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Freelancing basics: invoices, VAT, bookkeeping.

Six lines make an invoice, a four-column list is legal bookkeeping under CHF 500 000, and VAT starts only at CHF 100 000. What to write, what to keep, what to deduct, when to remind — with an invoice builder.

Published Last updated 6 min read
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Before we start · In plain words

An invoice is a sheet of paper with six things on it. Bookkeeping is a list. VAT is somebody else’s problem until CHF 100 000.

Freelancing paperwork in Switzerland frightens people more than it should. Under CHF 100 000 of turnover there is no VAT; under CHF 500 000 the law asks only for a list of what came in and what went out; and the invoice itself needs six lines. Here they are, with an invoice builder and the rules for deductions, reminders and the tax return.

  1. Open a separate account.Free, and it turns the bank statement into your bookkeeping.
  2. Write invoices with six lines.Who, whom, when, what, how much, how to pay — plus one sentence on VAT.
  3. Keep the list and the receipts.Date, what, in, out. Ten years in a folder.
  4. Put a third aside.AHV and tax arrive a year later. The savings account pays them.
01 · Three numbers

100 000, 500 000, ten years.

CHF 100 000
turnover a year before you must charge VAT. Below it your invoices say “not subject to VAT” — and most side businesses stay there
ESTV [1]
CHF 500 000
turnover before full double-entry bookkeeping is required. Under it, a list of income, expenses and what you own is enough
OR Art. 957 [4]
10 years
is how long you keep every invoice and receipt — in a folder or a cloud, as long as you can find it
OR Art. 958f [4]
02 · The invoice

Six things, in this order.

Invoice · No. 2026-014
  • Who sends it. Your name as a sole proprietor, address, email, phone. Your AHV number is not needed; a UID (CHE-…) only once you are in the commercial register.
  • Who pays. The client’s name and address.
  • Date and number. Invoice date, a running number (2026-001, 2026-002 …), and the date or period of the work.
  • What you did. One line per job: “Assembly of wardrobe, 4 h, CHF 35/h” or a fixed price. Materials on separate lines.
  • The total, and the VAT line. “Total CHF 340. Not subject to VAT (turnover below CHF 100 000).” Never show VAT you are not registered for.
  • How to pay. “Payable within 30 days” and a QR-bill, or at least your IBAN. TWINT for small private jobs is fine — the invoice still exists.
Keep a copy — ten years.
MWSTG Art. 26 · OR Art. 957
03 · Build an invoice

Hours, rate, materials — and whether VAT applies.

04 · VAT

Three situations.

Under CHF 100 000: no VATYou write invoices without VAT and add one sentence saying so. You cannot reclaim VAT on your tools either — accept it, the paperwork you save is worth more. [1]
Above: 8.1 % on topStandard rate 8.1 % (2.6 % on food and books, 3.8 % on accommodation). You register with the ESTV, add VAT to invoices and settle quarterly or, with the flat-rate method (Saldosteuersatz), twice a year with a fixed percentage of turnover. [2]
Voluntary registrationPossible below the limit — useful only if your clients are companies that reclaim VAT and you buy a lot of equipment. For household clients it just makes you 8.1 % more expensive. [1]
05 · Bookkeeping, deductions, tax return

Six habits that make spring painless.

  • One account for the businessA separate (free) account for everything in and out. At the end of the year the statement is your bookkeeping — you only have to label the lines. [7]
  • The list: date, what, in, outA spreadsheet with four columns is legal bookkeeping under CHF 500 000: every invoice paid, every expense with its receipt number. Add what you own for the business (tools, van) on a second sheet. Software costs CHF 0–40 a month if you prefer. [4]
  • What you may deductTools and equipment, work clothes, materials, the business share of phone and internet, travel to clients, insurance, the AHV you paid, pillar 3a, software, a share of the home workspace if you have one. Only with receipts. [8] [6]
  • Thirty days, then a reminderPayment is due when the client receives the invoice unless you write a term; 30 days is the convention. One friendly reminder after 35 days, a second with a deadline, then the debt-collection office — rarely needed with households.
  • Spring: the self-employment sheetYour tax return gets one extra sheet: income minus expenses from your list. The result is taxed with your other income; the AHV you paid comes off first. No accountant needed under CHF 100 000. [8]
  • Put a third asideAHV (about 10 %) and tax (20–30 % of profit) arrive a year later, together. Move a third of every payment to a savings account the day it arrives, and the bills never hurt.

Registering with the Ausgleichskasse: Registering with the Ausgleichskasse. The seven steps: Becoming self-employed in 7 steps. Taxes on side income: Side income and taxes.

06 · Questions people ask

Short answers.

What must an invoice contain in Switzerland?

Your name and address, the client’s, the date and a running number, the date or period of the work, a description with quantity and price, the total, a sentence on VAT (“not subject to VAT” below CHF 100 000, or the VAT amount and your VAT number above it), and payment terms with a QR-bill or IBAN.

When do I have to charge VAT?

From CHF 100 000 turnover a year. Below that you invoice without VAT and state it. Rates 2026: 8.1 % standard, 2.6 % reduced, 3.8 % accommodation.

Do I need a bookkeeper?

Not under CHF 100 000. The law requires only a list of income, expenses and assets up to CHF 500 000 turnover (OR Art. 957). A separate account and a spreadsheet are enough; keep receipts for ten years.

What can I deduct as a self-employed person?

All real business costs: tools, materials, work clothes, the business share of phone, internet and car, travel to clients, insurance, software, your AHV contributions and pillar 3a — with receipts.

How do I declare self-employed income?

With the self-employment sheet of your tax return: income minus expenses from your list. It is taxed together with your other income, after deducting the AHV you paid.

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References

Where the rules come from.

  1. [1]
    Federal Tax Administration (ESTV) — MWST-Steuerpflicht — VAT registration compulsory from CHF 100 000 turnover a year; voluntary below. www.estv.admin.ch
  2. [2]
    Swissrechner — MWST Schweiz 2026 — rates 8.1 % standard, 2.6 % reduced, 3.8 % accommodation; Saldosteuersatz method. www.swissrechner.ch
  3. [3]
    Swiss Confederation — VAT Act (MWSTG), Art. 26 — what an invoice must contain for VAT purposes. www.fedlex.admin.ch
  4. [4]
    Swiss Confederation — Code of Obligations (OR), Art. 957 — simplified bookkeeping (income, expenses, assets) under CHF 500 000 turnover; Art. 958f — keep records ten years. www.fedlex.admin.ch
  5. [5]
    SIX — QR-bill — the Swiss standard payment slip since 2022. www.six-group.com
  6. [6]
    AHV/IV information centre — Merkblatt 2.02 — self-employed contributions are deductible; CHF 2 500 side-income line (2026). www.ahv-iv.ch
  7. [7]
    Gründer Schweiz — Einzelfirma gründen — typical running costs: account CHF 0–30, software CHF 0–40 a month. www.xn--grnder-schweiz-hsb.ch
  8. [8]
    Swiss Confederation — Federal Direct Tax Act (DBG), Art. 18 and 27 — self-employed income and deductible business expenses. www.fedlex.admin.ch

Checked against the sources above on 5 October 2026; figures are for 2026 and change each January. The “last updated” date at the top changes whenever a figure is refreshed. VAT rates are the 2026 figures; invoice requirements follow MWSTG Art. 26. This page is general information, not tax advice.