Switzerland does not have a broad B2B e-invoicing mandate the way Germany or Italy do. What changes in 2026 is more targeted: suppliers invoicing federal government agencies must use structured electronic invoices from 1 January 2026. If you supply goods or services to the Swiss federal administration and still send PDF invoices, you are no longer compliant after that date.
This post covers what the mandate requires, who is affected, which channels qualify, and what the practical preparation looks like.
The legal basis
The requirement comes from a revision of the Federal Finance Ordinance (Finanzhaushaltverordnung, FinfV). The revised ordinance requires federal agencies to accept electronic invoices in a defined structured format, and requires their suppliers to send them. The obligation runs in both directions: federal buyers must be capable of receiving structured invoices, and registered suppliers must be capable of sending them.
The mandate applies to the federal administration broadly — including the federal chancellery, federal departments and their offices, and the federal courts. It does not directly cover cantonal administrations or municipal governments, although several cantons are moving toward similar requirements on their own timelines.
Who is affected
Any company that invoices a Swiss federal agency is in scope. That covers a wide range, from large construction and IT contractors to small consultancies and individual freelancers who have done project work for the Confederation.
There is no minimum invoice volume or contract value threshold. A freelance translator who invoices a federal department twice a year is as much in scope as a major IT vendor. In practice, the administration has prioritised onboarding high-volume suppliers first, but the legal obligation applies regardless of volume.
Which channels qualify
The mandate accepts two channels:
eBill. The SIX-operated network that delivers invoices into the payer's e-banking. Federal agencies are registered as eBill recipients. As a supplier, you register with an eBill service provider, and your invoices are routed through the eBill network to the relevant agency. This is the lower-friction option for SMEs and companies already using Swiss accounting software with built-in eBill support. The eBill getting started guide covers the setup process.
PEPPOL. The international network for structured document exchange. Federal agencies are registered PEPPOL participants. Suppliers who are already PEPPOL-connected — for example, because they invoice EU public sector buyers — can use their existing PEPPOL connection. Suppliers who are not yet connected need to register with a PEPPOL access point provider and publish their capability. Registering as a PEPPOL participant in Switzerland explains the process.
Both channels deliver structured XML invoices. eBill uses the eBill XML format defined by SIX. PEPPOL uses UBL 2.1 or UN/CEFACT CII in the SwissDIGIN profile. The federal administration must accept both.
A PDF invoice — even one sent by email — does not satisfy the mandate. Neither does a PDF with a QR-bill section. The requirement is specifically for structured, machine-readable data.
What the federal administration requires on the invoice
Beyond channel choice, the mandate has content requirements. Invoices to federal agencies must include the agency's UID, the relevant cost centre or purchase order reference, and the supplier's UID. Missing these fields can cause the invoice to be routed incorrectly or rejected.
Federal agencies typically communicate their specific requirements to registered suppliers, including the correct eBill recipient ID or PEPPOL participant ID to address invoices to. If you are starting the onboarding process and are unsure which identifiers to use for a specific agency, the federal administration's supplier portal provides current routing information. The step-by-step guide for federal suppliers covers this in detail.
What preparation looks like
For most SMEs, the preparation involves three steps:
1. Choose and register with a channel provider. Either sign up with an eBill service provider or connect to a PEPPOL access point. Allow two to four weeks for onboarding, technical testing, and the first live invoices.
2. Update your invoicing template. Make sure your invoices include the required fields: agency UID, PO or cost centre reference, and your own UID. If your accounting software generates the invoices, check that these fields are captured in your customer master data and included in the output.
3. Test before the deadline. Send test invoices to the federal administration's test environment before going live. Both eBill and PEPPOL support test modes where you can verify your invoice arrives correctly formatted and passes the agency's validation before real invoices start flowing.
What happens to cantonal and municipal suppliers
The 2026 mandate covers the federal level only. Cantonal requirements are set individually, and the picture varies significantly across cantons. Some cantons — Zurich, Bern, and others — have published their own e-invoicing adoption plans. Others have not committed to a specific timeline.
If you supply cantonal or municipal agencies, it is worth checking directly with each customer what their current requirements are and what their planned timeline looks like. The cantonal differences post covers the variation across cantons.
The longer-term direction
The federal mandate is the beginning of a broader shift, not an isolated event. The Confederation has been explicit that the 2026 requirement is the first step toward wider e-invoicing adoption, and the policy direction at both federal and EU level points toward structured invoicing becoming the norm rather than the exception.
For Swiss companies that do any volume of invoicing with public sector buyers — at any level — the practical conclusion is the same: building the e-invoicing capability now, while the mandate is focused on the federal level and support is readily available, is less disruptive than waiting for additional mandates to arrive and doing it under time pressure.