Invoicing requirements for deliveries to Switzerland (MWSTG) – What you need to know!

you ship goods to Switzerland, your invoices must meet specific legal requirements to ensure input tax deduction for your customers and correct tax treatment by the Federal Tax Administration (FTA).

Mandatory legal information according to Art. 26 MWSTG

According to Art. 26 of the Swiss Value Added Tax Act (MWSTG), a legally compliant invoice must contain the following information:

• Service provider: Full name and location of the company as it appears in business transactions.

• VAT number: The number under which the service provider is entered in the register of taxable persons (if registered).

• Service recipient: Name and location of the customer. Note: This is mandatory for invoice amounts of CHF 400 or more.

• Details of the service: Precise details of the type, subject matter, and scope of the goods or services provided.

• Date: Date or period of service provision, if this is not the same as the invoice date.

• Remuneration: The amount to be paid for the service.

• Tax rate & amount: The applicable tax rate and the amount of tax owed. If the tax is already included in the remuneration (gross price), it is sufficient to state the tax rate.

Additional recommendations from exporto

To speed up allocation and customs clearance, we also recommend: * A clearly identifiable invoice number. * A reference to the applicable Incoterms (e.g., DAP or DDP).

Special requirements for platform sales (Art. 20a MWSTG)

For sales via electronic marketplaces (platforms), it should be noted that the platform is generally liable for VAT to the FTA. There are two options for invoicing:

Option A: You (the seller) issue the invoice

If you, as the seller, issue the invoice directly to the buyer and show the VAT, you must refer to the platform.

• Mandatory note: You must indicate that the platform is responsible for settlement in accordance with Art. 20a MWSTG.
• Example text: “VAT 8.1% settled with the FTA in accordance with Article 20a MWSTG by [name and VAT number of the platform operator].”
• Important: Without this note, you owe the ESTV the VAT shown in addition to the platform! Alternatively, you can issue an invoice without VAT.

Option B: The platform issues the invoice

The platform can issue the invoice to the buyer in its own name or in your name. Here too, if VAT is shown, it is recommended to refer to Art. 20a MWSTG to avoid any confusion.