Invoicing for a sole proprietorship

A sole proprietorship invoices under a name that includes the proprietor's surname. A brand or trading name can appear alongside it, but it does not replace this identification.

The address shown is the business address. It should allow the customer to contact and identify you without ambiguity.

Many sole proprietorships invoice without VAT when starting out. Liability depends in particular on turnover and the nature of the services, and voluntary registration is also possible.

If you are not liable, no VAT line appears and no amount should imply that VAT is included. Once liable, the UID number with the VAT designation, rate and amount appear on the invoice. The Federal Tax Administration publishes the exact criteria.

A bank account dedicated to the business, even a simple one, avoids time-consuming sorting at year end. The payment section on your invoices then points to that account and incoming payments are easier to match to issued documents.

The same principle applies to documents: one folder per year for issued invoices is enough, provided you use it consistently from the first invoice.

A continuous sequence with no gaps and no reused numbers is the main practical rule. The format itself matters little as long as it stays consistent.

Do not delete an incorrect invoice. Issue a correcting invoice with a new number and make it clear that it replaces the previous one.

Three things matter most: send the invoice quickly after the service, state a clear due date and allow payment without re-entering data through the QR payment section.

Tracking completes the process. Seeing at a glance what is overdue lets you follow up at the right time, before late payment becomes a habit for the customer.