Selling goods or services across the Swiss border creates invoicing requirements that domestic-only businesses never encounter. The VAT treatment is different, customs documentation has to align with the commercial invoice, and your EU or other foreign buyers may have their own e-invoicing mandates that affect what format they expect.
Switzerland is not in the EU, which creates both simplifications and complications compared to the picture for, say, a German exporter. Here is what Swiss exporters need to know about handling VAT, customs, and format requirements on cross-border invoices.
VAT on Swiss export invoices
Goods exports are zero-rated under Swiss VAT law — Art. 23 MWSTG. If you are a Swiss VAT-registered company exporting goods to a foreign buyer, you charge no Swiss VAT on the supply. The invoice should show the net amount with a zero VAT rate and a note referencing the export exemption, typically "Exportlieferung, steuerfrei gemäss Art. 23 MWSTG" or similar.
To claim the zero rating, you need to be able to prove that the goods actually left Switzerland. The customs export declaration (SAD / Ausfuhranmeldung) is the primary evidence. Swiss customs processes exports electronically through the e-dec system, and the resulting export declaration number (MRN — Movement Reference Number) should be retained with the invoice in your archive. If an ESTV audit cannot find evidence that goods left the country, the zero rating can be disallowed and Swiss VAT assessed on the transaction.
Services exports are more nuanced. The general rule under Art. 8 MWSTG is that services provided to a business recipient (B2B) are taxed at the place of the recipient — meaning a service delivered to a German company is not subject to Swiss VAT. The invoice shows zero Swiss VAT.
However, there are exceptions for certain service types where the place of supply is the location of physical performance rather than the recipient's domicile. Construction services performed in Switzerland, restaurant and catering services, and transport services are treated differently. If your business provides these types of services to foreign clients in Switzerland, the zero-rating assumption does not automatically apply — check the specific rules with your tax adviser.
Customs references on commercial invoices
For goods exports, the commercial invoice is one of the core customs documents. Swiss customs (OZD) and the customs authority of the destination country both work from it. A few points that matter:
The invoice must match the customs declaration. The description of goods, HS tariff codes (Zolltarifnummern), quantities, and values on the invoice must match what is declared on the Ausfuhranmeldung exactly. Discrepancies create delays at the border and can trigger post-clearance audits. If your ERP generates the commercial invoice separately from the customs declaration, build a validation check to confirm the values are consistent before both documents are finalised.
Incoterms must be stated. The Incoterms (e.g. DAP, CIF, EXW) determine who is responsible for transport, insurance, and customs formalities. They must appear on the commercial invoice and match what is agreed in the contract. Different Incoterms also affect the customs value calculation, so getting this right is not just a formality.
Country of origin may be required. Depending on the destination country and the type of goods, a declaration of origin — either a preference certificate or a statement of origin on the invoice — may be needed for the buyer to claim preferential tariff treatment under bilateral trade agreements (Switzerland has agreements with the EU and many other countries through EFTA). If your buyer is in the EU and the goods qualify as Swiss origin, they may need a EUR.1 movement certificate or a REX statement of origin to benefit from the Switzerland-EU free trade arrangement.
For structured e-invoices, HS codes are supported in PEPPOL BIS Billing 3.0 and ZUGFeRD as the CommodityClassification element on line items. Country of origin can be carried in the OriginCountry field. If your buyers require these fields populated, make sure your ERP or product master includes HS codes and origin data at the item level.
What format do foreign buyers expect?
This depends on the buyer's country. The European e-invoicing landscape is fragmented — different countries have mandated different formats and delivery channels, and the deadlines vary widely.
EU buyers (B2G). If your buyer is a public sector body in an EU country, they are likely already required to accept PEPPOL e-invoices under the EU directive on electronic invoicing in public procurement (Directive 2014/55/EU). PEPPOL is the dominant infrastructure for this. A Swiss exporter registered as a PEPPOL participant can send invoices to EU public sector buyers through the standard four-corner model. Switzerland's connection to OpenPEPPOL means Swiss participants are routable to EU recipients. The PEPPOL cross-border invoicing guide covers this in detail.
EU buyers (B2B, mandatory e-invoicing countries). Several EU countries are introducing mandatory B2B e-invoicing, with Germany, France, Belgium, and others at various stages. France's Factur-X mandate (phased in from 2026) requires structured e-invoices for domestic French B2B transactions. If you have a French subsidiary or invoice French companies at scale, you need to monitor these timelines — but as a Swiss exporter billing a French company for a cross-border supply, the French mandate typically does not apply to you directly. It applies to invoicing within France by French entities.
German buyers. Germany's public sector already uses XRechnung (UN/CEFACT CII XML) or ZUGFeRD for inbound invoices. If you invoice German federal or state bodies, you may need to submit XRechnung via the OZG-RE government portal. ZUGFeRD and XRechnung are closely related formats — ZUGFeRD is the hybrid PDF/XML variant, XRechnung is pure XML — and many recipients accept either.
Non-EU buyers. Outside the EU, e-invoicing mandates vary enormously. Some markets (Brazil, Mexico, Saudi Arabia, India) have had mandatory real-time e-invoicing for years. Others have no mandate at all. If you export to these markets, your buyer's local compliance team will tell you what is required. For the structured invoice side of things, having your data in a clean, exportable format makes it easier to generate whatever local format is needed.
Practical considerations for Swiss exporters
A few things that catch exporters out in practice:
Currency and exchange rates. If you invoice in EUR or another foreign currency, your VAT return still needs to show the CHF equivalent. Keep a record of the exchange rate used and apply it consistently — the ESTV publishes monthly reference exchange rates that are widely accepted.
Advance payments and deposits. If you receive an advance payment before goods are shipped or services are delivered, the VAT treatment depends on the timing of the supply. For export goods that are zero-rated, an advance invoice is also zero-rated as long as the goods will eventually leave Switzerland. Document this clearly in case of an audit.
Distance selling to Swiss consumers. If you are a foreign company selling goods to Swiss consumers — the reverse of the situation this article covers — different rules apply and Swiss VAT registration may be required above the CHF 100,000 threshold. This is not an exporter issue but it is a common source of confusion when the flow goes the other way.
Archive requirements. Swiss law requires you to retain export invoices and their associated customs documentation for ten years, in a format that remains legible and verifiable. If you are generating ZUGFeRD or PEPPOL invoices, the PDF/A-3 archiving rules apply just as they do for domestic invoices. The customs export declaration should be stored alongside the invoice, indexed to the same invoice reference.
The cross-border invoicing picture is more complex than domestic billing, but it is manageable once the rules for your main export markets are understood. The structured e-invoice formats used in Switzerland — PEPPOL BIS and ZUGFeRD — are European standards, which means the same infrastructure that works for domestic Swiss e-invoicing reaches most of the markets Swiss exporters care about.