Invoicing Germany from Switzerland: no Swiss VAT, the right note

When you invoice a business in Germany for a service, you charge no Swiss VAT (MWST): the place of supply is your customer's seat in Germany (Art. 8 para. 1 MWSTG, the Swiss VAT Act). Your customer pays the 19 % German VAT itself under the reverse charge, and your invoice must carry the note "Steuerschuldnerschaft des Leistungsempfängers" (recipient liable for the tax; § 13b and § 14a para. 5 UStG, the German VAT Act).

Law as of 11 November 2026

This applies to a GmbH and an AG just as to an Einzelfirma (sole proprietorship), and also if you are not yet registered for VAT in Switzerland. Goods, private customers and some on-site services follow other rules. The table shows which.

At a glance: which tax on which invoice

Services connected with real estate and on-site services such as events and restaurant services follow special rules in both countries (Art. 8 para. 2 MWSTG, § 3a para. 3 UStG). This guide covers the most common case: consulting, design, development, writing, marketing and similar services to businesses.

Why there is no Swiss VAT

Switzerland taxes services where the recipient is. If your customer's seat is in Germany, the place of supply is abroad and the service is not taxable in Switzerland (Art. 8 para. 1 MWSTG). That is not the same as an exempt supply such as an export of goods (Art. 23 MWSTG), but the effect is the same: the invoice carries no Swiss VAT.

If you are registered for VAT, you keep the full input tax deduction on your costs for these jobs, provided the service would be taxable in Switzerland. The Swiss Federal Tax Administration (ESTV) says so in its MWST-Info 15 on box 221 of the VAT return.

What happens in Germany: the reverse charge

In Germany, a service to a business is supplied where the recipient has its seat (§ 3a para. 2 UStG). Because your Swiss business is not established in Germany, your customer owes the German VAT (§ 13b para. 2 no. 1, para. 5 and para. 7 UStG). It reports it in its German VAT return and can deduct it at the same time as input tax if it buys the service for its business (§ 15 para. 1 sentence 1 no. 4 UStG).

For you, this means: no German registration for these jobs, no German VAT on the invoice, and the note German law requires.

What goes on the invoice

Switzerland's only legal list of invoice elements is Art. 26 MWSTG. An invoice to a German customer should contain:

1. Your name or business name and place, as used in business (Art. 26 para. 2 let. a MWSTG).
2. Your VAT number if you are registered, in the Swiss format "CHE-123.456.789 MWST". The English suffix "VAT" is not allowed.
3. Your customer's name and address with its seat in Germany (Art. 26 para. 2 let. b MWSTG). The seat is your proof that the place of supply is abroad.
4. The date or period of the service if it differs from the invoice date (Art. 26 para. 2 let. c MWSTG).
5. The type, subject and extent of the service, for example "Web design, 40 hours, October 2026" (Art. 26 para. 2 let. d MWSTG).
6. The consideration (Art. 26 para. 2 let. e MWSTG), without a VAT rate or VAT amount.
7. The note "Steuerschuldnerschaft des Leistungsempfängers" (§ 14a para. 5 UStG), in German, as the law words it.

Useful, though Art. 26 MWSTG does not require it: your customer's German VAT ID (USt-IdNr.). It shows that you supply a business.

Sample invoice footer

Service: web design, 40 hours at CHF 150.00, October 2026

Total: CHF 6,000.00

Place of supply abroad (Art. 8 para. 1 MWSTG), no Swiss VAT.

Steuerschuldnerschaft des Leistungsempfängers.

How to report it in the Swiss VAT return

If you are registered for VAT, the job still goes into your return:

1. Enter the consideration in box 200, the total of all consideration.
2. Deduct it again in box 221, services whose place of supply is abroad.
3. Keep invoices, contracts or orders that show your customer's seat. The ESTV asks for this proof only on request.

Exported goods, on the other hand, are deducted in box 220, as exempt supplies under Art. 23 MWSTG. The proof there is the customs export document, for example from e-dec Export.

Does this turnover count toward the CHF 100,000 threshold?

Yes. VAT registration depends on turnover in Switzerland and abroad (Art. 10 para. 2 let. a MWSTG). Services abroad that would be taxable in Switzerland count too, so your jobs for German customers do. Many freelancers miss this because these invoices never show VAT.

Worked example: a graphic designer in Zurich

A graphic designer with an Einzelfirma in Zurich invoices in 2026:

CHF 70,000 + CHF 40,000 = CHF 110,000. That is above the CHF 100,000 threshold, even though her Swiss customers alone stay below it. Her exemption ends because she reached the threshold in the last business year (Art. 14 para. 3 MWSTG). From 1 January 2027 she is liable for VAT and must register online with the ESTV within 30 days (Art. 66 para. 1 MWSTG).

For her German customers, the amount does not change. Invoices to Germany stay without Swiss VAT, but from 2027 they show her VAT number, and every year she reports the CHF 40,000 in boxes 200 and 221. Her Swiss invoices then carry 8.1 % VAT.

Where Swiss and German rules get mixed up

• "Exempt" or "not taxable": a service to a German customer is not taxable in Switzerland because its place of supply is abroad. "Exempt under Art. 23" only fits exports of goods.
• No small-business note: in Germany, invoices of small businesses often carry a "Kleinunternehmer" note. Switzerland has no such note. If you stay below CHF 100,000, you are simply not liable for VAT.
• No EC sales list: Switzerland is not part of the EU VAT area. The recapitulative statement between EU countries does not apply to you.
• 8.1 %, not 19 %: the Swiss standard rate is 8.1 % (Art. 25 para. 1 MWSTG). The 19 % is the German rate (§ 12 para. 1 UStG) that your customer reports.

Norman in Switzerland

Norman is the AI bookkeeper for the self-employed and small companies. In Germany it captures receipts, matches bank transactions, writes invoices and e-invoices, and files the VAT return directly with the tax office today; in Poland it sends invoices to KSeF. You review and approve. For Switzerland, Norman is in preparation. Until then, the free guides on norman.finance/ch/en help.

Frequently asked questions

Do I charge Swiss VAT on an invoice to Germany?

No, not for a service to a business in Germany. The place of supply is your customer's seat (Art. 8 para. 1 MWSTG), so there is no Swiss VAT.

Which note goes on an invoice to a German customer?

"Steuerschuldnerschaft des Leistungsempfängers". German law requires it because your customer owes the German VAT itself (§ 13b and § 14a para. 5 UStG).

Does this apply if I am not registered for Swiss VAT?

Yes. Even an Einzelfirma that is not registered is a business established abroad under § 13b UStG. Your German business customer owes the German VAT, and the note goes on the invoice. Only your VAT number is missing.

Do my invoices to Germany count toward the CHF 100,000?

Yes. The threshold uses turnover in Switzerland and abroad (Art. 10 para. 2 let. a MWSTG). If you reach CHF 100,000 in total, you become liable for VAT, even if your Swiss customers alone stay below it.

Where do I report services to German customers in the VAT return?

In box 200 with the total of all consideration, then as a deduction in box 221 for services whose place of supply is abroad. Exported goods are deducted in box 220.