Invoicing Without a Registered Company in Switzerland

You do not always need a company to invoice. A private person can issue invoices for occasional work, provided the activity stays below the thresholds that trigger registration.

The limits

Side income under CHF 2,500 per year can usually be billed as a private person without registering as self-employed. Above that, or if it becomes your main activity, you must register.

The CHF 2,500 threshold is the rule of thumb used by the compensation funds (Ausgleichskassen). Below it, occasional work is treated as a private sideline rather than self-employment.

If your activity becomes regular and aimed at profit, it counts as self-employment regardless of the amount. The test is the nature of the activity, not just the number on the invoice.

Above CHF 100,000 in annual turnover, VAT registration becomes mandatory for most activities, and that applies whether or not you are registered as self-employed.

• Under CHF 2,500 per year of side income: usually no registration.
• Above CHF 100,000 turnover: VAT registration required.
• Main activity: self-employment registration required.

What the invoice still needs

A private invoice needs the same fields as any invoice: your full name and address, the client’s details, dates, a number, a description and the amount. It just carries no company name.

Use your own name, not an invented trading name, unless you have registered one. The invoice must identify you as the person issuing it.

You cannot charge VAT unless you are registered for VAT. A private invoice therefore shows no VAT line, which is correct and expected below the threshold.

Number the invoices consecutively even as a private person. The discipline of proper numbering protects you later if the activity grows or is questioned.

When registration becomes necessary

Register with the compensation fund as self-employed when the activity becomes your main occupation or regularly produces income. The fund decides case by case.

Self-employment registration brings social insurance obligations: you pay AHV contributions on your self-employed income, which changes how much of each invoice you keep.

If you expect to cross CHF 100,000 in turnover, register for VAT proactively. Registering late means you may owe VAT on turnover that already passed the threshold.

The border between a hobby and a business is judged on regularity, profit intent and whether you act like a professional. If you advertise and invoice repeatedly, you are likely self-employed in the eyes of the fund.

When in doubt

Ask your cantonal compensation fund. They decide case by case whether your activity counts as self-employment, and their answer is the one that matters.

A written confirmation from the fund is worth having. It removes the risk of a later reclassification that could trigger back-dated social contributions.

If you are unsure whether you are near the VAT threshold, estimate your expected turnover honestly and act before you cross it, not after.

Keep your invoices and records from the first franc. If the fund or the tax office later asks when the activity began, your documentation is the only evidence of where you stand.

• Stay below CHF 2,500 per year for an unregistered sideline.
• Register as self-employed once it is regular or profit-driven.
• Register for VAT before crossing CHF 100,000 turnover.
• Get written confirmation from the compensation fund when unsure.