E-Invoicing in Switzerland

Who is obliged to use e-invoicing

Who is obliged to use e-invoicing in Switzerland?

In Switzerland, e-invoicing has been mandatory since January 2016 only for B2G transactions. The authority responsible for e-invoicing is the Federal Finance Administration, which has not put in place a central government platform, and certified Swiss suppliers are responsible for processing e-invoices. Suppliers cooperating with federal public administrations must send invoices to the Federal Finance Administration in electronic form for a contract value exceeding CHF 5,000. For B2B and B2C transactions e-invoices remain a voluntary option.

Archiving requirements for e-invoicing

Archiving requirements for e-invoicing in Switzerland

Electronic data relevant for tax collection purposes must be stored by the sender and the recipient in the original form in which it was transferred and in its entirety on data carriers capable of automated processing. When converting data relevant for tax collection purposes into another format (inhouse format), both versions must be stored and recorded with the same index. The converted version must be marked accordingly.

Data carriers may be stored abroad only if access, reproduction and availability of the data relevant for tax collection purposes can be ensured at all times.

What is the required format of an e-invoice

Switzerland recommends the use of a hybrid invoice format based on the German/French ZUGFeRD/Factur-X standard for E-Invoicing.

There is no central platform used for electronic invoicing purposes.

Required storage period is 10 years after end of accounting year.

How integrity and authenticity may be ensured?

Integrity and authenticity must be ensured and any method is accepted. For instance: it can be signatures or seals and qualified signatures, in accordance with the Swiss Electronic Signatures Act (ZertES/SCSE).

How can we help?

Comarch enables the exchange of invoices in ebInterface and UBL PEPPOL BIS formats to E-rechnung.gv.at, USP via PEPPOL. It has also established a B2G connection for public procurement in selected sectors. A direct connection to USP is currently in progress to support the exchange of formats other than PEPPOL BIS 3.0.

Acts / Government sites

Federal Tax Administration

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

Achieve Global e-Invoicing Compliance with Comarch

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