Swiss Invoice Template: The Mandatory Fields That Really Matter

Setting up an invoice template sounds like ten minutes of work. In practice, however, you see the same gaps over and over: missing VAT number, incorrect service dates, no QR code. The result: invoices that the recipient cannot use for input tax recovery — or that fail inspection as incomplete if the tax authorities come calling. This article shows which fields are truly mandatory, which apply situationally, and where the most common errors occur.

What Swiss Law Requires

The foundation is Article 26 of the Swiss Value Added Tax Act (VATA). Anyone subject to VAT who wants to enable customers to claim input tax deduction must include specific information on the invoice. If even one element is missing, the Swiss Federal Tax Administration (SFTA) can deny input tax recovery to the recipient.

For non-VAT-liable persons — those staying below the annual turnover threshold of CHF 100,000 — VAT mandatory fields do not apply. Even so, a simplified invoice must meet minimum content requirements to be accepted as a business record.

The Mandatory Fields at a Glance

Always Required (VAT-liable or not)

• Name and address of the invoice issuer — registered business name exactly as shown in the commercial register or as registered with authorities
• Name and address of the recipient
• Invoice date
• Unique invoice number (sequential, no gaps)
• Description of the service or supply — "consulting" alone is insufficient; include date, project name, or order number
• Amount in CHF (or other currency, if agreed)

Additionally for VAT-Liable Invoice Issuers

• VAT number (format: CHE-123.456.789 VAT)
• VAT rate per item type: 8.1% (standard rate), 2.6% (reduced rate for certain goods like food and books), or 3.8% (other reduced rate)
• Taxable amount per rate (net amount)
• VAT amount per rate
• Total amount including VAT

For a comprehensive overview of current tax rates and their applications, consult our pillar article on Swiss VAT basics 2026 — rates, duties and special rules.

Situationally Required

Situation	Additional Field
Payment via QR-bill	QR-IBAN, reference number (QRR or SCOR)
Subscription / standing order	Service period (from–to)
Foreign currency	Exchange rate and date
Delivery abroad	Tariff code, country of origin
Partial payment / advance invoice	Reference to total contract, amount invoiced

The Most Common Error: Inadequate Service Description

"Web design May 2026" is not a sufficient service description if the SFTA inquires what was specifically delivered. Better: order reference, hours worked or flat fee, project title, and service period. Those billing by the hour should verify whether a separate time log must be attached — see detailed guidance in our article on hour logs on freelancer invoices: what's legally required in Switzerland?

Invoice Numbers: Gaps Cost Money

Sequential numbering is mandatory. Gaps — for example, because an invoice was deleted rather than cancelled — can be viewed as evidence of unreported income during a tax audit. The prefix can be freely chosen (e.g., 2026-001 or R-0042) but must remain consistent. A year-based numbering system is recommended so revisions can easily be narrowed to a specific fiscal year.

QR-Bill: What Your Template Needs

Since the replacement of the payment slip, the QR-bill has been the Swiss standard. Beyond the QR code itself, your template must include:

• QR-IBAN (not the standard IBAN — the QR-IBAN has a different check digit and begins with CH, assigned separately by your bank)
• Reference number in QRR format (27 digits) or SCOR format (structured creditor reference)
• Payment section and receipt according to SIX layout specifications

To avoid technical pitfalls and implementation errors, our step-by-step guide Create a Swiss QR-bill covers everything you need.

Payment Terms: Not Required, But Sensible

No law mandates a payment term — without one, the thirty-day Swiss standard applies. Still, every template should state an explicit deadline ("Payment due by 20 September 2026") because it strengthens your position in debt recovery. Thirty days net is typical in Switzerland; sixty days is common for established clients.

Good to Know: What Doesn't Belong on an Invoice

Many templates include unnecessary or even problematic information:

• Social insurance number (AHV): does not belong on customer invoices — it is reserved for social security purposes.
• Bank details without QR code: With QR-bills, the QR code is authoritative; adding a separate IBAN in text can cause confusion.
• Marketing copy in the invoice body: legally harmless but unprofessional and potentially misleading.

Create and Fill a Template Directly

If you want a ready-made template with all mandatory fields without building your own layout, you can do it directly in the SnapBill app — QR-IBAN, VAT rate, and service description are captured in structured form and placed correctly in the document.

At a Glance

• Every invoice needs: invoice issuer, recipient, date, number, service description, amount.
• VAT-liable? Add: VAT number, tax rate, tax and total amount.
• QR-bill: QR-IBAN instead of standard IBAN, correct reference number, observe layout requirements.
• Keep service descriptions precise — "consulting" alone is not enough.
• Maintain sequential invoice numbers with no gaps.
• State payment terms explicitly, even if not legally mandatory.
• Social insurance number does not belong on customer invoices.