The facturio Blog
Practical guides on Swiss invoicing, QR-bills, and self-employment — for freelancers and SMEs.
Swiss VAT Net Tax Rate Method: When the Saldosteuersatz Pays Off
The simplified VAT method: charge 8.1% to clients but pay the FTA a lower flat rate. The 2026 limits and when it saves you money.
Consecutive Invoice Numbering in Switzerland: The Rules That Matter
Why invoice numbers must be consecutive, what happens if you skip one, and how to restart a new series correctly.
Structured Addresses in QR-Bills: The 2025 Change You Need to Know
QR-bill v2.3 ended combined address lines. Here's what changed, why it matters, and how to make sure your invoices still scan.
Invoice Date vs. Service Date: Why Both Matter on a Swiss Invoice
Two dates appear on every proper invoice. Confusing them can shift your VAT period and your taxable income into the wrong year.
Invoicing in Multiple Languages: German, French, Italian or English?
Switzerland has four national languages. Which one should your invoice use, and when is a bilingual invoice the right call?
CHF vs. EUR Invoicing: Which Currency Should You Use?
Swiss businesses routinely bill in euros. Here is when it makes sense, how the QR-bill handles EUR, and how to avoid exchange-rate surprises.
Partial Invoices and Installment Billing: How to Structure Them
Big projects are rarely paid in one go. Partial invoices, deposits and installments keep cash flowing — if you structure them correctly.
Credit Notes (Gutschrift) in Switzerland: When and How to Issue One
A credit note reverses all or part of an invoice. Here is the correct way to issue one without breaking your numbering or your VAT.
Pro Forma Invoices in Switzerland: What They Are and When to Use Them
A pro forma invoice looks like an invoice but is not one. Know the difference before it lands in your bookkeeping by mistake.
Recurring Invoices: Automate Your Retainers and Subscriptions
Monthly retainers, hosting, maintenance — recurring invoices save hours. Here is how to set them up without errors.
Swiss Invoice Payment Terms: What's Standard?
No legal deadline exists — so 30 days became the norm. Here's how to set terms, apply discounts, and handle late payers.
How to Correct an Invoice After You Have Sent It
Sent the wrong amount or a typo in the address? Do not panic — and do not delete it. Here is the clean way to fix it.
Invoice Archiving in Switzerland: How Long Must You Keep Them?
Swiss law requires you to keep invoices and business records for years. Here is the exact period and the right way to store them.
E-Billing in Switzerland: What It Is and Whether You Need It
Electronic invoicing is coming to Swiss public administration. Here is what e-billing means for your business today.
Paper vs. PDF Invoices: Does a Swiss Invoice Need to Be Printed?
Digital invoices are fully valid in Switzerland. Here is what makes a PDF invoice legally equivalent to paper.
Invoicing for Services vs. Goods: Does It Change the Invoice?
Selling a product and selling your time produce different invoices. Here are the fields that change.
Invoicing Without a Registered Company in Switzerland
You can invoice as a private person — up to a point. Here is where the line is drawn and what to put on the invoice.
Invoice Design and Branding: Make It Professional, Not Fancy
A clean, consistent invoice builds trust and gets paid faster. Here is how to design one that looks professional.
The Swiss QR-Bill, Explained for Freelancers
IBAN vs. QR-IBAN, the three reference types, and the fields that make a QR-bill actually scannable.
The QR Reference (QRR) in Detail: 27 Digits That Automate Reconciliation
The 27-digit QR reference matches incoming payments automatically. Here is how it works and when you need a QR-IBAN for it.
The Creditor Reference (SCOR / ISO 11649): Structured Matching Without a QR-IBAN
The RF… creditor reference gives you automatic payment matching on a standard IBAN — no special bank setup needed.
QR-IBAN Explained: Do You Actually Need One?
A QR-IBAN is not the same as a normal IBAN. Here is what it is, what it costs, and whether your business needs it.
Leaving the Amount Blank on a QR-Bill: When It Is Allowed
A QR-bill can be issued without an amount — but only in specific cases. Here is when it is permitted and the risks involved.
