E-invoicing in Switzerland

Business-to-government (B2G) e-invoicing is mandatory in Switzerland for suppliers billing federal government entities when the contract value exceeds CHF 5,000. E-invoices must be issued in swissDIGIN, UBL XML, eCH‑011, Peppol BIS, or hybrid formats like ZUGFeRD/Factur‑X. Businesses are required to archive e-invoices for 10 years.

Business-to-business (B2B) e-invoicing is voluntary in Switzerland, though it’s strongly encouraged by the Swiss government for its efficiency and alignment with European initiatives like VAT in the Digital Age (ViDA). Recommended formats include swissDIGIN, UBL XML, CII, ZUGFeRD/Factur‑X, and Peppol BIS. If choosing to issue e-invoices, businesses must guarantee integrity, authenticity, and inalterability with electronic signatures under the Swiss e‑Signatures Act (ZertES). As with B2G transactions, B2B e-invoices must be archived for 10 years.

Business-to-consumer (B2C) e-invoicing is not mandatory in Switzerland and remains voluntary.

Failing to meet e-invoicing requirements for B2G transactions can lead to payment delays, audits, or administrative complications. Fines may be issued for incomplete, incorrect, or non‑archived invoices, and businesses can be denied VAT deduction due to invalid invoice documentation.