How to invoice your Swiss clients?

Invoicing a Swiss client for an export of goods: DAP or DDP?

The choice of Incoterms DDP DAP directly determines which party acts as the importer and who is responsible for collecting VAT in Switzerland.

How do you invoice a Swiss client under DAP (Delivered At Place)?

Under a DAP shipment, the Swiss buyer handles the customs formalities and pays the import VAT. You issue a VAT-exclusive invoice. The transaction qualifies as a VAT-exempt export. To invoice a Swiss client from France without VAT, you simply need to make sure your client holds a company identification number (UID) for customs clearance. Swiss customs (EU export) will process the flow directly with your end client.

How do you invoice a Swiss client under DDP (Delivered Duty Paid)?

Under DDP, you take on all tax liabilities up to physical delivery at the client's premises, which forces you to register. You act legally as the importer. To import into Switzerland under this Incoterm, you must obtain a local VAT number, pay the import tax at customs, recover it through your return, then issue an invoice including Swiss VAT for an EU exporting company (at the rate of 8.1% or the reduced rate of 2.6%).

A fiscal representative in Switzerland is required to handle VAT registration and returns for most foreign sellers opting for DDP.

How do you invoice an e-commerce sale to a Swiss client?

Swiss distance-selling rules specifically target low-value consignments (those whose calculated import VAT is below CHF 5). If your entity generates more than CHF 100,000 in worldwide turnover and ships these small parcels, registration in the Swiss VAT register is immediate and mandatory. You are no longer treated as carrying out a standard export, but a domestic sale. You must invoice e-commerce sales to Switzerland from abroad with local VAT from the very first cent, and report these amounts periodically. For higher-value parcels, the standard import rule applies.

Are there differences between invoicing products and services in Switzerland?

For intangible services, the substance of the transaction and the place of consumption dictate the taxation rule. For standard B2B supplies of services (consulting, IT, marketing), the general rule places the point of taxation at the customer's place of business. This is a VAT-free international invoicing to Switzerland. In B2C (to a private individual), specific rules apply depending on the nature of the service (notably for electronic services, which require registration).

However, a service physically located in Switzerland (such as construction work, catering or an event on Swiss soil) departs from this rule. The tax is due where the activity physically takes place.

Local sales in Switzerland and foreign obligations: buy and resell

Carrying out a buy-and-resell operation on Swiss soil, without the goods crossing the border, requires tax registration if your worldwide income exceeds CHF 100,000. Non-registered foreign companies cannot use the reverse-charge mechanism for the local sale of goods. You must obtain a Swiss VAT number, source your goods VAT-inclusive, recover the input tax, and re-invoice your end client at the applicable rate. The invoicing obligations for local sales in Switzerland are strictly identical to those of a company established in Geneva or Zurich.

What are the mandatory details on a Swiss invoice?

The LFV (Federal Act on invoicing) demands surgical formalities to guarantee that your client can deduct the tax and to validate your export flows.

Here is the Swiss export invoice template and mandatory details to follow for full compliance, compared with local invoicing:

An LFV-compliant Swiss invoice is your first line of defence in the event of an audit by the FTA.

FTA export proof: which supporting documents must you keep?

Without formal proof that the goods left European territory or entered Swiss territory, your home tax authority or the FTA will reclassify the transaction and demand payment of the tax. To secure your accounting and justify how to invoice without Swiss VAT, you must collect the electronic export customs declaration (SAD/e-dec) endorsed by the customs office of exit. Simple delivery notes or carrier invoices are not enough. The Swiss VAT guide and commercial law require these supporting documents for the Swiss export administration to be archived for 10 years. See how importing goods in Switzerland works. See also our guide on the VAT return in Switzerland.