Invoicing abroad

Invoicing to Switzerland: VAT, reverse charge and mandatory details

Switzerland is not an EU member state, so the EU reverse-charge mechanism does not apply. You will usually invoice without VAT because the place of supply is abroad — but the reason you state on the invoice is a different one.

This page is written for freelancers and small businesses in Germany and Austria. Pick your country below — the rules differ.

Rules for your country:

Do you charge VAT?

From Germany to a business in Switzerland: normally without German or Austrian VAT, because the place of supply is abroad (§ 3a Abs. 2 UStG — Leistungsort im Drittland). The EU reverse-charge mechanism does not apply — Switzerland is a third country.

Private customers: To private customers in Switzerland you generally charge your own domestic VAT — reverse charge never applies to consumers. For electronically supplied services the place of supply can differ; that is the case worth checking.

No EU reverse charge — Switzerland is a third country. Your Swiss customer accounts for it under the Bezugsteuer instead. So the invoice carries no EU reverse-charge note, but a note that the supply is not taxable domestically.

The sentence for the invoice

No exact wording is prescribed; the note only has to be unambiguous. This is the customary form:

Note on the invoice
Nicht steuerbare sonstige Leistung im Inland (Leistungsort im Ausland)

Do you have to report it?

No. Switzerland is not an EU member state, so the recapitulative statement does not apply at all — there is no customer VAT ID to report either.

Does Switzerland’s e-invoicing mandate apply to you?

There is no structured-format requirement for private Swiss businesses — a PDF is enough. An e-invoicing duty exists only towards the federal administration, above a contract value of CHF 5,000.

The most common mistake

The costliest misconception is Swiss VAT registration. Supplying services taxable in Switzerland can trigger a registration duty above CHF 100,000 in worldwide turnover. Pure B2B services usually fall under the Bezugsteuer instead, but work on property, events or on-site deliveries are different. Settle this before invoicing, not after.

Sources

  • ESTV — MWST-Sätze — https://www.estv.admin.ch/estv/de/home/mehrwertsteuer/mwst-steuersaetze.html
  • § 3a Abs. 2 UStG (Leistungsort) — https://www.gesetze-im-internet.de/ustg_1980/__3a.html

Verified on 2026-09-06. VAT rates and e-invoicing timetables change several times a year — this article is general information and does not replace tax advice.

Frequently asked questions

Do I charge VAT on an invoice to Switzerland?
From Germany to a business in Switzerland: normally without German or Austrian VAT, because the place of supply is abroad (§ 3a Abs. 2 UStG — Leistungsort im Drittland). The EU reverse-charge mechanism does not apply — Switzerland is a third country.
What do I write on the invoice?
To private customers in Switzerland you generally charge your own domestic VAT — reverse charge never applies to consumers. For electronically supplied services the place of supply can differ; that is the case worth checking.
Do I have to include it in the EC Sales List?
No. Switzerland is not an EU member state, so the recapitulative statement does not apply at all — there is no customer VAT ID to report either.
Does Switzerland’s e-invoicing mandate apply to me?
There is no structured-format requirement for private Swiss businesses — a PDF is enough. An e-invoicing duty exists only towards the federal administration, above a contract value of CHF 5,000.
What goes wrong most often when invoicing Switzerland?
The costliest misconception is Swiss VAT registration. Supplying services taxable in Switzerland can trigger a registration duty above CHF 100,000 in worldwide turnover. Pure B2B services usually fall under the Bezugsteuer instead, but work on property, events or on-site deliveries are different. Settle this before invoicing, not after.

Reverse charge is one switch in Billy

VAT zeroed, the prescribed note on the invoice, a VAT-ID field for the client — without looking the sentence up.

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Legal notice: general information, not legal or tax advice within the meaning of the German StBerG or RDG; no client relationship arises. No warranty as to accuracy, completeness or currency. Liability is excluded to the extent permitted by law; intent, gross negligence and injury to life, body or health remain unaffected. For your own case, your tax adviser or lawyer governs.