Invoicing in Switzerland

Switzerland – invoicing requirements

As per Article 26 of the VAT Law, a VAT invoice must be issued upon request for a supply in order to be considered valid. The invoice serves as conclusive evidence for the recipient of the supply to support their input VAT claim, although it is not the sole means of proof that can be utilized.

When requested by the recipient, the supplier is legally obliged to provide a VAT invoice containing all the information specified under the Swiss VAT law. It is worth noting that the law does not prescribe a specific penalty for the failure to produce a VAT invoice.

Learn more about invoice requirements in Switzerland in our comprehensive guide.

Switzerland VAT Guide

Switzerland – Invoicing


It is important to highlight that VAT invoices cannot be issued by suppliers who are not registered for VAT. Additionally, VAT invoices are not required for transactions carried out between members of a VAT group.

When invoices are issued by automatic tills, it is not necessary to include recipient information on the invoice, as long as the consideration mentioned on the voucher does not exceed 400 francs.

Furthermore, invoices are allowed to be issued in any language and currency, providing flexibility in terms of the linguistic and monetary aspects of the invoice.

Selling in Switzerland?

We offer an end to end VAT Compliance package

Download the Swiss VAT Guide

* By downloading the guide you agree to subscribe to GVC’s monthly VAT newsletter

Contact GVC for you VAT Compliance in Switzerland


Get the latest VAT information directly in your inbox and stay up to date with all VAT developments around the world.

You have Successfully Subscribed!