Is the e-invoice obligation applicable in Switzerland?

What is mandatory

Anyone supplying the Swiss federal administration and reaching a contract value of more than 5,000 Swiss francs must invoice electronically. This obligation has been in place since 2016.

What is voluntary

There is no obligation between companies (B2B). Electronic invoices are common, but they are a matter of agreement – often via the Peppol network.

The QR invoice is something else

Since October 1, 2022, the old red and orange payment slips are no longer valid; they have been replaced by the QR invoice. It contains payment information in a Swiss QR Code.

This is a means of payment, not an e-invoice: the invoice data itself – items, tax rates, quantities – are not structured within it. Sending a QR invoice as a PDF does not meet the e-invoice requirements according to the EU standard.

For companies doing business in both countries

Attention is warranted here: those invoicing German companies from Switzerland are not directly subject to the German obligation – this applies to domestic sales between companies based in the country. However, anyone with a German company or providing taxable services domestically should check the German deadlines.

In cross-border invoicing, the specific situation should be examined for tax purposes. This text does not constitute tax advice.