E-invoicing: obligations and opportunities

Electronic invoicing is often seen as one more compliance burden, whereas it is above all an opportunity to streamline a process that in many companies is still slow and paper-based. In Switzerland the framework differs from that of other European countries: there is no general obligation to use structured electronic invoicing between private businesses, but the direction is clear and those who organise themselves in good time reap concrete benefits.

The Swiss framework

Unlike Italy, where electronic invoicing via the exchange system is generally mandatory, in Switzerland there is no general obligation to issue invoices in a structured electronic format between private parties. A few firm points, however, remain relevant:

In dealings with the federal administration, electronic invoicing is required above certain amount thresholds, according to the rules of the relevant bodies.
The QR-bill has replaced the old payment slips: the section with a QR code containing the payment data is now the standard for collections in Switzerland.
For VAT purposes, an electronic invoice is just as valid as a paper one, provided the authenticity of origin, integrity of content and legibility are guaranteed.

Not being obliged does not mean it pays to stay on paper: those who work with public clients, large customers or abroad increasingly find themselves having to align with digital formats.

What an invoice must contain

Regardless of the format, in Switzerland an invoice must make it possible to identify who issues it and who receives it, the nature and extent of the service, the date and the amount. If the supplier is liable to VAT (as a rule, above CHF 100,000 in turnover), the invoice must indicate the business identification number with the VAT suffix (UID in the format CHE-xxx.xxx.xxx MWST/VAT), the rate applied and the amount of tax. The standard rate has been 8.1% since 2024, with reduced rates for certain goods and services.

Digital archiving

Invoices and accounting documents must be kept for ten years, as required by the Code of Obligations. Archiving may be electronic, provided the integrity and legibility of the data are guaranteed for the entire period. In practice this requires a reliable system, adequate backups and the assurance that the documents cannot be altered. Digitising the archive eliminates binders and manual searches, but it must be set up methodically: a PDF saved at random in a folder is not compliant archiving.

The concrete opportunities

The real reason to go electronic is not the obligation, but efficiency:

Fewer errors and less time: the invoice data can be read and recorded automatically in the accounts, with no manual re-entry.
Faster collections: the QR-bill simplifies payment and the automatic reconciliation of receipts.
Traceability: every document is searchable and linked to the accounting entries.
Lower costs: no printing, envelopes or postage.

By integrating invoicing, accounting and payments into a single digital flow, the cycle from issue to collection shortens and administrative work falls appreciably.

How to set up the transition

Choose accounting software that produces QR-bills and, if needed, structured electronic formats.
Define how customers will receive invoices and how you will receive those of your suppliers.
Set up compliant digital archiving, with backups and a guarantee of integrity.
Connect invoicing to the accounts to automate entries and the reconciliation of receipts.

In brief

In Switzerland there is no general obligation for e-invoicing between private parties, but the QR-bill is the payment standard.
Towards the federal administration, electronic invoicing is required above certain thresholds.
For VAT purposes, the electronic format is just as valid as paper, if it is intact and legible.
Ten-year retention, including in digital form, provided it is compliant.
The real advantage is the efficiency of the entire invoicing cycle.

How we help you

We set up digital invoicing for businesses with the QR-bill, compliant electronic archiving and integration with the accounts, for a fast and orderly cycle from issue to collection. Digitise your invoicing.