Receipt in Switzerland: a free template and what the law says

Art. 88 of the Code of Obligations sets the general rule on the right to a receipt: “A debtor making a payment is entitled to demand a receipt and, provided the debt is fully redeemed, the return or annulment of the borrower's note.” So the customer who pays decides: if they ask for a receipt, you must give it to them; if they ask for nothing, the law does not require you to make one. In practice, a receipt mainly protects the customer: it is their proof of payment, especially in cash, where nothing else leaves a trace.

The “borrower's note” in the law is the document that records the debt (in German “Schuldschein”, in French “titre”), for example an acknowledgement of debt signed by the debtor. It is not an invoice. If the payment is not complete, or the note confers other rights on the creditor, the debtor “is entitled to demand only a receipt and that a record of the payment be entered on the borrower's note” (para. 2): the note stays with the creditor until everything is paid.

The law prescribes no form for a receipt. A written document that says who paid, how much, for what, when, and who received the payment, with their signature, meets the need for proof: these are the boxes of the template. The quotes on this page come from the English translation published on Fedlex, which is for information only; the binding texts are in German, French and Italian. This is not legal advice: in a dispute, ask a professional.

A receipt is not just an acknowledgement: the Code of Obligations attaches effects to it. The table sums them up, with what to write so that a vague receipt does not cost you money.

These three documents do different jobs. An invoice asks for a payment; a receipt confirms a payment received; a till receipt confirms a sale at the counter, often without the customer's name.

If you are not VAT-registered, leave the template's VAT area empty. If you are, remember that the definition of an invoice is broad: a receipt that describes the supply and its price can count as an invoice for VAT (Art. 3 let. k VAT Act). The details of Art. 26 VAT Act (the supplier, with a note that they are registered and their VAT number; the recipient; the date or period of the supply if it differs from the invoice date; the supply; the consideration; the tax rate and the tax amount, the rate alone being enough if the price includes the tax) are owed “on request” of the recipient, and the law says “as a rule”.

Only one detail is relaxed, and only for invoices “issued by automatic tills (receipts)” (Art. 26 para. 3 VAT Act): “Till receipts for amounts up to 400 francs need not contain details about the recipient of the supply” (Art. 57 VAT Ordinance). A receipt written by hand or on this template is not a till receipt: write the customer's name on it. The same Art. 57 adds that such receipts do not entitle the recipient to a tax refund in the refund procedure, the one for customers established abroad (Art. 107 para. 1 let. b VAT Act). Your fiduciary (accountant) can confirm what applies to your case.

A part payment does not extinguish the debt: the rest remains due. The receipt that records it is dated, and that date matters: the prescriptive period is interrupted “if the debtor acknowledges the claim and in particular if he makes interest payments or part payments” (Art. 135 no. 1 CO), and a new period starts. The 5- and 10-year periods and how they are counted are covered in our page on the limitation period of an invoice. If the rest is still not paid, see unpaid invoice in Switzerland.

Keep a copy of every receipt (carbon copy, photo or PDF): accounting records and vouchers “must be retained for ten years”, from the end of the financial year (Art. 958f para. 1 CO). The invoicing rules for freelancers are summed up in how to invoice as a freelancer in Switzerland.

The free template gets you out of a fix; in Fele-facture, the receipt is created by voice or from a photo and can go out by email, PDF attached. When you answer “Paid on the spot?” with Cash, Card or TWINT, the document becomes a RECEIPT: the PDF carries the title “Receipt”, contains neither a QR payment part nor an IBAN (the customer must not pay twice) and says, for example, “Paid in cash on 16.11.2026. Thank you!”. A receipt prints no payment terms, and the confirmation screen says “Receipt N confirmed!”. It is created like an invoice: by voice, by photographing a work report, or by typing; if you say or write that the customer has already paid in cash, by card or by TWINT, the payment method is picked up.

This receipt for a payment on the spot counts towards the month's documents, like an invoice (the Free plan allows 5 a month). If the customer's name is missing, the app asks you to confirm, without blocking. The QR payment part of invoices is included from the Independent plan (CHF 15 a month).

The customer paid an invoice later, by bank transfer for example, and asks for a receipt? Mark the invoice as paid in My documents, then tap “🧾 Receipt”: the app turns it into a PDF receipt without a QR payment part, dated on the day of payment, that refers to the original invoice. You can add the payment method (cash, card, TWINT or bank transfer); it is optional. This receipt is not a new document: it takes no number and does not count towards the month's documents, on every plan, Free included.

On the receipt screen, “✉️ Email to …” (if the customer has an email address) sends it from our servers, like an invoice or a quote: the PDF is attached, you get a copy and the customer replies straight to you. This is included in every plan, Free included (with a lower daily sending limit on the Free plan). The “📤 Send” button also opens your phone's share sheet, for WhatsApp or text messages.