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Switzerland

Switzerland participates in the Peppol network while maintaining its own unique requirements. As a non-EU country, Switzerland has specific considerations for cross-border invoicing.

Overview​

AspectDetails
NetworkPeppol
Mandate StatusVoluntary (encouraged for B2G)
FormatPeppol BIS Billing 3.0
CurrencyCHF (Swiss Franc), EUR accepted
Tax SystemMWST/TVA/IVA (Multi-rate)

Identifier Schemes​

UID (Unternehmens-Identifikationsnummer)​

The Swiss business identification number:

Scheme IDScheme NameFormat
0183Swiss UIDCHE-XXX.XXX.XXX
<cbc:EndpointID schemeID="0183">CHE123456789</cbc:EndpointID>

GLN​

Also commonly used:

<cbc:EndpointID schemeID="0088">7611234567890</cbc:EndpointID>

VAT Requirements​

Swiss VAT Rates​

CodeDescriptionRate
SStandard rate8.1%
AAReduced rate (accommodation)3.8%
HReduced rate (food, medicine)2.6%
ZZero-rated (exports)0%
EExempt0%

Standard Rate Example​

<cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>8.10</cbc:Percent>
    <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
    </cac:TaxScheme>
</cac:TaxCategory>

Reduced Rate (Accommodation)​

<cac:TaxCategory>
    <cbc:ID>AA</cbc:ID>
    <cbc:Percent>3.80</cbc:Percent>
    <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
    </cac:TaxScheme>
</cac:TaxCategory>

Multi-Language Support​

Switzerland has four official languages. Include appropriate language codes:

<cbc:Note languageID="de">Zahlung innerhalb von 30 Tagen</cbc:Note>
<cbc:Note languageID="fr">Paiement dans les 30 jours</cbc:Note>
<cbc:Note languageID="it">Pagamento entro 30 giorni</cbc:Note>

QR-Bill Integration​

Swiss invoices often include the Swiss QR-bill for payment. Include payment reference:

<cac:PaymentMeans>
    <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
    <cbc:PaymentID>RF18539007547034</cbc:PaymentID>
    <cac:PayeeFinancialAccount>
        <cbc:ID>CH9300762011623852957</cbc:ID>
        <cbc:Name>Acme AG</cbc:Name>
    </cac:PayeeFinancialAccount>
</cac:PaymentMeans>

QR-IBAN​

For QR-bills, use the QR-IBAN format:

<cac:PayeeFinancialAccount>
    <cbc:ID>CH4431999123000889012</cbc:ID>
    <!-- QR-IBAN starts with specific bank clearing numbers -->
</cac:PayeeFinancialAccount>

Example Invoice​

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2">
    <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
    <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
    <cbc:ID>INV-CH-2026-001</cbc:ID>
    <cbc:IssueDate>2026-01-26</cbc:IssueDate>
    <cbc:DueDate>2026-02-26</cbc:DueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:DocumentCurrencyCode>CHF</cbc:DocumentCurrencyCode>
    
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0183">CHE123456789</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Swiss Solutions AG</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>Bahnhofstrasse 42</cbc:StreetName>
                <cbc:CityName>Zürich</cbc:CityName>
                <cbc:PostalZone>8001</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>CH</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>CHE-123.456.789 MWST</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <!-- ... rest of invoice -->
</Invoice>

Cross-Border Considerations​

EU ↔ Switzerland​

For invoices between EU and Switzerland:

  1. Reverse Charge: B2B services may require reverse charge
  2. Customs: Physical goods require customs documentation
  3. Currency: Both CHF and EUR are commonly accepted
<!-- Reverse charge indicator -->
<cac:TaxCategory>
    <cbc:ID>AE</cbc:ID>
    <cbc:Percent>0.00</cbc:Percent>
    <cbc:TaxExemptionReasonCode>vatex-eu-ae</cbc:TaxExemptionReasonCode>
    <cbc:TaxExemptionReason>Reverse charge</cbc:TaxExemptionReason>
</cac:TaxCategory>

Resources​