differs from the invoice date.
- QR errors: Incorrect QR-IBAN or wrong reference type prevents automatic reading — check before sending.
Frequently asked
What is the difference between a QR-IBAN and a standard IBAN on an invoice?
A QR-IBAN is a special account number issued by your bank for QR-bills with QR payment reference (QRR). It always starts with institution codes 30 to 31 after the CH country code. If you don't have a QR-IBAN, use your standard IBAN and select NON or SCOR as the reference type — automatic posting won't work, but the invoice is valid.
How many characters can the payee address in the payment slip contain at most?
In the Swiss QR Code, the payee name is limited to a maximum of 70 characters. Street including house number can be 70 characters, postal code up to 16 characters, and city name up to 35 characters. The country code is two digits according to ISO 3166-1 (e.g. CH). Longer entries will be truncated or rejected as errors by processing systems.
Must the service delivery date appear on every Swiss invoice?
The service delivery date only needs to be shown separately if it differs from the invoice date. The ESTV (Swiss Federal Tax Administration) requires that the tax period be identifiable so the service can be assigned to the correct VAT reporting period. If the invoice date and service date coincide, the invoice date alone is sufficient.
Can I leave the amount blank on the payment slip?
Yes, this is explicitly permitted. A QR-bill without a pre-printed amount ("open amount") is technically and legally valid. The payer then enters the amount themselves in their e-banking. This variant makes sense for invoices where the final amount is only determined after customer review, such as expense reports.
Does the recipient lose the input VAT deduction if the VAT number is missing?
Generally yes. Under Swiss VAT law (Art. 26 VAT Act), an invoice eligible for input tax deduction must contain the VAT registration number of the service provider. If it's missing, the ESTV may deny the input tax deduction for the recipient. In practice, auditors sometimes accept a corrective invoice submitted later, but this wastes time and causes unnecessary effort.
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