Electronic invoice in Switzerland
Legal Requirements, Standards and Best Practices
Switzerland is driving forward the digitalization of invoicing: authorities, businesses, and private individuals are increasingly adopting electronic invoices (“e-invoices”). Various solutions—from SwissDIGIN via Peppol to eBill and the QR-Invoice—are in use. By November 21, 2025, uniform processes should be established to make the exchange of invoices in B2B, B2C, and B2G (Business-to-Government) more efficient.
Unlike some EU countries, Switzerland does not yet have a mandatory B2B e-invoicing requirement for the private sector. However, for public procurement (B2G), e-invoicing has been mandatory since 2016 for orders exceeding CHF 5,000.
Key Milestones
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B2G E-Invoicing Mandate
Introduction of mandatory e-invoicing for federal administration (contracts exceeding CHF 5,000).
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QR-Invoice Only
Since October 1, 2022, only QR-Invoices are valid. Traditional payment slips are no longer permitted.
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Structured Address Data Required
From November 21, 2025, only structured address data (no free text fields) may be used in QR codes.
The basis for invoices in Switzerland are the requirements of VAT law and the Code of Obligations. A correct invoice must include, among other things, the names and addresses of supplier and recipient, the invoice date, a description of services, the amount, and the VAT number (UID) of the supplier. These formal requirements apply equally to paper and e-invoices.
Digital Signatures
To ensure authenticity and immutability of electronic documents, e-invoices are usually digitally signed. However, the digital signature is not mandatory: according to the tax administration, the required proof of integrity can also be provided through other controls and documents.
Retention Requirements
It is important that legal retention periods and accounting documentation obligations are complied with—these are unchanged for electronic invoices compared to paper documents.
For invoices to the federal administration, an e-invoicing obligation has been in place since 2016. The Federal Council decided to require suppliers to the federal authorities to issue electronic invoices if the contract value exceeds CHF 5,000. This obligation was introduced on January 1, 2016, and is intended to save time and costs, reduce paper invoice workload, and speed up processing.
Accepted Formats
Key Requirements
In pure business transactions between companies, there is no general e-invoicing obligation in Switzerland (unlike, for example, in Italy or soon in Germany). Nevertheless, more and more companies are using electronic invoices to optimize their processes.
SwissDIGIN Standard
SwissDIGIN (Swiss Digital Invoice) defines a sector-neutral content standard for electronic invoices that covers all tax and commercial law requirements. The standard is the result of harmonizing invoice content requirements among large Swiss companies and leading e-invoicing service providers. It was jointly developed in the mid-2000s and is supported by most Swiss e-invoicing platforms.
Peppol Network
For international business, Peppol is also gaining importance in Switzerland. Peppol defines standards for cross-border, electronically supported procurement processes in Europe and is based on the EU invoice standard EN 16931. Via the Peppol network, Swiss companies can send structured invoices (Peppol BIS 3.0) directly to foreign business partners or to public bodies abroad—and vice versa receive such invoices.
Implementation in Practice
In practice, B2B invoice exchange often takes place via specialized service providers or directly via ERP systems. Many accounting systems can already automatically generate and send structured invoice data. Companies that want to use e-invoices should create the technical prerequisites for receiving and sending in their own ERP and, if necessary, conclude contracts with an e-invoicing service provider.
In the consumer area, the eBill solution has established itself as the de facto standard in Switzerland. eBill enables private customers to receive invoices directly in their own online banking, check them, and pay them with a click.
eBill
Benefits for Customers:
- No manual transfers needed
- No typing of amounts or reference numbers
- Check and approve before payment
- Integrated in online banking
Benefits for Businesses:
- Increased customer satisfaction
- Cost savings (postage, printing, paper)
- Faster payment processing
- Broad acceptance in Switzerland
QR-Invoice
The QR-Invoice is technically a paper or PDF invoice, but contains a standardized Swiss QR Code that includes all payment information necessary for the transfer. This code can be read with a banking app or scanner, so payers do not have to manually enter the payment data.
Important Deadline
Since October 1, 2022, invoices can only be processed as QR-Invoices. Traditional payment slips are no longer permitted. From November 21, 2025, only structured address data (instead of free text fields) may be used in the QR code.
The Swiss e-invoicing landscape is essentially based on four components:
SwissDIGIN-XML
National content standard for electronic invoices, defined in the eCH-0069 standard. Contains all required invoice fields and is supported by major companies and all important e-invoicing service providers. SwissDIGIN ensures that an e-invoice is legally compliant and can be processed automatically.
Peppol BIS 3.0 (UBL)
International XML format according to European standard EN 16931. Peppol enables cross-border exchange of electronic invoices via a standardized network. Switzerland accepts Peppol invoices, particularly in the public sector and increasingly in B2B, facilitating interoperability with EU partners.
eBill
Platform for electronic invoices to private customers (and sometimes small businesses). Invoices are provided centrally via the banking system and offered directly in customers’ e-banking for payment. eBill is not a separate file format but a service—the invoice data is also based internally on structured formats.
QR-Invoice
Standardized invoice document with payment part and QR code for Swiss payment transactions. The Swiss QR Code encodes payment recipient, IBAN, amount, reference, and optionally messages, enabling convenient, automatic, and efficient settlement of invoices. The QR-Invoice format is defined in the Swiss Payment Standards.
FAQ
Is e-invoicing mandatory for B2B transactions?
No, for pure B2B transactions between private companies, there is currently no e-invoicing obligation in Switzerland. However, many companies voluntarily use electronic invoices to optimize their processes and prepare for potential future requirements.
What about invoices to government entities?
Yes, for invoices to the federal administration (B2G) with a contract value exceeding CHF 5,000, e-invoicing has been mandatory since January 1, 2016. The accepted formats are SwissDIGIN-XML and Peppol BIS 3.0, with PDF invoices via email also temporarily accepted.
What is the difference between eBill and QR-Invoice?
eBill is a fully electronic solution where invoices are delivered directly to the customer’s online banking portal. QR-Invoice is a paper or PDF invoice with a standardized QR code that contains all payment information. Both serve the B2C market but address different customer preferences.
Do I need a digital signature for e-invoices?
Digital signatures are commonly used to ensure authenticity and immutability, but they are not mandatory. The tax administration accepts that integrity can also be proven through other controls and documentation.
What happens after November 21, 2025?
From this date, QR-Invoices must only use structured address data in the QR code (no free text fields). Invoice issuers must adapt their systems by this deadline to ensure compliance with the updated requirements.
Additional Important Information
Swiss companies dealing with EU partners should support Peppol to ensure seamless cross-border invoice exchange, as many EU countries are implementing mandatory B2B e-invoicing.
It’s advisable to support both SwissDIGIN and Peppol standards to handle domestic and international business processes seamlessly and be prepared for future requirements.
Ensure your e-invoicing solution maintains all legally required invoice elements, retention periods, and supports audit trails for tax compliance.
Official Swiss Resources
Standards Documentation
Summary
Belgium has established a comprehensive legal framework for electronic invoicing. From January 1, 2026, B2B e-invoicing will be mandatory for domestic business transactions, making Belgium a pioneer in the EU for mandatory B2B e-invoicing implementation.
Companies must ensure they have transitioned their processes to electronic invoices and have access to the central e-invoicing system by the deadline. Peppol-compatible formats and compliant archiving are essential components of this transition.
The trend clearly points toward standardization via e-invoicing, both nationally and internationally. Belgian companies that supply internationally will benefit from this transition, as they can use the same system and format to serve international partners.
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