Electronic invoicing in Switzerland: obligations and best practices

The paper invoice has not yet disappeared from Swiss offices, but it is clearly on its way out. Digital tools, tax requirements and the expectations of public-sector buyers are all pointing in the same direction: electronic invoicing is becoming the standard. This guide sets out what is currently in force, what is mandatory, and how to organise yourself in practice.

E-invoice vs paper invoice: practical differences

A paper invoice passes physically from hand to hand — or by post. An electronic invoice covers more ground than "a PDF sent by email". There are generally three levels to distinguish:

1. PDF sent by email — this is the minimal level. It is an electronic invoice in the broad sense, but without structured data. The recipient still has to enter the data manually into their software.

2. QR-bill — the Swiss standard since 2022. The QR payment slip at the bottom of the page contains structured data (amount, account, reference). The recipient scans the QR code to pay or imports it into their software for accounting purposes.

3. eBill / structured e-invoice — the invoice is transmitted directly into the recipient's e-banking or accounting system, without any physical document. Used primarily in B2B and B2G. Common formats: XML (ISO 20022), Swico JSON, PDF/A-3.

In practice for an SME: the QR-bill PDF is today the de facto standard for B2B and B2C invoicing in Switzerland. eBill is recommended for recurring clients and public authorities.

The QR-bill: the mandatory standard since 2022

Since 1 October 2022, the old orange and red payment slips are no longer accepted by Swiss banks. Every new invoice with a payment slip must use the QR-bill format. For invoices without a payment slip (ordinary bank transfer or invoices simply paid directly), the QR-bill is not formally mandatory, but it is strongly recommended to facilitate reconciliation.

For everything relating to creating and receiving QR-bills in practice, read our practical guide to the QR-bill.

Structured electronic formats: which to choose?

Standard PDF

The most widespread. Simple to send, readable by everyone. No structured data — the recipient enters data manually. Fiscally acceptable if the content is complete.

PDF/A-3 (hybrid PDF)

Long-term archivable variant of PDF, with embedded XML data. Recommended for legal archiving as it guarantees the document remains readable regardless of the software used.

XML ISO 20022 / camt

Format used for bank exchanges (statements, payment notifications). If you receive camt.054 files from your bank for automatic reconciliation, this is that format.

Swico / eBill

Structured format for direct exchange between accounting software packages or via eBill. Contains all invoice data in JSON or XML, without a PDF document being required.

Legal archiving: 10 years, and done properly

This is the point that many SMEs overlook until a tax audit. In Switzerland, the obligation to archive accounting records (including invoices) is defined in the Code of Obligations. The retention period is 10 years from the close of the relevant financial year.

For electronic invoices, archiving must meet certain conditions:

• Integrity: the document cannot be modified after it has been recorded.
• Legibility: the document must be accessible throughout the legal retention period, even if the software changes.
• Availability on audit: the tax authorities may request access to records within a reasonable timeframe.

What to avoid

• Storing solely in a SaaS solution without a guaranteed export — if the vendor disappears or suspends your access, you lose your archive.
• Storing in your email inbox without a separate backup.
• Modifying an invoice PDF after it has been sent (even to correct a typo) without issuing a credit note and a new invoice.

Archiving best practices

1. Export regularly (monthly or annually) your invoices into a dedicated folder, named by financial year.
2. Use redundant storage: a cloud hosted in Switzerland + a local copy or a second cloud.
3. Retain original formats (do not convert all your PDFs to JPG images).
4. Document your archiving procedure — the authorities may ask you to explain how you manage your archives.

VAT: what electronic invoicing changes (and what it does not)

An invoice, whether paper or electronic, must contain the same information to be fiscally valid. To deduct VAT on a received invoice, it must in particular show:

• The name and address of the supplier
• The supplier's UID (company identification number)
• The date of supply or delivery
• The description of the supply
• The consideration (net amount)
• The VAT rate and amount applied

Point of attention: A simple card payment receipt or a bank statement does not replace an invoice for VAT deduction purposes. If you purchase services through an online platform, make sure you download the formal invoice (not the payment receipt).

For VAT-registered businesses, electronic invoicing does not change the substantive obligations — it changes the form and facilitates processing.

B2G: mandatory electronic invoicing with the public sector

Companies working with Swiss federal authorities are subject to specific requirements. The Confederation has for several years required structured electronic invoicing from its suppliers. Cantons and communes are progressively following suit.

If you invoice public authorities:

• Find out about the portal or format accepted by each entity (some require eBill, others accept the QR-bill PDF).
• For significant public procurement contracts, a structured XML format may be required contractually.

Best practices for Swiss SMEs

1. Standardise your invoice template

One template, complete, with all mandatory fields. Do not let employees create their own variants.

2. Number your invoices sequentially

Numbering must be continuous and without gaps. A cancelled invoice must be replaced by a credit note, not deleted.

3. Send by email, keep an automatic copy

Configure your software to automatically archive a copy of every invoice sent in your document management system.

4. Confirm receipt for large amounts

For significant invoices, request an acknowledgement of receipt or use eBill, which confirms delivery.

5. Reconcile payments promptly

Do not let outstanding payments accumulate. A weekly reconciliation avoids errors and facilitates the monthly close.

How Neoffice handles electronic invoicing

Neoffice is designed to cover the entire electronic invoicing cycle:

• QR-bill generation compliant with the Swiss standard, with automatic numbering
• Email dispatch with a copy archived in the client folder
• eBill for professional clients who accept this format
• Integrated archiving: all issued and received invoices are retained in your Neoffice space, hosted in Switzerland
• camt.054 import for automatic reconciliation of received payments
• Reading of supplier QR-bills for automatic expense entry
• Accounting export compatible with Swiss standards for your fiduciary

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Electronic invoicing is not an additional burden if it is properly set up — it is a genuine source of efficiency. Try Neoffice free for 7 days to see how it works in practice.