In short
- VAT Act art. 26 sets six elements: the supplier with its VAT number, the recipient, the date of the supply, its description, the amount, and the VAT rate and amount.
- The rates since 1 January 2024: 8.1% (standard), 2.6% (reduced), 3.8% (accommodation). The date of the supply decides the rate (VAT Act art. 25).
- The VAT number is the UID (CHE and nine digits) followed by MWST, TVA or IVA (UID Ordinance art. 5, UID Ordinance art. 8).
- A till receipt of CHF 400 or less need not name the recipient (VAT Ordinance art. 57).
- Only a business entered in the VAT register may show VAT; one that does so without the right owes the tax shown (VAT Act art. 27).
Not legal advice. This guide summarises federal law on the date shown. It does not replace your fiduciary’s advice or the practice published by the Federal Tax Administration.
On this page
The six required elements
VAT Act art. 26 requires the invoice to identify clearly the supplier, the recipient and the nature of the supply. It lists what it must contain “as a rule”:
- What the invoice must show
- The supplier’s name and location as used in business, a note that it is entered in the register of taxable persons, and its number
- In practice
- “Exemple Sàrl, Geneva, CHE-123.456.789 MWST”
- What the invoice must show
- The recipient’s name and location as used in business
- In practice
- Your company name and location
- What the invoice must show
- The date or period of the supply, if it differs from the invoice date
- In practice
- “Services from 1 to 30 September 2026”
- What the invoice must show
- The nature, object and extent of the supply
- In practice
- “Tax advice, 4 hours”, “12 ink cartridges”
- What the invoice must show
- The consideration
- In practice
- The total payable
- What the invoice must show
- The applicable rate and the tax amount; the rate alone if the consideration includes the tax
- In practice
- “VAT 8.1% on 800.00: 64.80”
| Letter | What the invoice must show | In practice |
|---|---|---|
| a | The supplier’s name and location as used in business, a note that it is entered in the register of taxable persons, and its number | “Exemple Sàrl, Geneva, CHE-123.456.789 MWST” |
| b | The recipient’s name and location as used in business | Your company name and location |
| c | The date or period of the supply, if it differs from the invoice date | “Services from 1 to 30 September 2026” |
| d | The nature, object and extent of the supply | “Tax advice, 4 hours”, “12 ink cartridges” |
| e | The consideration | The total payable |
| f | The applicable rate and the tax amount; the rate alone if the consideration includes the tax | “VAT 8.1% on 800.00: 64.80” |
The VAT number
A business’s VAT number is its business identification number (UID): the prefix CHE, eight digits and a check digit (UID Ordinance art. 5). When it stands for an entry in the VAT register, it is followed by the suffix MWST, TVA or IVA, depending on the language (UID Ordinance art. 8). The suffix, or an equivalent note, is what says the supplier is registered, as letter a requires.
CHE-123.456.789 MWST│ └─┬───────┘ ││ │ └ UID suffix: MWST (German), TVA (French), IVA (Italian)│ └ eight digits and a check digit└ prefixThe check digit catches a typing error: a number whose last digit does not match the other eight does not exist. The VAT invoice checker verifies it, with or without an invoice. Whether a business is registered today is answered by the federal UID register (uid.admin.ch).
The VAT rates
- Since 1 January 2024
- 8.1%
- Until 31 December 2023
- 7.7%
- Applies to, among others
- Most goods and services, restaurant supplies
- Since 1 January 2024
- 2.6%
- Until 31 December 2023
- 2.5%
- Applies to, among others
- Foodstuffs (except alcoholic beverages), tap water, medication, books and newspapers, menstrual hygiene products
- Since 1 January 2024
- 3.8%
- Until 31 December 2023
- 3.7%
- Applies to, among others
- Accommodation with breakfast, until 31 December 2027 at the latest
| Rate | Since 1 January 2024 | Until 31 December 2023 | Applies to, among others |
|---|---|---|---|
| Standard | 8.1% | 7.7% | Most goods and services, restaurant supplies |
| Reduced | 2.6% | 2.5% | Foodstuffs (except alcoholic beverages), tap water, medication, books and newspapers, menstrual hygiene products |
| Accommodation | 3.8% | 3.7% | Accommodation with breakfast, until 31 December 2027 at the latest |
Food served as a restaurant supply is at the standard rate; sold to take away, it stays at the reduced rate if the seller keeps the two apart. An invoice that mixes several rates must let each tax amount be tied to its rate.
The special cases
- Till receipt up to CHF 400: the recipient need not appear (VAT Ordinance art. 57). Such a receipt does not, however, entitle to a refund in the tax refund procedure.
- VAT included in the price: the rate suffices; the tax amount is not required (letter f).
- Supply and invoice on different days: the date or period of the supply must appear besides the invoice date (letter c).
- Supplier not registered for VAT: its invoice shows neither a VAT number nor VAT, and that is correct. It simply gives no right to deduct input tax.
A mistake on the invoice
A business not entered in the register may not show VAT on its invoices. One that shows the tax without the right to, or too high a rate or amount, owes the tax shown, unless it corrects the invoice or shows probable cause that the Confederation suffered no loss (VAT Act art. 27).
The correction is a document that refers to the original invoice, revokes it, and whose receipt the recipient acknowledges. An invoice missing an element is settled the same way: ask the supplier for a corrected document.
Check an invoice in a few seconds
The VAT invoice checker reads a PDF invoice with AI, then checks each of the six elements by rules written from these articles: the number’s check digit, the rate on the supply’s date, the tax against its base. Each verdict links to its article. The VAT number alone is checked without AI, in the browser.
In Filetable
In Filetable, every invoice that arrives is read: its supplier, date, amounts and VAT land in a table, each value linked to the place on the page it was read from. Data quality rules then flag a value that does not have the expected form.
Frequently asked questions
Is an invoice without a VAT number valid?
Yes, if the supplier is not entered in the VAT register: it may then not show VAT, and its invoice gives no right to deduct input tax. An invoice that shows VAT without a number, on the other hand, is a problem.
Which VAT rates apply in 2026?
8.1% standard, 2.6% reduced and 3.8% for accommodation, in force since 1 January 2024. A supply made in 2023 keeps the old rates (7.7%, 2.5%, 3.7%), even when invoiced later.
Is a till receipt enough?
Up to CHF 400, a till receipt may leave out the recipient (VAT Ordinance art. 57). The other elements are still needed, the merchant’s VAT number and the rate in particular.
What if the invoice contains a mistake?
Ask the supplier for a document that refers to the original invoice and revokes it, whose receipt you acknowledge. That is the correction VAT Act art. 27 para. 4 provides for.
How do I check a VAT number?
Its form and check digit are checked in the VAT invoice checker, without AI. Its current registration is checked in the federal UID register, at uid.admin.ch.
Official sources
Every rule in this guide is read from these texts, as published on Fedlex, the Confederation's official collection of laws. .
