Time Records on Invoices: What Swiss Freelancers Must Know
How Swiss freelancers correctly document hours on invoices, which details are mandatory, and how to avoid disputes with clients.
- #freelancer
- #invoicing
- #time tracking
- #switzerland
- #vat
Many freelancers send an invoice at month's end with just a single line: "Consulting services May 2026 — CHF 4,800.–". The client pays — or doesn't, and asks questions instead. That second scenario can be almost entirely avoided with a properly structured time record on the invoice. This article shows exactly what must appear, what's optional, and how to implement it efficiently.
Why Time Records on Invoices Matter
Anyone billing on an hourly basis owes the client basic transparency about how the total amount is calculated. This isn't a legal requirement in the strict sense, but follows from the law of contract in the Swiss Code of Obligations (CO 394 ff.): the service provider must account for how the mandate was executed.
In practice, this means: if you charge CHF 150.– per hour and work 32 hours, you must be able to prove that those 32 hours were actually delivered — especially if the client disputes the invoice. A clear time record serves as both a supporting document and evidence.
Beyond that, many larger companies and public authorities require a time report attached to the invoice. Failing to provide one risks delayed payment or the need to submit it later — with corresponding extra work.
What Belongs on a Time Record
Mandatory Information (so the invoice counts as a supporting document)
A time record is part of the invoice. It must therefore contain the same core information as the invoice document itself. The comprehensive practical guide Freelance invoicing in Switzerland — practical guide lists all required fields in detail — here are the ones relevant to time records:
- Name and address of the service provider and client
- Invoice date and unique invoice number
- Description of the service (not just "services", but e.g. "UX concept for website redesign project")
- Number of hours per service type and hourly rate in CHF
- Total amount — for VAT-liable invoicers, with tax rate and tax amount separately shown
Recommended Additional Fields
These fields aren't legally required, but they significantly reduce follow-up questions:
| Field | Example |
|---|---|
| Date of service | 12.05.2026 |
| Activity | Kickoff meeting with product team |
| Duration | 2.0 h |
| Hourly rate | CHF 150.– |
| Line subtotal | CHF 300.– |
| Project phase / Ticket no. | Phase 2 / PROJ-144 |
Project phase or ticket number is especially important in IT and software development: large clients need to book costs internally.
Time Records and VAT: Two Common Mistakes
Mistake 1: Stating the hourly rate including VAT, but not showing VAT separately. If you're VAT-liable, you must show the tax amount and rate separately on the invoice. The standard rate in 2026 remains 8.1%. If you provide services in education or certain consulting, check whether the reduced rate of 2.6% or the special rate of 3.8% applies. An overview of all current rates and their use cases is in the article on Swiss VAT basics 2026 — rates, duties and special rules.
Mistake 2: Rounding hours without flagging it. If you round to quarter hours, note this once in your contract or at least in your invoice terms. If a dispute arises later, an undocumented rounding practice is hard to defend.
Time Record as a Separate Attachment or Integrated?
Both approaches are common. The decision usually depends on the client:
Integrated into the invoice — recommended for short mandates with few line items (under 10 lines). All information is on one document; the client doesn't have to search for anything.
As an attachment — sensible for longer projects with many individual entries, e.g. 60+ hours over several weeks. The invoice then contains a summary (total hours, hourly rate, amount), and the attachment shows the daily breakdown.
Important: even the attachment document carries the same invoice number as the main invoice, so both documents are clearly linked.
Time Tracking: Which Tool, Which Format?
How you track time is up to you. What matters is that the data is complete and verifiable. Common options:
- Simple spreadsheet (Excel, Google Sheets): inexpensive, flexible, but prone to manual errors.
- Dedicated time-tracking apps (Toggl, Clockify, Timely, etc.): automated, with export functionality; make monthly reporting easier.
- Built into your invoicing tool: some solutions let you log hours and automatically generate invoice line items.
The article Bill Every Hour: From Time Log to Invoice Without Gaps shows in detail how to turn raw time logs into clean invoice positions.
Regardless of tool: capture time daily or at the latest the next day. Reconstructing from memory at month's end leads to errors — and clients will notice.
Record Retention for Time Records
As accounting documents, time records are subject to a ten-year retention requirement (CO 958f). This applies to both digital and paper records. If you archive time records as PDFs, ensure the files remain unalterable and readable (e.g. PDF/A format).
Creating Invoices with Time Records Efficiently
If you bill hourly regularly, create a template that integrates the time record directly. With the SnapBill app, you can create invoices with any number of line items, hourly rates, and descriptions, and output them as a Swiss QR-bill — without starting from scratch each time.
At a Glance
- Time record = part of the invoice: It must contain the same core information as the invoice itself.
- Activity description is mandatory: "Services" isn't enough — describe specifically what was done.
- Show VAT separately: hourly rate and VAT amount must be separate if you're VAT-liable.
- Document rounding rules: set the rounding rule in your contract or terms.
- Capture daily: reconstructing hours later is error-prone and hard to defend if disputed.
- Retain records: 10 years, digital or paper, unalterable.
Frequently asked
How detailed must a time record be for Swiss courts or authorities?
If disputed, the time record must credibly prove that the billed hours were actually worked. Courts expect a day-by-day breakdown with activity description, date, and duration. A one-line summary won't suffice. If you track daily and keep the logs, you're on solid ground.
Can I bill a lump sum as a freelancer even though I work hourly?
Yes, if your contract specifies a flat fee or the client agrees. In that case, you don't need a time record on the invoice, but you should still track hours internally — for your own costing, and in case the client asks or renegotiation becomes necessary.
What if a client questions the time record after the fact?
First, clarify in writing which line items are disputed. Then provide your original time log (e.g. export from your time-tracking app) as proof. If the client still refuses, you can pursue settlement proceedings or — for larger amounts — civil litigation. A complete time log is your strongest tool in such disputes.
Do freelancers not liable for VAT need to show their hourly rate differently?
No, the time record structure stays the same. If you're not VAT-liable, simply don't show a tax amount or rate. It's wise to add a brief note like "No VAT shown, as turnover is below the registration threshold" to your invoice to prevent follow-up questions.
Can I bill travel and waiting time on the time record?
It depends on your contract. Without express agreement, the deductibility of travel and waiting time is disputed. In your mandate contract or terms, specify which hours are billed at the hourly rate and which are flat-rate or not charged at all. Always show such items as separate lines with their own rate on the time record.
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