QR-Bills for EUR Invoices: The Rules You Need to Know
You can send a QR-bill in euros, but the reference rules changed recently. Here is what is allowed since February 2026.
QR-Bill Alternative Schemes: What That Field Is For
The “alternative schemes” field on a QR-bill supports other payment methods. Here is what it does and when to use it.
How to Test a QR-Bill Before You Send It
A QR-bill that does not scan is a payment that fails. Here is how to verify yours before it reaches the client.
How to Write a Swiss Invoice: The Complete Guide (2026)
Every mandatory field for a compliant Swiss invoice, plus the QR-bill payment part — explained step by step.
The Most Common QR-Bill Mistakes (and How to Avoid Them)
A surprising number of QR-bills fail to scan. These are the mistakes that cause most of them.
QR-Bill Address Types: Structured vs. Combined (Type S vs. Type K)
The QR-bill standard distinguishes two address formats. One is now mandatory — and getting it wrong breaks scanning.
QR-Bills for Liechtenstein Clients: What Is Different?
Liechtenstein shares the Swiss QR-bill standard. Here is what changes when your client is based in the Principality.
Swiss VAT Rates: Standard, Reduced and Special (2026)
Switzerland runs three VAT rates. Here is what each one applies to and the current percentages.
The CHF 100,000 VAT Registration Threshold, Explained
If your turnover crosses CHF 100,000, you must register for VAT. Here is exactly what that means.
VAT Exemption for Small Businesses: What It Does and Does Not Cover
Below the threshold you are not subject to VAT — but that comes with trade-offs. Here is what it means in practice.
VAT on International Services: Cross-Border Rules Made Simple
Selling services to foreign clients changes your VAT treatment. Here is how the place-of-supply rules work.
How Much Can You Bill Without Being Self-Employed in Switzerland?
The CHF 2,500 rule, the CHF 100,000 VAT threshold, and when a private invoice (Privatrechnung) is enough.
VAT Reverse Charge: When Your Client Pays the Tax
The reverse-charge mechanism shifts the VAT obligation to the buyer. Here is when it applies to your invoices.
VAT for Freelancers: A Practical Guide
Freelancers face a specific VAT question: register voluntarily, or stay exempt? Here is how to decide.
VAT Reporting Periods: Quarterly vs. Monthly
Once VAT-registered, you file returns on a schedule. Here is how to choose between quarterly and monthly filing.
Input VAT on Business Expenses: What You Can Reclaim
VAT-registered businesses can reclaim the VAT on their purchases. Here is what counts and what does not.
VAT Invoice Requirements: What a VAT-Registered Invoice Must Show
If you are VAT-registered, your invoices carry extra mandatory fields. Here is the complete list.
Deregistering from Swiss VAT: When and How
If your turnover drops below the threshold, you can deregister. Here is what the process involves.
Registering as Self-Employed in Switzerland: Step by Step
Starting out on your own? Here is the registration process, from the compensation fund to your books.
AHV Contributions for the Self-Employed: How They Are Calculated
Self-employed people pay their own AHV contributions on net income. Here is how the amount is determined.
Sole Proprietorship vs. GmbH: Which Is Right for You?
The Einzelfirma and the GmbH are Switzerland’s two most common structures. Here is how they compare.
Choosing a Legal Form in Switzerland: A Decision Guide
Einzelfirma, GmbH, or AG? Here is a framework to pick the structure that fits your business.
Trade Register Entry (Handelsregister): When It Is Mandatory
Not every business must be in the trade register. Here is who must register and what it costs.
The Criteria for Self-Employment in Switzerland
The compensation fund decides whether you are truly self-employed. These are the factors they weigh.
Side Hustle vs. Main Employment: Getting the Classification Right
Earning on the side of a job is treated differently from full self-employment. Here is how the rules differ.
Unemployment and Self-Employment: Can You Start a Business on Benefits?
Starting a business while receiving unemployment benefits is possible in Switzerland, with specific rules.
