Resources
E-Invoicing In Switzerland
Tax Authority
Swiss Federal Tax Administration (“SFTA”)
Mandatory Status
- e-Invoice
- B2G Transaction
Mandatory - B2B Transaction
Voluntary - B2C Transaction
Voluntary - e-Filing
Mandatory
Format
XML or PDF
e-Signature
Mandatory
Archiving
5 years
The Swiss government has started electronic invoicing implementation differently than other European countries by B2G transactions(businesses-to-customer) in 2016. B2B and B2C transactions are still voluntary. B2G transactions, e-Invoicing has been mandatory in 2016, suppliers which have more than CHF 5000 contract value must submit invoices to the tax authority electronically. Additionally, small companies can send their invoice in PDF format.
E-Filing of VAT returns is mandatory from 2020.The Swiss tax authority (ESTV) has an e-Filing platform called ESTV SuisseTax. This platform allows taxpayers to submit and track the VAT returns and also you can request deadline extensions.