B2B (Business-to-Business) refers to commercial transactions — including invoicing — between two private companies. In the context of e-invoicing, B2B covers the exchange of structured electronic invoices between suppliers and buyers in the private sector.
B2B e-invoicing is not yet legally mandated in Switzerland for private-sector companies (unlike B2G, which becomes mandatory from 2026). However, many Swiss companies adopt structured formats voluntarily for efficiency — particularly large buyers who want automated three-way matching and straight-through payment processing.
B2B vs B2G vs B2C
| Type | Full name | Swiss mandate |
|---|---|---|
| B2B | Business-to-Business | No legal mandate (private sector) |
| B2G | Business-to-Government | Mandatory from 1 January 2026 (federal) |
| B2C | Business-to-Consumer | No mandate — QR-bill used in practice |
Common B2B e-invoice formats in Switzerland
- PEPPOL BIS Billing 3.0 — for cross-border and public procurement
- ZUGFeRD / Factur-X — widely used with German trading partners
- eBill — used for domestic Swiss B2B invoicing through e-banking
Key facts
- No Swiss or EU legal mandate for private-sector B2B e-invoicing
- Adoption driven by large buyers mandating structured formats from suppliers
- Enables automated invoice processing, 3-way matching, and faster payment
- Many multinational companies require PEPPOL or EDI from Swiss suppliers