Switzerland Peppol E-Invoicing Guide

Overview

Switzerland has adopted Peppol BIS Billing 3.0 as its standard electronic invoicing format for B2B transactions. The Federal Tax Administration (ESTV — Eidgenössische Steuerverwaltung) oversees VAT compliance, while the SIX Group operates as Switzerland's national Peppol authority, managing access point certification and participant registration on the Peppol network.

Switzerland is not an EU member state but has aligned its e-invoicing infrastructure with the Peppol four-corner model, enabling interoperability with European trading partners. The standard VAT rate is 8.1%, with reduced rates of 2.6% (food, books, medicines) and 3.8% (accommodation). All monetary values are denominated in CHF.

Mandate and Timeline

Switzerland does not yet have a legally mandated e-invoicing deadline for private-sector B2B transactions. However, federal government procurement (B2G) requires electronic invoicing for suppliers transacting with federal entities, following the Government e-Invoicing Ordinance. The ESTV has signalled intent to expand e-invoicing obligations in line with broader European trends, and early adoption via the Peppol network positions suppliers ahead of anticipated regulatory change. Businesses registered for VAT in Switzerland with an annual turnover above CHF 100,000 are already VAT-obligated and are the primary audience for Peppol-based invoicing today.

Format and Network

• Format: Peppol BIS Billing 3.0 (UBL 2.1 or UN/CEFACT CII)
• Network: Peppol via SIX Group (Swiss Peppol Authority)
• EAS Scheme ID: 0183 (Swiss UID/VAT number scheme)
• Participant ID format: 0183:<CHE-number> — for example, 0183:CHE123456789
• Authority: Federal Tax Administration (ESTV)
• Currency: CHF

Participant lookup is performed via the Peppol SMP/SML infrastructure. Before sending, your access point must resolve the buyer's 0183: endpoint to confirm they are registered on the network. Clearvo handles SMP lookup automatically at send time.

Required Fields

Every Switzerland Peppol invoice must include:

• invoiceNumber — unique per supplier
• issueDate and dueDate
• currency — must be CHF for domestic invoices
• buyerReference — purchase order or buyer-assigned reference
• supplier.taxId — CHE-format UID (e.g. CHE123456789)
• supplier.endpointId — 0183:<taxId> format
• buyer.endpointId — 0183:<buyer-taxId> format; buyer must be registered on Peppol
• Line-level taxCode (S for standard rate) and vatRate (8.1 for the standard rate)

Tax amounts are calculated by Clearvo from the line-level unitPrice, quantity, and vatRate. Do not include pre-computed tax totals — the API derives them to ensure conformance with BIS 3.0 arithmetic rules.

Integration Example

curl -X POST https://api.clearvo.io/v1/invoices \
  -H "Authorization: Bearer $CLEARVO_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "country": "CH",
    "documentType": "invoice",
    "invoiceNumber": "CH-INV-2026-001",
    "issueDate": "2026-06-16",
    "dueDate": "2026-07-16",
    "currency": "CHF",
    "buyerReference": "PO-2026-001",
    "supplier": {
      "name": "Clearvo Technologies Ltd",
      "taxId": "CHE123456789",
      "taxIdCountry": "CH",
      "endpointId": "0183:CHE123456789",
      "endpointSchemeId": "0183"
    },
    "buyer": {
      "name": "Switzerland Buyer AS",
      "taxId": "BUYERCH001",
      "taxIdCountry": "CH",
      "endpointId": "0183:BUYERCH001",
      "endpointSchemeId": "0183"
    },
    "lines": [
      { "description": "Software consulting", "quantity": 5, "unitPrice": 1000, "taxCode": "S", "vatRate": 8.1 },
      { "description": "Platform subscription", "quantity": 1, "unitPrice": 3600, "taxCode": "S", "vatRate": 8.1 }
    ]
  }'

A 202 Accepted response includes a transmissionId for async delivery tracking.

Key Rules

• EAS scheme 0183 only: Switzerland does not use GLN (0088) or DUNS for Peppol routing. Always set endpointSchemeId to 0183.
• CHE number format: The UID must be exactly 9 digits after the CHE prefix. Strip hyphens before submission — CHE-123.456.789 becomes CHE123456789.
• VAT rates are not defaulted: Always supply vatRate explicitly per line. Clearvo does not infer Swiss VAT rates from taxCode alone, because reduced rates (2.6%, 3.8%) are context-dependent.
• No tax engine bundled: Clearvo is a transport and compliance layer. VAT determination — which rate applies to which supply — is your responsibility. Pass the correct vatRate per line.
• Buyer must be Peppol-registered: Clearvo performs an SMP lookup before transmission. If the buyer's 0183: identifier is not found on the network, the send call returns a 422 with RECIPIENT_NOT_FOUND.
• Archiving: Swiss law requires invoice retention for 10 years. Clearvo provides a signed delivery receipt per transmission; long-term archival storage is outside Clearvo's scope.

Related country guides

• Germany — XRechnung 3.0, B2B mandate from 2027
• Austria — Peppol BIS 3.0, B2G mandatory
• France — Factur-X PDP model, mandate from September 2026