Mandatory details on a Swiss invoice

Name and full address of the issuer, name and address of the customer, issue date, unique number, description of the services or goods supplied, amount due and payment details. These elements apply to everyone, whether VAT-registered or not.

There is no requirement to add a logo or footer, but a clear and well-structured document passes internal checks at the customer more quickly, particularly in a business with an accounts department.

If you are entered in the register of VAT-liable persons, the VAT Act requires the invoice to state your business identification number followed by the VAT designation, the recipient's name and location, the date or period of supply, the nature of the supply, the consideration and the rate applied together with the corresponding tax amount.

If the stated amount already includes tax, indicating the rate is sufficient. An invoice that omits the UID may prevent the customer from reclaiming input tax, which often leads to a request for correction.

The business identification number is written as CHE followed by nine digits, usually grouped in threes. With the VAT designation added, it becomes the VAT number. The Confederation's public register allows anyone to check a number and its VAT status.

The number must be unique and assigned sequentially. A simple format containing the year and a counter remains readable for years. If there is an error, never overwrite a number that has already been used. Issue a corrective invoice with a new number instead.

The issue date starts the payment period when no separate due date is stated. An explicit due date avoids misunderstandings and makes overdue tracking easier.

At a structured customer, an invoice is matched against an order. Missing an internal reference, project name or service period can be enough for it to be set aside. These details are not legally mandatory, but they affect how quickly payment is made.