Invoicing as a Private Individual in Switzerland – The Complete 2026 Guide

Can I write an invoice as a private individual in Switzerland?

Yes, absolutely. In Switzerland, any private individual can issue an invoice – without a company, without trade register entry, and without complicated formalities.

Typical situations where you issue an invoice as a private individual:

• Selling used items – furniture, electronics, vehicles, clothing
• Occasional services – tutoring, babysitting, pet care, gardening
• Renting personal property – a room, equipment, tools
• One-time professional services – consulting, translation, graphic design, photography

Important: As soon as your activity becomes regular and you want to earn money with it, you could be considered self-employed. More on this below.

What must be included on a private invoice?

An invoice from a private individual doesn't need to be as formal as a business invoice. Nevertheless, it should contain all important information so that it's legally sound and you receive your payment.

Mandatory information on your private invoice

What you DON'T need as a private individual

• ❌ No VAT number (UID)
• ❌ No trade register number
• ❌ No company name
• ❌ No VAT statement (unless you're registered)

Create an invoice in 30 seconds

Don't want to waste time on formatting? With Magic Heidi, you can create a professional, Switzerland-compliant invoice in under a minute – with IBAN or QR invoice.

→ Create invoice for free now

Do I need to charge VAT as a private individual?

No – in most cases not.

VAT obligation only applies from an annual turnover of CHF 100,000. If you occasionally sell something or provide a service from time to time, you're far below this threshold.

This means:

• You do not show VAT on your invoice
• You don't need a VAT number (UID)
• The invoice amount is the final price

Tip: Write on the invoice: "Without VAT – not subject to VAT according to Art. 10 MWSTG". This clarifies everything for the recipient.

IBAN or QR invoice – which is better?

In Switzerland, there are two ways to get paid:

Option 1: Simple bank transfer (IBAN)

• Provide your name and IBAN on the invoice
• Works everywhere and is perfectly sufficient
• Ideal for a few invoices per year

Option 2: QR invoice (Swiss standard)

• The new standard in Switzerland since 2022
• Contains all payment info in a scannable code
• Fewer typing errors, faster payment
• Works with CHF and EUR

Our recommendation: For 1-2 invoices per year, IBAN is sufficient. As soon as you issue invoices more frequently, a QR invoice saves you time and hassle.

→ Create QR invoice for free

Template: How to write a private invoice

Here's a concrete example you can use directly:

Maria Müller
Bahnhofstrasse 10
8000 Zürich
maria.mueller@email.ch | +41 79 123 45 67

                                        Invoice No. 2026-001
                                        Date: 15.01.2026
                                        Service date: 12.01.2026

Invoice to:
Peter Meier
Hauptstrasse 5
3000 Bern

─────────────────────────────────────────────────────────────
Description                     Qty      Price       Total
─────────────────────────────────────────────────────────────
Mathematics tutoring            2 hrs    CHF 50.00   CHF 100.00
─────────────────────────────────────────────────────────────
                                         Total amount CHF 100.00

Payable within 14 days (by 29.01.2026)
IBAN: CH93 0076 2011 6238 5295 7

Thank you very much!

No VAT line needed – as a private individual without VAT registration, you don't show any tax.

The CHF 2,300 threshold: When am I self-employed?

This is one of the most frequently asked questions – and the answer is more complex than often claimed.

What's correct:

The CHF 2,300 is the threshold for part-time self-employment with AHV (social security):

• Under CHF 2,300/year: You can voluntarily pay AHV contributions (but don't have to)
• Over CHF 2,300/year: AHV contributions are usually due

What's NOT correct:

There is no automatic registration as self-employed at CHF 2,300. Recognition as self-employed is done by your cantonal compensation office, which examines various criteria:

• Do you work for multiple clients?
• Do you bear economic risk?
• Do you invest in equipment?
• Do you decide your own working hours and location?

When should you register?

You should consider the step to self-employment if:

• ✅ Your activities become regular
• ✅ You earn more than CHF 2,300 per year
• ✅ You actively seek customers or advertise
• ✅ You invest in equipment

Our tip: Contact your cantonal compensation office – they advise you for free.

Taxes: What do I need to consider?

Even as a private individual, you must pay taxes on income:

1. Occasional sales → Report in tax return under "Other income"
2. Regular income → May be considered earned income
3. No separate tax return → Everything goes through your private tax return

Keep all invoices and receipts – the tax office may inquire.

What payment term is common?

In Switzerland, the following terms are standard:

Tip: Less than 10 days seems unprofessional. For private sales, we recommend cash payment or advance payment.

In which language do I write the invoice?

Switzerland is quadrilingual – which language is correct?

• Main rule: Use the language you communicated with the customer in
• When in doubt: The language of your region (German, French, Italian)
• For important transactions: A bilingual invoice can make sense

Magic Heidi supports all four national languages plus English.

→ Create invoice in your language

Documentation and retention

Even as a private individual, you should keep your documents:

• 📁 Copies of all invoices
• 📁 Payment receipts
• 📁 Correspondence with customers
• 📁 Receipts for expenses

Retention period: At least until final tax assessment (recommended: 10 years)

With a simple tool like Magic Heidi, you have all invoices automatically saved and organized.

Frequently Asked Questions (FAQ)

Do I need a company to write an invoice?

No. Any private individual in Switzerland can issue invoices for occasional sales or services – without trade register entry or company.

Do I need to show VAT on my invoice?

No, if you're not VAT-liable. The obligation only starts from CHF 100,000 annual turnover. Your invoice amount is the final price.

Is a QR invoice mandatory?

No. Providing your IBAN is perfectly sufficient. QR invoices are more practical, but not required.

How much can I earn as a private individual?

There is no upper limit for private sales. With regular income over CHF 2,300/year, you should check if you're considered self-employed.

Do I need to pay taxes on my income?

Yes. All income – including from private sales – must be reported in your tax return.

Which payment method is safest?

Bank transfer is standard in Switzerland and safest. For private sales, we recommend cash payment on delivery or advance payment.

Ready for your first invoice?

You now know everything you need. With Magic Heidi, you create professional Swiss invoices in under a minute – free and without registration.

✅ Switzerland-compliant invoices (IBAN & QR invoice) ✅ All languages: DE, FR, IT, EN ✅ Automatic numbering ✅ Saves your data for next time ✅ Completely free for private individuals

→ Create invoice for free now

Next steps: From private sale to self-employment

If you notice that you're regularly writing invoices and earning money with them, the step to self-employment could make sense.

Advantages of self-employment:

• Legal clarity about your status
• Ability to deduct business expenses
• More professional appearance
• Foundation for a growing business

→ Our complete freelancer guide for Switzerland

Whether you're selling an old bike or taking the first step towards freelancing – with the right invoice, you'll reach your goal professionally and safely. Questions? Contact us – we're happy to help!