Switzerland E-invoicing

Switzerland is on its e-invoicing journey, having mandated its use for transactions between suppliers and federal government entities since 2016.

That said, electronic invoicing is voluntary for B2B and B2C transactions, though there are different countrywide digitization initiatives by businesses. Bookmark this page to stay on top of what’s to come from Switzerland’s tax authority.

How does B2G e-invoicing work in Switzerland?

Switzerland currently requires suppliers to issue electronic invoices when contracting with federal administrations, if the contract’s value exceeds CHF 5,000 (approx. EUR 5,200).

There are two main e-invoicing channels made available to businesses for submitting e-invoices to federal administrations:

  • Solution via ERP or Service provider
  • Submission of readable PDF via email

How does B2B e-invoicing work in Switzerland?

Private businesses can choose to issue electronic invoices voluntarily. A few initiatives, such as the QR Bill, encourage businesses to adopt electronic invoicing.

Since June 2020, QR bills replaced the payment slips. The QR bill embeds a Swiss QR code, that contains all relevant information for automated payment in structured form.

The QR code is compatible with e-invoices by complementing the data set with QR reference and QR IBAN in the Payment reference number and IBAN Number fields, respectively.

Considerations for handling B2B e-invoices in Switzerland

  • Integrity and authenticity: All data relevant to VAT must be ensured in terms of integrity, authenticity, and inalterability. The Federal Act on Electronic Signatures, ZertES, regulates electronic signatures.
  • Retention and archiving: Invoices must be stored in such way to guarantee their integrity, authenticity and availability during the storage period. Electronic signatures are explicitly mentioned as an example. The retention period is 10 years after end of accounting year.
  • Buyer consent: This is needed for the legal exchange of electronic invoices.

Format of electronic invoices and documents in Switzerland

While Switzerland does not mandate a specific invoice format, swissDIGIN is the recommended e-invoicing format. Other accepted formats include:

  • Cross-Industry XML Transaction Standards (UBL 2.0, CII XML 2.0)
  • Hybrid format (ZUGFeRD, Factur-X)

Timeline of e-invoicing adoption in Switzerland

Here are the key dates in the country’s electronic invoicing journey so far.

  • 1 January 2016: B2G transactions now require the issuance of an e-invoice.
  • 1 October 2022: The QR Bill replaces the previously used payment slips. All payment orders based on payment slips were discontinued.

FAQ

Only transactions from suppliers to the Swiss government are mandated to be invoiced electronically. B2B e-invoicing is currently voluntary in Switzerland.

With the EU’s ViDA initiative close to being enforced, electronic invoices are planned to become mandatory for B2B transactions across Europe—including Switzerland—from January 2026.

Taxpayers must ensure the integrity of the content and authenticity of the origin of e-invoices. The most common method to meet these requirements is to apply an e-signature.

The primary benefit of adopting e-invoicing is complying with Switzerland’s mandate for B2G transactions.

It provides other business benefits, including reducing paper usage and waste, saving costs and manual labour associated with processing, reducing errors by eliminating manual input and enabling integration possibilities for operational efficiency.

Setting up e-invoicing in Switzerland with Sovos

E-invoicing isn’t just growing in popularity in Switzerland, it’s on a global rise. As electronic invoicing continues to become mandated, compliance becomes more difficult and as important as ever.

E-invoicing may be a global trend, but it’s fragmented in nature. Countries have their own rules and regulations. That’s why it’s imperative that you choose a single vendor for compliance. Sovos is the solution.

Instead of spending your time ensuring compliance everywhere you do business, let Sovos do the heavy lifting so you can focus on what matters.

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