What happens if I forget a mandatory item?

The invoice remains valid, but the client can withhold payment until the corrected invoice is received. For VAT, a missing VAT number can be problematic — the tax office can assume the VAT wasn't correctly declared.

Do I need my commercial register number on the invoice?

Only if you are entered in the commercial register and it's relevant to the transaction. For a sole proprietor not registered in the commercial register, it's not required.

What belongs on an invoice? Mandatory information

Swiss invoices must contain specific mandatory information to be legally valid. Here's the complete list — with the special requirements for VAT-registered businesses.

1 min read

Mandatory information for every invoice

A valid invoice in Switzerland must contain: your full name and address, the client's name and address, invoice date, a unique invoice number (consecutive), a clear description of the service or product delivered, the total amount in Swiss francs (or foreign currency), and — if you are VAT-registered — your VAT number and the VAT amount or rate.

What VAT-registered businesses must add

If you are VAT-registered, your invoice must also show: your VAT number (with the format CHE-xxx.xxx.xxx MWST), the VAT rate applied (e.g., 8.1%), and the VAT amount or — if you use the net tax rate — the applicable rate. Note: you cannot show VAT on an invoice unless you are actually VAT-registered.

Consecutive invoice numbers

Invoice numbers must be consecutive and unique. Gaps are allowed (you can cancel a draft), but you shouldn't have duplicates. A common format: YYYY-NNNN (e.g., 2026-0042). This makes the annual sequence clear.

Accurate as of: The rates and amounts mentioned in this article reflect the state as of 7 August 2026. They are for information only and do not replace tax or legal advice. For binding information, contact the Swiss Federal Tax Administration (ESTV), your cantonal tax office, or a fiduciary.

Frequently asked questions

What happens if I forget a mandatory item?: The invoice remains valid, but the client can withhold payment until the corrected invoice is received. For VAT, a missing VAT number can be problematic — the tax office can assume the VAT wasn't correctly declared.
Do I need my commercial register number on the invoice?: Only if you are entered in the commercial register and it's relevant to the transaction. For a sole proprietor not registered in the commercial register, it's not required.