Swiss invoices and QR-bills: the complete checklist

Current status, reviewed 20 July 2026: Newly generated Swiss QR-bills use SIX Implementation Guideline 2.3. Structured addresses have been mandatory since November 2025. Version 2.4 becomes valid on 14 November 2026. It makes no technical change for CHF; EUR will then allow only a normal IBAN with an SCOR reference or a normal IBAN with an unstructured message. SIX will continue to support version 2.3 until November 2027.

A good Swiss invoice has two layers. The invoice records the supply and, where relevant, satisfies VAT requirements. The optional QR payment part makes payment and reconciliation easier. A correct Swiss QR Code cannot repair an incomplete invoice—and a complete invoice does not automatically need a QR payment part.

Check the invoice in two minutes

VAT baseline

Article 26 of the Swiss VAT Act generally requires:

• the supplier's name and location as used in business;
• a statement that the supplier is VAT-registered and its VAT number, when registered;
• the recipient's name and location;
• the date or period of the supply when different from the invoice date;
• the nature, subject and extent of the supply;
• the consideration charged;
• the applicable VAT rate and VAT amount. If VAT is included in the price, stating the rate is sufficient.

The primary source is Article 26 of the VAT Act. The federal SME Portal invoicing guide presents the same points in operational language.

Also useful for a clear, collectible invoice

These are strong commercial controls, although not every one appears in Article 26's list:

• an unambiguous invoice label;
• a unique invoice number;
• the invoice issue date;
• a due date or explicit payment term;
• a customer, purchase-order or project reference;
• clear line items, discounts, subtotals and total;
• currency, payment instructions and contact details.

That distinction matters: “recommended” is not the same as “universally required by law.”

VAT number and current rates

The official Swiss VAT number is the UID with a language suffix, for example CHE-123.456.789 MWST. MWST, TVA and IVA are permitted; VAT is not an official Swiss suffix. The Federal Tax Administration explains the UID format.

Someone who is not VAT-registered must not show VAT on an invoice. A person who shows VAT without authorization, or shows too much, may owe the amount shown; see Article 27 of the VAT Act.

On the review date, the headline rates are 8.1% standard, 2.6% reduced and 3.8% for qualifying accommodation services. Which rate or exception applies is a separate tax question. Always consult the FTA's current rate page instead of copying a rate from an old template.

Do I need a QR-bill?

No—not merely because you issue an invoice in Switzerland. The QR payment part is a Swiss payment standard. It does not replace the invoice text or the assessment of VAT treatment. A normal bank transfer or eBill may also suit the transaction.

A QR-bill comprises a payment part and receipt. Payment details appear both in the Swiss QR Code and as readable text, so the payer can check a scan or enter the payment manually. The maintained technical starting point is the SIX QR-bill page.

Choose the correct account and reference pairing

The currently effective version 2.3 supports three combinations:

Account	Reference	Use
QR-IBAN	QRR / QR reference	Swiss reconciliation using exactly 27 digits including the check digit
Normal IBAN	SCOR	International creditor reference beginning with RF and check digits
Normal IBAN	NON	No structured reference; an unstructured message may identify the purpose

The pairings are binding. A QR reference belongs with a QR-IBAN. SCOR or no structured reference belongs with a normal IBAN. Your bank issues or confirms the QR-IBAN and the way incoming payments are reported.

EUR change from 14 November 2026

Version 2.4 limits QR-IBAN plus QR reference to CHF. A EUR QR-bill will then use a normal IBAN with either SCOR or an unstructured message. SIX says CHF invoicing needs no technical adaptation. Version 2.3 does not vanish on the effective date: SIX has announced transition support until November 2027. New EUR payment parts should nevertheless comply with 2.4 once it takes effect. See Implementation Guideline 2.4.

Structured addresses are already mandatory

Since 22 November 2025, newly generated Swiss QR Codes may use only structured addresses. Store these separately:

• name or company;
• street or P.O. box;
• building number;
• postal code;
• town;
• two-letter ISO country code.

For the creditor, name, postal code, town and country must be present, and the name must match the account holder. The payable-by party is technically optional in the QR data. If included, its address must also be structured. That does not remove the VAT-law need to identify the invoice recipient. Technical data rules and tax requirements remain distinct.

