E-invoicing in Switzerland looks different from the rest of Europe. While neighbouring countries are rolling out sweeping business-to-business (B2B) mandates, Switzerland isn’t bound by the European Union’s VAT in the Digital Age (ViDA) framework and has announced no timeline for a domestic B2B mandate.
Business-to-government (B2G) e-invoicing, however, has been mandatory since 2016 for suppliers with federal government contracts exceeding CHF 5,000, and voluntary B2B adoption through the Peppol network is growing.
Here’s Switzerland’s current B2G infrastructure, Swiss value-added tax (VAT) record-keeping requirements and how EU mandates in neighbouring countries affect Swiss businesses invoicing across borders.
Key highlights
- Switzerland doesn’t mandate B2B e-invoicing as of 2026, and the Swiss Federal Council hasn’t announced a timeline for changing this.
- Neighbouring EU mandates in Germany, France, Italy and Poland increasingly affect Swiss businesses invoicing into the EU.
- B2G e-invoicing has been mandatory since January 1, 2016 for suppliers billing the federal administration on contracts exceeding CHF 5,000. Invoices are submitted through certified intermediaries, not directly to the government.
- Swiss VAT law (Art. 26 MWSTG) and the Swiss Code of Obligations (Art. 958f CO) requires 10-year invoice retention with guaranteed integrity and authenticity.
Does Switzerland require e-invoicing in 2026?
Switzerland doesn’t mandate B2B or B2C e-invoicing in 2026. Instead, it’s entirely voluntary. But Switzerland does require B2G e-invoicing for federal administration contract values greater than CHF 5,000.
Despite its voluntary status, more than 90% of the roughly 750,000 invoices the federal administration receives each year are submitted electronically, as of 2025.
What are Switzerland’s B2G e-invoicing systems?
Unlike several EU countries, Switzerland doesn’t have a national e-invoicing system. Instead, electronic invoicing runs through a mix of government requirements, banking infrastructure and international network connectivity.
Federal B2G e-billing in Switzerland
The Swiss Federal Finance Administration (EFV) requires suppliers to submit invoices electronically through certified service providers for applicable contracts. But suppliers typically don’t submit invoices directly to the government, though a manual upload portal exists for low-volume or occasional suppliers.
For high-volume suppliers, invoices pass through a certified provider, PostFinance and its yellowbill format being the primary one. This provider validates and routes invoices to the relevant federal department. Invoices are submitted as structured data through certified service providers.
eBill in Switzerland
eBill is Switzerland’s national digital billing infrastructure, developed and operated by SIX Group on behalf of the Swiss banking industry. Invoices are delivered directly into recipients’ online banking portals, where they can be reviewed and paid in a few clicks. With about 3.8 million registered users, eBill is widely adopted.
Peppol network in Switzerland
Swiss businesses can also connect to the Peppol network through OpenPeppol-certified Access Points based in Switzerland, making Peppol BIS is among the formats accepted for federal e-billing.
While Switzerland doesn’t require B2B e-invoicing, nearby countries like Germany, Italy and France have active or incoming B2B e-invoicing mandates. With a single Peppol connection through a Swiss-based Access Point, one company can exchange structured invoices with trading partners on one network.
How does Swiss VAT law affect e-invoice records?
Swiss VAT law doesn’t require businesses to use a specific invoice format when e-invoicing, but the rules on how long you keep records and how you protect their integrity are strict. Here’s what finance teams need to know.
10-year retention
All invoices – issued and received – are retained for 10 years under Art. 958f of the Swiss Code of Obligations. Records can be stored in paper, electronic or any other format that ensures reliable access and readability.
Integrity and authenticity
Invoice records need to preserve the integrity and authenticity of the original document throughout the retention period. Digital signatures aren't mandatory, but the Federal Tax Administration (ESTV) expects businesses to demonstrate that records haven’t been altered.
The GeBüV (Geschäftsbücherverordnung) defines specific requirements for digital storage media, integrity safeguards and audit-proof archiving.
VAT number format
Under Art. 26 MWSTG, Swiss VAT invoices must carry the business identification number UID (Unternehmens-Identifikationsnummer) with the appropriate language suffix:
- CHE-123.456.789 MWST (German)
- TVA (French)
- IVA (Italian)
Mandatory invoice fields
Art. 26 MWSTG specifies that every VAT invoice includes:
- The supplier’s name
- Address and UID
- The customer's identification
- Invoice date
- Unique number
- Service description
- Net amount
- Applicable MWST rate
- Amount per rate
- Total including tax
Data protection
The revised Federal Act on Data Protection (FADP), which took effect August 31, 2023, applies to how personal data within invoices is stored, processed and transferred.
Finance teams handling invoices that contain personal data need to ensure their archiving and processing arrangements comply with FADP requirements, alongside the VAT record-keeping obligations we discussed above.
How do EU e-invoicing mandates affect Swiss businesses?
Switzerland doesn’t follow EU directives, but Swiss companies invoicing into EU countries get pulled into their trading partners’ mandates whether they like it or not. The practical impact is growing as more EU countries go live with B2B requirements, which include:
- Germany: All businesses have been required to accept structured e-invoices (EN 16931 format) since January 1, 2025. Sending obligations are being phased in from 2027, with all businesses covered by 2028.
- France: Mandatory B2B e-invoicing is rolling out from September 2026, with all businesses required to receive and larger businesses required to send first.
- Italy: The Sistema di Interscambio (SDI) clearance system has processed all domestic B2B invoices since 2019. Swiss businesses invoicing Italian counterparts aren’t subject to SDI directly, but their Italian customers have cross-border reporting obligations.
- Poland: KSeF (Krajowy System e-Faktur) is being phased in from 2026 for larger businesses.
Even without a domestic Swiss mandate, finance teams at Swiss companies with EU trading partners need their enterprise resource planning (ERP) system to generate structured e-invoices in EN 16931-compliant formats. Peppol BIS, UBL and CII are the formats that travel across borders, so getting this capability in place now means you’re not scrambling every time another trading partner country’s mandate goes live.
