E-Invoicing in Switzerland

Mandatory Electronic Invoicing in Switzerland

Learn how to get your company ready to exchange documents in accordance with regulations in Switzerland with the support of Comarch

Switzerland is on the Road to E‑invoicing

From the large companies perspective and B2B transactions, the EDI is a well established solution in Switzerland. With regard to smaller entities and issuing invoices to public institutions, the use of e-invoicing providers is widespread, which not only sends the invoice to the recipient, but also signs and archives it.

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 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 BBG connection (for public procurement for certain sectors). A direct USP connection is in progress for exchanging formats other than BIS 3.0.