UID Number on Swiss Invoices: What It Is and Where It Goes

What Is the UID Number?

The UID number (Unternehmens-Identifikationsnummer) is a unique identification number assigned by the Swiss Federal Tax Administration (ESTV) to every business that registers for VAT in Switzerland.

It serves as your business's fiscal identification number, similar to a VAT number in other countries, and is used by the tax authorities and other businesses to uniquely identify your company for tax purposes.

Every VAT-registered business in Switzerland receives a UID number, which consists of a prefix indicating the canton and a unique sequential identifier.

The UID number remains with your business for its entire lifetime, even if you change your address or legal structure within the same canton.Who Needs a UID Number?

Any business that exceeds the CHF 100,000 annual turnover threshold must register for VAT and obtain a UID number.

Voluntary registration is also possible below the threshold if you wish to claim input VAT deductions on your purchases.

The UID number is mandatory on all official documents, including invoices, estimates, and credit notes, whenever you are acting as a VAT-registered entity.

Freelancers and sole proprietors (Einzelfirmen) who register for VAT must also display their UID number on invoices issued to other businesses.Where to Place the UID Number on an Invoice

The UID number should be clearly visible in the header or footer section of the invoice, typically alongside your company name and address.

Swiss law requires the UID number to be printed in the format « MWST-UID CHE-123.456.789 » where CHE- followed by the commercial register number is the standard display format.

If you are registered in the commercial register, display your CHE number with the MWST-UID prefix; if you are not registered, you still display the UID number assigned by the ESTV.

Place the UID number in a consistent location on every invoice so that clients and authorities can easily find and verify it.Common Mistakes and Best Practices

One common mistake is omitting the UID number from invoices when you are VAT-registered, which can result in penalties during a tax audit.

Another mistake is displaying the UID number in an incorrect format or using an outdated number if your registration has changed.

Always double-check that the UID number on your invoice matches the one registered with the ESTV and corresponds to your current business address.

For clients outside Switzerland, include the UID number to enable cross-border VAT recovery and to demonstrate your VAT registration status.