Insurance for Freelancers in Switzerland: What You Actually Need
Freelancers carry more personal risk than employees. Here is the insurance you should not skip.
Social Security for the Self-Employed: A Complete Overview
Self-employment changes your social security obligations. Here is what you owe and to whom.
Pillar 3a for the Self-Employed: Tax-Deductible Retirement Savings
The third pillar is one of the few tax breaks available to self-employed people. Here is how to use it.
Income Tax for Freelancers: What You Owe and When
Freelancers pay tax on their net income at progressive rates. Here is how the system works.
Deductible Business Expenses for the Self-Employed
Every deductible expense lowers your tax bill. Here is what you can legitimately claim.
Home Office Deduction in Switzerland: What You Can Claim
Working from home lets you claim part of your housing costs. Here is how the deduction works.
Vehicle Expenses for the Self-Employed: Private vs. Business Use
If you use a car for your business, you can deduct part of the cost. Here is how to split it correctly.
Bookkeeping Obligations in Switzerland: What the Law Requires
Every business must keep proper books. Here is what the Code of Obligations actually requires of you.
Single vs. Double-Entry Bookkeeping: Which Do You Need?
Two ways to keep books, and the law decides which one applies to you. Here is the difference.
Receipt Retention Periods in Switzerland: How Long to Keep Everything
Different documents have different retention periods. Here is a simple rule to stay compliant.
Digital Bookkeeping in Switzerland: A Practical Guide
Paper is optional. Here is how to run your books digitally and stay compliant.
Cash vs. Accrual Accounting: What Is the Difference?
Two ways to time your income and expenses. Here is what each means for your books.
Reconciling Bank Payments: The Habit That Keeps Your Books Honest
Matching your bank statement to your invoices catches errors early. Here is a simple routine.
Expense Tracking for Freelancers: Capture Everything, Deduct More
Small expenses add up to real deductions. Here is how to capture them without effort.
Year-End Closing Checklist for Swiss SMEs
A clean year-end makes tax season painless. Here is the checklist to work through.
Payment Terms in Switzerland: What to State on Your Invoice
No legal deadline exists, so the term you state becomes the rule. Here is how to set it.
Late Payment Reminders: A Template That Actually Works
A polite, firm reminder gets most invoices paid. Here is the structure that works without souring the relationship.
Debt Enforcement (Betreibung) in Switzerland: How It Works
When reminders fail, Swiss law provides a formal collection process. Here is what it involves.
Late Payment Interest: What You Can Charge
Once a payment is late, you may charge default interest. Here is the legal basis and the rate.
Dunning Fees (Mahngebühren): When You Can Charge Them
Reminding a late payer costs you time and effort. Here is when a dunning fee is legitimate.
Automatic Payment Matching: How References Eliminate Manual Work
The reference on your invoice can reconcile payments for you. Here is how the three reference types differ.
Cash Flow Management for Freelancers and SMEs
Profit is not cash. Here is how to keep money flowing through your business.
DSO (Days Sales Outstanding): Measure How Fast You Get Paid
DSO tells you the average time between invoicing and payment. Here is what it means and how to improve it.
Early Payment Discounts: When They Make Sense
Offering a discount for fast payment can improve cash flow. Here is how to structure it.
Accepting Card Payments as a Small Business in Switzerland
Cards are how many customers want to pay. Here is what accepting them involves.
Swiss Withholding Tax (Verrechnungssteuer): What Business Owners Should Know
A 35% tax is withheld on certain income. Here is what it is, what triggers it, and how it is reclaimed.
Starting a GmbH in Switzerland: The Complete Process
A GmbH offers limited liability for CHF 20,000 of capital. Here is how to set one up.
Starting an AG in Switzerland: What It Takes
The AG is the classic Swiss corporation. Here is what forming one involves and when to choose it.
Company Formation Costs in Switzerland: A Realistic Breakdown
Beyond the share capital, forming a company costs money. Here is what to budget for.
