Swiss Invoice Template: 9 Required Fields Every Business Needs

Whether you're a sole trader, tradesperson, or service GmbH — an invoice missing mandatory fields may not be recognised by your accountant or could trigger payment refusal from the recipient and subsequent dunning action. When you create an invoice with SnapBill, the structure is already in place — but understanding why each field exists helps you complete it without errors.

What makes an invoice legally valid?

Swiss company law (Obligationenrecht, OR) and the VAT Act (MWST-Gesetz) together define which information an invoice must contain. For VAT-registered businesses, the requirements are stricter because the recipient wants to claim the displayed tax as input VAT — the tax authority checks carefully that all fields are completed correctly.

For businesses still below the turnover threshold of CHF 100,000 and therefore not VAT-registered, a leaner checklist applies. Even so, it's worth adopting a professional approach from the start and completing all relevant fields.

The 9 mandatory fields explained

1. Name and address of the invoice issuer

Full company name according to the commercial register, or for individuals, first and last name plus address. A PO box address alone is insufficient — the physical address must be clearly identifiable.

2. Name and address of the recipient

Again: full name, street, postcode, town. For business customers, the invoice address should be explicitly requested, as main and invoice addresses often differ.

3. Invoice date

The issue date determines which VAT reporting period the invoice falls into and when the payment deadline begins to run. Many accounting software systems book entries by invoice date — so it must never be omitted.

4. Unique invoice number

The number must be sequential and unique. Gaps in numbering are not forbidden, but can lead to questions during a tax audit. A common format is 2026-0042 or INV-2026-042.

5. Service or delivery date

The date on which the service was provided or goods delivered must be separate from the invoice date. For services spanning several weeks, state a date range (e.g. "June 2026"). Missing this information can result in the recipient being denied input VAT recovery.

6. Description of the service or goods

The description must be precise enough that a third party — such as an auditor or accountant — can understand what was delivered. "Consulting services" alone is too vague; better: "Digital transformation strategy consulting, 8 hours at CHF 180 per hour".

7. Amount and VAT rate applied

Businesses registered for VAT must separately show the net amount, the tax rate applied, and the tax amount. The valid rates for 2026:

Tax rate	Application
8.1%	Standard rate (normal case)
2.6%	Special rate for accommodation
3.8%	Reduced rate (food, books, medicines, etc.)

When invoicing services at different rates, these must be listed separately on the invoice. For more on special cases and which rate applies when, see our guide to Swiss VAT basics 2026 — rates, duties and special rules.

8. VAT number of the invoice issuer

Only VAT-registered businesses may show VAT on an invoice. The number follows the format CHE-123.456.789 VAT. Anyone not registered who displays tax anyway must pay it to the authorities — without the recipient being able to claim it back.

9. Payment details (IBAN or QR-IBAN)

Since the old payment slip was phased out, the QR-bill with QR-IBAN has become the Swiss standard. The QR-IBAN begins with QR instead of CH and is linked to a Swiss bank account. Those still using a classic IBAN without a QR code can do so — but switching is recommended, as many recipient accounting systems can read the QR code automatically. For guidance on creating a QR-bill correctly, see our article on creating a Swiss QR-bill step-by-step.

Optional but highly recommended fields

Mandatory fields are the bare minimum — a professional invoice should also include:

• Payment deadline: e.g. "Payable by 30 July 2026". Without an explicit date, late payment terms under Swiss law only apply after a formal reminder.
• Early payment discounts: "2% discount if paid within 10 days" encourages faster payment.
• Reference number: Especially helpful for companies with many incoming invoices.
• eBill note: If you're eBill-enabled, you can mention this on the invoice — it speeds up processing by large corporate customers.

Common mistakes that lead to rejection

No service date. This is the most common reason recipients cannot claim input VAT. If you're a freelancer or work on a project basis, always state the service period.

Wrong VAT rate. A hairdresser charging 8.1% instead of 3.8% on care products creates a correction requirement for the recipient. When in doubt, check with your accountant.

Missing or incorrect VAT number. Anyone who uses their partner's or competitor's number (it happens) risks penalties.

Unclear service description. "Miscellaneous" or "work as agreed" is not sufficient. Adequate detail protects you in disputes too.

To ensure all fields are complete, you can create a compliant invoice directly using SnapBill's invoice editor — the structure meets legal requirements and automatically generates a QR code on request.

At a glance

• 9 mandatory fields cover OR and VAT law: issuer, recipient, date, number, service date, description, amount + tax rate, VAT number, payment details.
• VAT rates 2026: 8.1% / 3.8% / 2.6% — list separately by service type.
• QR-IBAN is today's standard; on mixed invoices, verify both details.
• Optional fields like payment deadline and early discounts add professionalism and speed up payment.
• Missing service date is the most common reason for input VAT denial.