VAT-compliant receipts in Switzerland: what a receipt must show
A Swiss VAT receipt must show the supplier with VAT number, the goods or service, date, price, tax rate and tax amount. Up to CHF 400 the buyer's name may be missing.
In short: A Swiss VAT receipt must, under Art. 26 of the Swiss VAT Act (MWSTG), show the supplier with their VAT number, what was supplied, the date, the price, the tax rate and the tax amount. On till receipts up to CHF 400 the buyer's name may be left out. Only with these details can you reclaim input tax safely.
If your business is registered for Swiss VAT, you pay VAT on purchases and reclaim it as input tax (Vorsteuer). That only works when the receipt carries the right information. A till receipt without a VAT number or without the tax shown separately is a problem for your bookkeeping: you can still book the expense, but you cannot reliably deduct the input tax.
This article explains what a Swiss VAT receipt must contain, which simplification applies to small amounts and what to do when a receipt is incomplete.
What must a VAT-compliant receipt in Switzerland show?
Art. 26 para. 2 MWSTG lists six items that make a document an invoice for VAT purposes:
- Name and location of the supplier as used in business, plus their VAT number (format CHE-123.456.789 MWST).
- Name and location of the recipient, meaning your business.
- Date or period of the supply, if it differs from the invoice date.
- Type, object and extent of the supply: what exactly was bought, not just "miscellaneous".
- The consideration, meaning the price.
- The applicable tax rate and the tax amount. Alternatively, a note that tax is included in the price is enough, as long as the rate is stated.
The current rates are 8.1 percent (standard), 2.6 percent (reduced, for example food and books) and 3.8 percent (accommodation). A receipt covering several rates must show the amounts per rate. If you are unsure how to classify a document, read the guide to the difference between a till slip, a receipt and an invoice.
Is there a simplification for till receipts up to CHF 400?
Yes: on till receipts up to CHF 400, the name of the recipient does not have to appear (Art. 26 para. 3 MWSTG). This is the most useful exception in daily business. The slip from the hardware store, the restaurant receipt or the petrol station receipt all qualify for input tax even though your company name is nowhere on them.
Every other item remains mandatory. A CHF 85 hardware store receipt still needs the seller's VAT number, the date, the items and the tax rate. Most till systems print all of this automatically. Check it once anyway, especially with small shops, market stalls and tradespeople without a proper till.
Above CHF 400 the simplification no longer applies. Then you need the document issued to your company. In a shop that means asking for an invoice with your business address before you pay. Getting one afterwards is often tedious.
When do you actually need a receipt for input tax?
Only businesses registered for VAT with the Federal Tax Administration (ESTV) that use the effective method reclaim input tax. Registration becomes mandatory at CHF 100,000 of annual turnover from taxable supplies. Below that you can register voluntarily, which can pay off when you have large investments.
Three situations to keep apart:
- Effective method: you deduct input tax from each receipt individually. Every receipt must be VAT-compliant.
- Net tax rate method (Saldosteuersatz): you settle with a flat industry rate and do not deduct input tax per receipt. You still need the receipts for your accounts and for income or profit tax, but the VAT details are less critical.
- Not VAT-registered: VAT is simply part of your cost. The receipt only has to prove a business expense.
Whatever the method, the rule for self-employed people is the same: collect every business receipt, keep it readable and be able to assign it. How to do that without stress is covered in the article on receipts and bookkeeping for the self-employed in Switzerland.
Which documents qualify for input tax?
The table shows typical documents and what to watch out for.
| Document | VAT details present? | Input tax deductible? |
|---|---|---|
| Retail till receipt up to CHF 400 | Usually yes (VAT number, rate, amount) | Yes, without buyer name |
| Invoice with company address | Yes, if Art. 26 is met | Yes |
| Credit card statement alone | No | No, the original receipt is missing |
| Online shop order confirmation | Often incomplete | Only with the actual invoice |
| Receipt from a private person | No VAT number | No, the seller is not VAT-registered |
Remember: a bank or card statement proves payment, not tax. For input tax you need the supplier's document.
What if a receipt is incomplete?
If a mandatory item is missing, ask the supplier for a corrected invoice. That is the cleanest route and rarely a problem, especially with online shops and larger suppliers.
Since the revision of the VAT Act, the principle of free assessment of evidence applies: the ESTV may not refuse the input tax deduction purely because of a formal defect if you can prove that tax was actually charged and paid. Do not rely on it. Without the supplier's VAT number it is unclear whether they are registered at all, and without the rate the tax amount can only be estimated. In an audit, the burden of proof is yours.
A practical rule for everyday purchases:
- Up to CHF 400: a till receipt is enough, check quickly that the VAT number and rate are printed.
- Above CHF 400: ask for an invoice in the company's name.
- Tradespeople and small businesses: insist on a complete invoice before paying.
- Employee expenses: same rules, see the guide to expense claims for Swiss sole proprietors and GmbHs.
How long do you have to keep VAT receipts?
Business records must be kept for ten years (Art. 958f of the Swiss Code of Obligations, confirmed for VAT in Art. 70 MWSTG). Documents relating to real estate must be kept for 20 years, because input tax on property can be corrected over that period.
Ten years is an eternity for thermal paper: many till receipts become unreadable after two or three years, and a faded receipt is worthless in an audit. That is why it pays to digitise every receipt promptly. With Belego you photograph the receipt right after the purchase; the app saves it as a PDF, reads the amount, date and merchant and files it with a category. Anything it cannot read with confidence is left blank for you to fill in, so no wrong amounts end up in your input tax list. Why speed matters is explained in the article on scanning thermal paper receipts before they fade.
At the end of the quarter you export the receipts as a ZIP with PDFs and a CSV list for the VAT return. Your accountant or accounting tool gets everything needed for the input tax deduction. Details on retention periods and electronic storage are in the article on how long to keep receipts in Switzerland.
Note: This article is general guidance, not tax advice. The law, the official guidelines and the information from your tax authority or your Treuhänder (the Swiss term for a trustee or accountant) are decisive.
Frequently asked questions
Is a till receipt without my company name enough for input tax?
Up to CHF 400, yes. Art. 26 para. 3 MWSTG allows till receipts up to that amount to omit the recipient's name. All other details must be present: supplier with VAT number, date, supply, price, tax rate and tax amount. Above CHF 400 you need an invoice issued in your company's name.
Can I deduct input tax if the receipt has no VAT number?
Without a VAT number there is no proof that the supplier is registered at all, and the ESTV can refuse the deduction. Ask for a corrected invoice or check the number in the Swiss UID register. Private sales and unregistered micro businesses carry no input tax because no VAT was charged.
What about foreign receipts, for example from Germany?
Foreign VAT cannot be deducted as input tax in your Swiss return. The receipt only serves as proof of the expense. German VAT can be reclaimed through a separate refund procedure with the German Federal Central Tax Office, which is usually only worthwhile for larger amounts.
Does the tax amount have to be shown in Swiss francs?
No, an invoice may be in a foreign currency. For your VAT return you convert using the monthly average rates published by the ESTV or the daily rate. What matters is that the tax rate and tax amount are clearly visible on the document. Note the exchange rate you used in your accounts.