Switzerland
CHSwitzerland has no general e-invoicing mandate; the federal administration requires electronic invoices above CHF 5,000, delivered through Swiss service providers or by PDF email, while the QR-bill standardises payment data rather than invoice data.
Guide reviewed .
Invoicing and electronic documents
Federal administration e-invoicing
The Federal Finance Administration (EFV) receives e-invoices for federal units. Structured invoices go through a service provider (PostFinance or Swisscom, or providers interconnected with them); suppliers with few invoices can use a provider’s web form or email a PDF. Peppol is not named as a channel.
Structured e-invoice via service provider, or one PDF per invoice by email · Official source: Federal Finance Administration (EFV) · sending e-invoices to the federal government
QR-bill
The standard payment part of Swiss and Liechtenstein invoices, with a Swiss QR Code holding the payment data. SIX coordinates it with eBill. It is a payment slip, not a structured e-invoice.
Swiss QR Code payment part and receipt · Official source: SIX · QR-bill
Peppol
Switzerland is not listed on OpenPeppol’s Peppol Authorities page, so OpenPeppol acts as the authority. The federal administration does not name Peppol as a delivery channel.
Peppol BIS Billing 3.0 · Official source: OpenPeppol · Peppol Authorities
For federal customers, check the receiving unit’s e-invoice address and provider ID in the EFV guidance. The guidance names PostFinance, Swisscom and providers interconnected with them, and does not mention Peppol, so confirm the route before relying on a Peppol-only connection.
Do not confuse the QR-bill with e-invoicing. A QR-bill standardises the payment data on an invoice, whether on paper or in a PDF; it does not make the invoice machine-readable. No business-to-business e-invoicing obligation was found in the ESTV guidance reviewed, which treats electronic and paper invoices alike for VAT.
Legal guide
B2G · federal administration
Mandatory above CHF 5,000The Federal Council decided on 8 October 2014 that suppliers to the federal administration must invoice electronically when the contract value exceeds CHF 5,000. The obligation took effect on 1 January 2016. Small purchases are exempt.
Official source: Swiss Armed Forces (VTG) · federal e-invoicing obligationB2G · delivery channels
Service provider or PDF emailSince 30 June 2023 the federal administration no longer accepts PDF invoices through service providers; PDFs are accepted only by email. Structured invoices continue through PostFinance, Swisscom and interconnected providers.
Official source: Federal Finance Administration (EFV) · sending e-invoices to the federal governmentB2G · cantons and municipalities
Not covered hereThe federal rule applies to the federal administration. Cantonal and municipal invoicing rules were not reviewed.
Official source: Swiss Armed Forces (VTG) · federal e-invoicing obligationB2B · business invoices
No e-invoicing obligation found in the sources reviewedThe Federal Tax Administration (ESTV) treats paper, scanned and electronic invoices equally for VAT. Origin and integrity must be provable, which is satisfied by proper bookkeeping under Art. 957 ff. of the Code of Obligations.
Official source: Federal Tax Administration (ESTV) · VAT and electronic business transactions
Timeline
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Federal Council decision
The Federal Council decided to require electronic invoices from federal suppliers above CHF 5,000.
Official source: Swiss Armed Forces (VTG) · federal e-invoicing obligation -
Federal e-invoicing obligation
Suppliers to the federal administration had to submit electronic invoices for contracts above CHF 5,000.
Official source: Swiss Armed Forces (VTG) · federal e-invoicing obligation -
QR-bill launched
The QR-bill was introduced, starting a transition period alongside the red and orange payment slips.
Official source: PostFinance · press release on the withdrawal of payment slips, 19 January 2021 -
Payment slips withdrawn
The last day for red (IS) and orange (ISR) payment slips; the QR-bill replaced them.
Official source: PostFinance · press release on the withdrawal of payment slips, 19 January 2021 -
No PDFs through service providers
The federal administration stopped accepting PDF invoices through service providers; PDFs go by email only.
Official source: Federal Finance Administration (EFV) · sending e-invoices to the federal government
Peppol in Switzerland
- Directory participants
- 362
- Document families
- 9
Peppol Authority: OpenPeppol.
7 certified service providers based in Switzerland.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 293 participants
- 292 participants
- ApplicationResponse96 participants
- CrossIndustryInvoice24 participants
- 21 participants
- 4 participants
- 3 participants
- 3 participants
- 2 participants
Registrations over time
Peppol Directory data as of .
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Registration dates in the current Directory snapshot.