Electronic Invoicing in Switzerland
Is e-invoicing mandatory in Switzerland ?
E-invoicing is mandatory for Business-to-Government (B2G) transactions when suppliers send electronic invoices to federal government entities. For Business-to-Business (B2B) transactions, electronic invoicing remains voluntary.
Who is affected?
E-invoicing is mandatory for suppliers engaging in B2G transactions. For B2B transactions, it is not required but is encouraged.
Compliance requirements
B2G: Suppliers must send invoices electronically in a structured format when the contract value is CHF 5,000 or more.
B2B: While there are no specific requirements for B2B transactions, businesses can use the swissDIGIN, ZUGFeRD or Factur-X formats for e-invoicing.
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Key Deadlines
No upcoming deadlines.
Standards & Platforms
What formats are required in Switzerland?
Switzerland's e-invoicing standard is SwissDIGIN, which defines the content and formats for exchanging invoicing data. The ZUGFeRD or Factur-X invoice formats are recommended by Swiss authorities for e-invoicing. Additionally, the QR-Rechnung is the mandatory format for payment slips used in Switzerland.
Archiving
What are the archiving requirements in Switzerland?
Invoices must be stored for 10 years using technical procedures that guarantee document integrity. A time stamp must also be applied as proof of the storage date.
Legal invoice:
- For suppliers: The legal invoice is the invoice sent to the recipient, in the format in which it is received. If sent via email, the email is considered part of the legal invoice.
- For buyers: The legal invoice is the invoice received from the supplier, in the format in which it was sent. If sent via email, the email is considered part of the legal invoice.
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Key Actions
- Ensure compliance with B2G e-invoicing requirements for contracts over CHF 5,000.
- Consider adopting ZUGFeRD or Factur-X for voluntary B2B e-invoicing, as recommended by Swiss authorities.
- Archive invoices for 10 years, ensuring integrity and security, with time stamps as proof of storage.
Swiss e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since January 2016 |
| B2B | Voluntary | – |
Supplier requirement: For B2G transactions, suppliers must issue invoices electronically for transactions exceeding CHF 5,000. For B2B transactions, e-invoicing is voluntary, and suppliers can use any format agreed upon with the buyer.
Buyer requirement: For B2B transactions, e-invoicing is voluntary, and buyers must accept invoices in the agreed-upon format.
Archiving requirement: Both the suppliers and buyers must archive invoices for at least 10 years, ensuring integrity and security. A time stamp must be applied as proof of storage, and invoices must be archived in the format in which they were received.
