VAT obligation: formal requirements for invoices and receipts
Invoices and receipts that meet legal requirements and formal criteria are necessary for proper VAT accounting.
An invoice that meets the formal requirements for invoicing (VAT) generally allows the input tax deduction.
The supporting documents (invoices/receipts) must contain the following information:
- name, address and VAT number of the service provider (supplier)
- name and business address of the recipient (for receipts of CHF 400.00 or more)
- date/period of the delivery or service provision
- exact description of the delivery or service
- price (consideration) of the delivery or service
- the VAT rate applied (e.g. 7.7%) and the specific VAT amount, if not included in the invoice amount
- signature
We therefore recommend that you always request a correct invoice from the service provider (supplier).
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