Naming Your Business in Switzerland: Rules and Best Practices
Your business name must be available, not misleading, and — if you register — unique in its region. Here is what to know.
Onboarding Your First Client: A Simple Checklist
The way you start a client relationship sets the tone for everything after. Here is a smooth onboarding process.
Pricing Your Services: From Hourly Rate to Value-Based Pricing
How you price determines how much you earn. Here is how to move beyond just charging for hours.
Contracts and General Terms (GTCs): The Fine Print That Protects You
A clear contract and general terms prevent most payment disputes before they start. Here is what to include.
Growing from Freelancer to Agency: When and How to Make the Leap
Scaling past solo work means changing how you price, hire and invoice. Here is a roadmap.
Invoicing EU Clients from Switzerland: What You Need to Know
Selling to EU businesses means navigating cross-border VAT. Here is how to invoice them correctly.
Cross-Border VAT: A Swiss SME’s Survival Guide
Cross-border transactions have their own VAT rules. Here is the framework to get them right.
Invoicing Liechtenstein Clients: Almost Like Home, With a Few Twists
Liechtenstein shares Switzerland’s payments system. Here is what to watch when invoicing across the border.
Currency Risk for SMEs: What It Is and How to Manage It
Billing in a foreign currency exposes you to exchange-rate swings. Here is how to protect yourself.
Invoicing Foreign Clients: A General Playbook
From currency to VAT to payment method, foreign clients add complexity. Here is a checklist to handle it.
EU Reverse Charge: What It Means for Your Swiss Invoices
When you invoice an EU business, reverse charge shifts the VAT to them. Here is how it works.
SEPA Payments: How to Get Paid in Euros Across Europe
SEPA makes euro transfers across Europe fast and cheap. Here is what it means for your invoices.
Invoicing Software: The Features That Actually Matter
Not all invoicing tools are equal. Here are the features to prioritise for a Swiss business.
Automating Your Invoicing: What to Automate First
Invoicing has hidden repetitive work. Here is where automation delivers the biggest return.
Invoicing APIs: When Your Business Outgrows Manual Tools
An API lets your systems create invoices automatically. Here is when it becomes worth it.
PDF/A: The Archiving Format Your Invoices Should Use
PDF/A is designed for long-term preservation. Here is why it matters for your archived invoices.
Data Protection for Invoices: What the Swiss DPA Requires
Invoices contain personal data. Here is how the Swiss Data Protection Act applies to them.
Backup and Archiving: Never Lose an Invoice Again
Losing invoices is a compliance and cash-flow disaster. Here is a backup strategy that actually works.
Invoicing for IT Freelancers: The Specifics That Matter
IT freelancers invoice for time, milestones and often across borders. Here is how to bill right.
Invoicing for Consultants: Billing for Advice Done Right
Consultants bill for expertise, not hours spent at a desk. Here is how to structure consulting invoices.
Invoicing for Creative Freelancers: Getting Paid for Creative Work
Creatives often under-price and under-document. Here is how to invoice creative work professionally.
Invoicing for Tradespeople: Materials, Labour and VAT
Trades invoices mix labour and materials, and often attract different VAT treatment. Here is how to bill correctly.
Invoicing for a Seasonal Business: Smoothing the Peaks and Troughs
Seasonal businesses have uneven cash flow. Here is how invoicing strategy can smooth it.
Invoicing Mistakes That Cost You Money (and How to Avoid Them)
Small invoicing errors quietly drain your cash flow. These are the ones to fix first.
Invoice Fraud Prevention: Protecting Your Business and Your Clients
Invoice fraud is on the rise. Here is how to spot it and protect yourself.
Negotiating a Payment Plan with a Struggling Client
Sometimes the best way to get paid is to agree a plan. Here is how to structure one safely.
End-of-Year Invoicing Tips for a Clean Start
A little invoicing discipline in December makes January much easier. Here is what to do.
From Invoice to Cash: The Complete Workflow
Invoicing is a process, not a document. Here is the full workflow from work done to money in the bank.