Requirements for Invoices and Billing for Taxable Recipients and Foreign Customers

• The provider of services must issue an invoice upon request that clearly identifies the provider, recipient, and nature of the service.
• Invoices for taxable recipients or recipients outside the country should include certain information.
• This information includes the names and locations of the provider and recipient, the type and scope of the service, the provider’s tax number, the date or period of service, the fee for the service, and the applicable tax rate.
• Paper, electronic, and digital invoices are considered equal for VAT purposes.
• An example invoice is provided with a single tax rate and the VAT amount shown separately.

Source: gate.estv.admin.ch

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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