Invoicing EU Clients from Switzerland: What You Need to Know

Swiss businesses regularly serve EU clients. Invoicing them correctly means handling cross-border VAT — which is simpler than it looks once you know the rules.

The key rule

For services to an EU business (B2B), the place of supply is generally where the customer is. You usually invoice without Swiss VAT, and the EU client accounts for the tax under reverse charge.

The place-of-supply rule decides which country’s VAT applies. For B2B services that is normally the country where the customer is established, not Switzerland.

Because the customer is liable under reverse charge, you do not add Swiss VAT to the invoice. The client reports and deducts the VAT in their own return.

This means you generally do not need to register for VAT in the client’s country for these B2B services. The reverse-charge mechanism is what makes selling into the EU practical.

• B2B services: no Swiss VAT, usually.
• The EU client self-accounts via reverse charge.
• You must show the client’s VAT number on the invoice.

What your invoice needs

Add the client’s VAT number and a reverse-charge note to the invoice. This documents why no VAT was charged and makes the treatment defensible.

Collect and verify the client’s EU VAT number before you invoice. A valid VAT number is the foundation of the whole reverse-charge treatment.

State the reason no VAT is charged, for example with a short note that the supply is subject to the reverse-charge mechanism. This is the sentence an auditor will look for.

Keep the invoice otherwise complete: your details, the client’s details, the service description, the amount, and the date. A reverse-charge invoice must still meet every ordinary invoicing requirement.

• The client’s VAT number.
• A reverse-charge note.
• Complete ordinary invoice details.

Know your VAT number

Verify VAT numbers through the EU’s VIES system or a similar tool before the first invoice. A quick check now prevents a tax liability later.

If the client cannot provide a valid VAT number, treat the supply as if you cannot rely on reverse charge. That usually means you need to consider whether you should register for VAT in their country.

Store the VAT number on the client record so it appears automatically on future invoices. Consistent, verified data removes the risk of a one-off mistake.

• Verify numbers via VIES.
• Re-check when a client changes details.
• Store the number on the client record.

When the rules differ

Not every EU sale is a B2B service. Sales to private consumers (B2C), physical goods, and certain services follow different rules, so do not assume one rule fits all.

B2C services are often taxed where the supplier is established, which can mean Swiss VAT applies. The reverse-charge shortcut does not work when there is no business customer to self-account.

Physical goods move under import and export rules, not the service place-of-supply rule. Distance selling to EU consumers also has its own thresholds and registration obligations.

When your EU activity becomes regular or complex, a VAT advisor can confirm your registration obligations across the countries you serve. The cost is cheap compared to an incorrect treatment.