Exporting Services to Switzerland From India: EDF, Invoicing and Payment Guide

Swiss clients, from pharma and banking groups in Basel and Zurich to startups in Lausanne, are reliable payers that expect precise paperwork. To export services to Switzerland from India, you invoice in Swiss francs (CHF) or another agreed currency, receive payment by SWIFT wire, declare each month's invoices on one EDF and realise each invoice within 9 months of its date. The details that trip people up are currency choice, Swiss VAT questions from the client side and exactly how the payment reaches India.

Key takeaways

• Swiss clients may want invoices in CHF; many also accept EUR or USD. Decide before signing and show the same currency in EDF Part 2B.
• Payments usually arrive by international wire. Swiss payers often work with IBANs and QR-bill formats domestically, so give clear international instructions.
• Switzerland is not in the EU, so EU VAT rules do not apply; your client may ask questions about Swiss VAT on imported services. Their tax team handles their side.
• India and Switzerland have a tax treaty (DTAA). Ask your CA whether anything in it affects your fees.
• Enter "Switzerland" in the Part 2B country column and file the EDF within 30 days from the end of the invoice month.

Choosing the invoice currency

Currency is a bigger decision for Swiss clients than for most. The franc is the local currency, but multinational groups often run procurement in EUR or USD.

Whatever you pick, use it consistently on the contract, invoice, EDF and payment. If an invoice is in CHF but the client pays EUR, you will need to explain the difference when the bank matches the payment.

Invoicing a Swiss client

Swiss accounts payable teams are precise. A clean invoice includes:

• your legal name, address, GSTIN and IE code if you have one;
• the client's full legal name and address, including the canton if they provide it;
• the client's purchase order number and cost centre if they use them;
• invoice number, date and a clear service description with the period covered;
• currency and amount, payment terms, and international bank details (your bank's SWIFT code and your account number, plus any intermediary bank instructions your bank gives you);
• SAC code and, under LUT, "Supply meant for export under LUT without payment of IGST".

Swiss domestic invoices often carry a QR-bill payment slip. That is for payments inside Switzerland; your invoice should instead give clear international wire instructions. Our article on bank details on an export invoice explains what to include.

Payments from Switzerland

Most Swiss clients pay Indian suppliers by SWIFT wire. A few practical points:

• Charges: ask for OUR (sender pays all charges) on your invoice. Under SHA, intermediary banks may deduct fees and leave the invoice short.
• Currency routing: a CHF payment to India may pass through correspondent banks; your bank may give you specific routing instructions for CHF. Ask before your first invoice.
• Payment reference: ask the client to quote your invoice number. Swiss AP systems usually allow a reference field.
• Evidence: request a FIRA or FIRC for each remittance and check the purpose code fits your service.

Tax questions to raise, not answer yourself

Two tax points come up with Swiss clients.

1. Swiss VAT on imported services. Swiss businesses may account for Swiss VAT on services bought from abroad. That is the client's obligation, but they may ask you for details such as where the service is performed. Answer factually; do not add Swiss VAT to your invoice unless your CA advises it.
2. India-Switzerland DTAA. The treaty governs how cross-border income is taxed. Whether Swiss tax could apply to your fees, and whether any certificate is needed, is a question for your CA. If a client asks for a tax residency certificate, ask your CA how to obtain one.

On the Indian side, exports to Switzerland are zero-rated for GST when the Section 2(6) IGST conditions are met. The EDF does not change your GST or income-tax position.

Filling the EDF for a Swiss client

Worked example. Alpine Thread Consulting LLP, a Mumbai regulatory-writing firm, supports a Basel life-sciences company and a Zug fintech. October 2026 invoices:

Field 1.17 shows Switzerland, since all invoices are for Swiss clients. Field 1.4 is Internet. Field 1.22 totals all three in rupees using consistent rates, and the amount in words tool writes the figure in Indian numbering. The EDF is due 30 November 2026.

Row 1 is above ₹10 lakh, so it will need a FIRA and matching instructions for closure. Rows 2 and 3 can close on a periodic realisation declaration once paid.

Realisation timing

Swiss clients typically pay on agreed terms, often 30 days. The 9-month window (from each invoice date) is rarely a problem, but watch for:

• invoices held because the PO number or cost centre is missing;
• currency mismatches between invoice and payment;
• group payments made by a different entity, such as a treasury company in another country. If so, the EDF's third-party fields (1.15 and 1.16) may apply.

This is general information, not legal or tax advice.

Frequently asked questions

Should I invoice Swiss clients in CHF or EUR?

Use whatever your contract specifies. Swiss SMEs often prefer CHF, while international groups may procure in EUR or USD. Check that your bank can receive the chosen currency smoothly before the first invoice.

Do I charge Swiss VAT on services to a Swiss client?

Generally your client deals with any Swiss VAT on imported services under Swiss rules. Do not add Swiss VAT to your invoice unless your CA advises it after reviewing your situation.

What do I write in the EDF country column for a Swiss client?

Enter "Switzerland" in the Part 2B country column for each Swiss invoice. If the payer is in a different country, consider whether the third-party fields apply.

Is there a tax treaty between India and Switzerland?

Yes, there is a DTAA. Whether it affects your fees or requires documents such as a tax residency certificate is something your CA should confirm.

Bottom line

Swiss clients pay well and on time when the paperwork is exact: the right currency, the PO number and clear wire instructions. Keep the same currency from contract to EDF and collect a FIRA for each payment. Build your monthly declaration with our free EDF form generator.