PDF, paper and online presentation

PDF for digital payment

A PDF QR-bill is suitable directly for mobile and e-banking. When printed for a post-office counter or paper payment order, it also has to meet the physical requirements. The PDF must show separation lines and a scissors symbol or the instruction “Separate before paying in.”

Paper for every channel

The complete payment/receipt unit measures 210 × 105 mm: the 62 × 105 mm receipt on the left and the A6-landscape 148 × 105 mm payment part on the right. It sits at the bottom of the invoice or is enclosed as a separate unit. For paper processing, SIX also specifies white, uncoated, non-reflective 80–100 g/m² paper and perforation at the separation points. The reverse remains blank. The SIX Style Guide is the concise visual reference.

Online-only display

An online channel may omit the receipt if it displays at least the payment part. The customer must still have a way to obtain the complete QR-bill with receipt for paper use.

Technical quality control

A Swiss QR Code is not a generic QR code containing an IBAN. Requirements include error-correction level M, a fixed printed size of 46 × 46 mm, a protected quiet zone and the official Swiss-cross mark. Before production delivery, verify that:

• the account/reference pairing is valid;
• readable payment text matches the QR data;
• creditor and, where present, debtor addresses are structured;
• the currency variant is allowed on the delivery date;
• the code remains readable at 100% print size;
• representative banking apps scan it correctly;
• a sample passes the validation portal linked by SIX.

Visual inspection alone does not prove that all data and check digits are correct.

Cross-check with the SIX validation portal

The free Swiss QR Code validation portal linked by SIX is a self-check for software providers and invoice issuers. After registering, you can validate either the QR data structure as a text file or the generated Swiss QR Code as a jpg, png or img image against the Implementation Guidelines.

You cannot upload a complete PDF invoice; crop the QR Code into a separate image first. According to the SIX guide, a green “Validation completed” result means the file was checked and no errors were found by the portal. A red completed result reports detected errors. “Validation failed” means no check or validation report could be produced.

Use only fictional, anonymized or synthetic test data in the portal. Its terms of use prohibit real and historical bank-customer data. The result checks the QR payload or image, not the invoice layout or VAT content, and does not guarantee processing by every bank. SIX also notes that different scanners, software and hardware can produce different results. Inspect the visible payment part, test the PDF and print at actual size, and scan samples with the banking apps your customers use.

Retention and electronic invoices

An electronic signature is not categorically required. Authenticity and integrity must be demonstrable; purchase orders, delivery records, accounting entries, payment records and a reliable internal control system can contribute to that audit trail. The federal invoicing guide explains Switzerland's freedom-of-evidence approach.

Accounting books and vouchers normally have to be retained for ten years, starting at the end of the relevant financial year. Paper and electronic retention are possible when the transaction link and readability are preserved and changes to modifiable storage remain traceable. See Article 958f of the Code of Obligations and the federal electronic-bookkeeping guide.

Complete delivery checklist

• Supplier and business address are correctly identified
• Official VAT number appears only when registered
• Invoice recipient is identifiable by name and location
• Supply date or period is recorded
• Nature, subject and extent of the supply are clear
• Consideration, applicable VAT rate and VAT amount are correct
• Invoice number, issue date, total, currency and payment term are added
• QR-IBAN/IBAN and reference type are correctly paired
• Swiss QR Code addresses are structured
• CHF or EUR variant matches the guideline effective on delivery
• Human-readable payment details match the QR data
• PDF and paper layout have been tested at actual size
• Swiss QR Code has been validated in the SIX portal and test-scanned with a banking app
• Invoice and audit trail are correctly retained

Limits of this checklist

This is general information, not legal or tax advice. Cross-border supplies, exempt or opted supplies, credit notes, multiple rates and VAT-registration questions may trigger additional rules. Consult FTA guidance or a qualified fiduciary/tax adviser for uncertain cases, and confirm QR-IBAN and payment reporting with your bank.

Change log and primary sources

• 20 July 2026: First publication based on IG 2.3; added the published EUR change in IG 2.4 and the SIX validation workflow.

The central sources are SIX QR-bill, SIX validation portals and tools, IG QR-bill 2.3, IG QR-bill 2.4, VAT Act Articles 26–27 and the FTA's current VAT rates.