VAT Invoice Requirements: What a VAT-Registered Invoice Must Show

VAT registration adds several mandatory fields to your invoices. Missing them can invalidate the invoice for VAT purposes and upset your client’s own reclaim.

The extra fields

A VAT-compliant Swiss invoice must show your VAT number (the UID with the MWST suffix), the applicable rate, and the tax amount — either itemised or with a note like “incl. 8.1% VAT”.

The VAT number is your UID followed by “MWST”, and it must appear alongside your other identifying details. A UID alone is not enough for VAT purposes.

Every invoice must show the net amount, the VAT rate applied, the VAT amount and the gross total. These four figures let both parties reconcile the charge.

If you apply different rates on one invoice, each rate must be shown separately with its own tax amount. Mixing them under a single figure is not compliant.

• Your VAT number (UID… MWST).
• The applicable VAT rate.
• The VAT amount or a clear “incl. VAT” note.

Net, gross and tax

Show the net amount, the VAT amount, and the gross total clearly. Even when you write “incl. VAT”, the underlying rate must be identifiable.

For a simplified invoice, a clear note such as “8.1% VAT included” can replace the itemised tax amount in some cases. The rate must still be stated.

Rounding is acceptable but must be consistent. Round the VAT per line or per invoice total, and keep your method uniform.

Your client needs the correct VAT amount to claim their own input VAT. An inaccurate figure passes the error down the chain.

Automate it

Templates that pre-fill the mandatory fields remove the risk of forgetting one in a rush. Consistency is the real benefit of automation.

A good invoicing tool also keeps the sequence of invoice numbers and dates clean, which the tax authority expects from serious businesses.

When rules change, the tool updates once and every future invoice follows. Manual processes need constant vigilance by comparison.

Invoice details checklist

Beyond VAT fields, a valid invoice needs your name and address, the client’s name and address, the date, a unique sequential number, and a description of the supply.

The description should be specific enough to identify what was delivered. Vague wording invites questions during an audit.

Keep copies of every invoice for the legally required retention period. Swiss law requires you to keep business records for ten years in most cases.

facturio stores your invoices and their VAT data, so a request from the tax authority or a client years later is answered in seconds.