Writing an invoice as a club
A club invoice in Switzerland needs sender, recipient, date, invoice number, purpose, amount in francs and a payment term, plus the payment part of the QR-bill. Most sports clubs do not add VAT: non-profit sports clubs run by volunteers are exempt from VAT liability up to CHF 250,000 of taxable turnover a year.
Updated: November 2026
What belongs on the invoice
- Name and address of the club
- Name and address of the member or the parents
- Invoice date and invoice number
- Purpose, for example "Membership fee 2027" or "Indoor court subscription, winter"
- Amount in francs and payment term
- Payment part of the QR-bill with the club IBAN
VAT in a sports club
The reference is the VAT sector information 24 "Sport" of the Swiss Federal Tax Administration (ESTV). The CHF 250,000 threshold applies to associations under art. 60 ff. of the Swiss Civil Code that do not aim for profit and are run by volunteers. This overview is not tax advice; when in doubt, ask your accountant or the ESTV.
| Case | What applies |
|---|---|
| Sports club, non-profit, run by volunteers, below CHF 250,000 taxable turnover | Exempt from VAT liability, no VAT on the invoice |
| Taxable turnover above the threshold | Liable for VAT: VAT number and rate belong on the invoice |
| Sponsoring with advertising in return | Taxable |
| Donations without anything in return | Not taxable |
QR-bill instead of the payment slip
Since 1 October 2022 Swiss banks only process QR-bills. The payment part with receipt measures 210 × 105 mm and the IBAN starts with CH or LI. Members scan the QR code in their e-banking and type nothing.
How it works in mytennis.software
- Bulk invoicing: create all invoices of a season at once
- Sent by email and also available in the profile of members and parents
- Track open items and send reminders with one click or automatically
- Export for bookkeeping as CSV and PDF archive
Frequently asked questions
Usually not. Non-profit sports clubs run by volunteers are exempt from VAT liability up to CHF 250,000 of taxable turnover a year (ESTV, VAT sector information 24 "Sport").
No. Since 1 October 2022 only QR-bills are processed in Switzerland. The red and orange payment slips are no longer valid.
Sponsoring with advertising in return is taxable and counts towards turnover. Donations without anything in return do not.
