Examples of compliant cXML invoices and credit notes for Switzerland.
The Swiss VAT Act 2009 lays down the layout and information to be provided on invoices.
New Swiss guidelines around QR bills are meant to replace payment slips as of June 30, 2020. Our external tax compliance advisors (PWC) have confirmed that it is not mandatory for the Swiss QR bill code to be present on the invoice.
- When setting up your remit-to-address , your VAT ID must be in the following format: CHE 999.999.999 MWST
All tax amounts must include the
alternateCurrencyattributes. The alternate currency must be set to
CHF. See Providing Amounts in Local Currency for more info.
When adding a tax exempt line or creating a reverse change invoice, add this element to your cXML:
<Description xml:lang="en-US">Line level exemption reason</Description>
<Description>element immediately after
<tax-amount>.It's required when the TaxDetails category contains an exemption. See Add Tax Exemption Details to an Invoice for more info.
Invoice content requirements
|Invoice Content Field||Mandatory/Conditional||Comments|
|Supplier Name||Mandatory||The full name of the supplier|
|Supplier Address||Mandatory||The address of the supplier|
|Supplier VAT ID||Mandatory||The VAT ID-number of the supplier|
|Buyer Name||Mandatory||The full name of the buyer|
|Buyer Address||Mandatory||The address of the buyer|
|Buyer VAT ID||Recommended||The VAT ID-number of the buyer|
|Invoice Date||Mandatory||The date of issue of the invoice|
|Date of Supply||Conditional||The date of the supply of the goods/services|
|Net Total||Mandatory||Amount payable (VAT excluded)|
|Tax Total||Mandatory||The total VAT amount|
|Gross Total||Mandatory||Amount payable (VAT included)|
|Amount to pay||Mandatory||Total amount payable|
|Late Payment Penalty||Conditional||The penalty received in case of late payment|
|Early Payment Discount||Conditional||The discount received in case of early payment|
|Quantity||Mandatory||The quantity of the goods supplied or the extent and nature of the services rendered.|
|Description||Mandatory||The description/nature of the goods or services|
|Taxable Amount||Mandatory||Taxable amount (per line)|
|Tax Rate||Mandatory||Applicable VAT rate (per good/service)|
|Tax Amount||Mandatory||VAT payable (per line)|
|Unit Price||Conditional||Unit price exclusive of VAT|
|Unit of Measure||Mandatory|
The following extrinsics are required to send a compliance-assured Swiss invoice. You may require additional extrinsics specific to your industry or billing situation:
See Adding Extrinsics to Your Invoice for more info.