UID number in Switzerland: what you need to know about its structure, how to look it up and using it on invoices
The business identification number (UID) is the unique official identification number for every company active in Switzerland. If you're setting up a company or issuing your first invoice as a freelancer, here's what you need to know: the UID is assigned automatically, it has the format CHE-123.456.789, and whether it has to appear on your invoices depends on whether your business is liable for VAT.
What is the UID number and what is it used for?
The UID is the central identification number used by Swiss companies in dealings with public authorities. It was introduced in 2011 with the Federal Act on the Business Identification Number (BINA / UIDG); by the end of 2013, it had replaced earlier numbers such as the old commercial register number and the six-digit VAT number. The UIDG established the legal basis for a single number to cover all interactions with authorities, from the tax administration and the OASI (AHV) compensation funds to the commercial register.
The UID applies to all active companies in Switzerland, regardless of their legal form. It is used by sole proprietorships, LLCs (GmbH), joint-stock companies (AG), associations, and foundations. Administrative bodies that use the UID include the Federal Tax Administration (FTA / ESTV), the Federal Statistical Office (FSO / BFS) itself, and all cantonal commercial register offices.
The UID serves the following purposes:
Unambiguous identification vis-à-vis all Swiss authorities
Basis for the VAT number for taxable enterprises
Proof of corporate existence towards business partners
Mandatory detail on outgoing invoices for businesses liable for VAT
How is the UID structured?
The format CHE-123.456.789 follows a fixed logic: CHE is the ISO country code for Switzerland, the eight randomly assigned digits carry no inherent meaning, and the ninth digit is a check digit calculated from the first eight.
Alongside the official standard form CHE-123.456.789, the FTA also accepts the formats CHE 123 456 789 and CHE123456789. The VAT number is created by appending a space and the suffix «MWST» (German), «TVA» (French), or «IVA» (Italian). According to the FTA, the English suffix «VAT» is not permitted in the Swiss context. The structure and language suffixes are regulated in the UID Ordinance (UIDV); the various spelling variants reflect the administrative practice of the FTA.
What is the difference between UID, VAT number, and commercial register number?
UID, VAT number, and the former commercial register number refer to three different things that are only partially related. The Federal Tax Administration (FTA) and the FSO maintain different registers, and confusing these numbers frequently leads to errors on invoices.
Number | Purpose | Who receives it | Format |
|---|---|---|---|
UID | General business identification number | All active companies in Switzerland | CHE-123.456.789 |
VAT number | Identification in the VAT register | Only companies liable for VAT | CHE-123.456.789 MWST |
Former commercial register number | Identification in the commercial register (replaced in 2014) | Companies formerly required to register | CH-320.3.074.699-6 |
EU VAT ID | Identification in the EU VAT system | Companies providing services/goods in the EU | DE123456789 (example DE) |
The UIDG entered into force on 1 January 2011; following a transitional period, the former 11-digit commercial register number was definitively replaced by the UID in 2014. The Value Added Tax Act (VATA / MWSTG) governs who receives a VAT number in addition to the UID. The EU VAT identification number (EU VAT ID) is a separate system with no link to the Swiss UID. Companies that do not provide supplies or services within the EU do not need one.
How and when do I get my UID number?
You do not apply for a UID; it is issued automatically as soon as the company is registered with a Swiss authority. For companies required to register in the commercial register, the commercial register office triggers the assignment of the UID upon registration (the entry is published in the Swiss Official Gazette of Commerce, SOGC / SHAB), while the Business Identification Register (UID Register) maintains all assigned numbers. The FSO is responsible for the register.
GmbH (LLC)
Legal form: GmbH (LLC)
Trigger for UID assignment: Entry in the commercial register by the commercial register office.
Action required: None. The UID is generated automatically and becomes visible in the UID Register.
AG (Company limited by shares)
Legal form: AG (Company limited by shares)
Trigger for UID assignment: Entry in the commercial register by the commercial register office.
Action required: None. The UID appears automatically after the commercial register entry is completed.
Sole proprietorship with commercial register requirement
Legal form: Sole proprietorship with commercial register requirement
Trigger for UID assignment: Entry in the commercial register once the registration requirement is fulfilled.
Action required: None. The commercial register entry triggers the automatic allocation of the UID.
Sole proprietorship without commercial register requirement
Legal form: Sole proprietorship without commercial register requirement
Trigger for UID assignment: First contact with an authority, for example OASI (AHV) registration with the compensation fund.
Action required: No active steps needed to obtain a UID. Anyone wishing to check whether their UID already exists can search for free on uid.admin.ch
Where can you find a company's UID number?
The quickest way to check or look up a UID is via the free search tool on uid.admin.ch, the Confederation's official UID Register. The portal can be accessed without logging in: enter the company name or number, then open the entry. The Business Identification Register (UID Register) displays the status (active or cancelled), legal form, registered office, and other details.
Zefix (Central Business Name Index, zefix.ch) also displays UIDs, but is limited to companies entered in the commercial register. By contrast, the UID Register contains all UID entities, including businesses not registered in the commercial register. Your own UID can also be found on your incorporation documents or on your commercial register excerpt.
When must the UID number appear on an invoice?
Whether the UID must appear on an invoice depends on a single criterion: whether the company is liable for VAT. According to Art. 26 para. 2 let. a MWSTG, the UID with the suffix «MWST» is among the mandatory details that an invoice issued by a taxable enterprise must generally contain. In practice, it belongs on every outgoing invoice. In principle, every business is subject to VAT. Under Art. 10 para. 2 let. a MWSTG, businesses that generate less than CHF 100’000 in annual turnover from taxable supplies in Switzerland and abroad are exempt from tax liability (for non-profit institutions as well as voluntarily managed sports and cultural associations, the threshold is CHF 250’000).
Anyone remaining below this threshold who does not voluntarily opt for taxation is under no legal obligation to state the UID on invoices. The Swiss Code of Obligations (CO / OR) does not mandate the inclusion of a UID on invoices issued by non-VAT-liable companies. Stating the UID voluntarily (without the VAT suffix) is permitted and can help business partners with identification. Anyone looking to learn more about invoice structure and accounting obligations will find an overview in Accounting basics for SMEs and the self-employed.
Common mistakes when issuing invoices:
Forgetting the VAT suffix: A UID without «MWST» is formally not a VAT number. While this alone does not prevent the recipient from claiming input tax deduction, an invoice is only correct and indisputable when the suffix is included.
UID without hyphens: All common formatting variants are accepted, but an incomplete number (e.g. only the nine digits without CHE) is incorrect.
EU VAT ID instead of Swiss UID: The EU VAT ID has a different format and is not valid in the Swiss VAT system.
Outdated six-digit VAT number: This was discontinued in 2014 and is no longer valid on new invoices.
An invoice recipient can still claim input tax deduction despite minor formatting deviations, provided the conditions under Art. 28 to 33 MWSTG are met.
UID, VAT number, and accounting software: What to consider during setup
When setting up accounting software, the UID and VAT number should be configured first so that they are automatically output correctly on every invoice. Accounting software such as nextesy allows you to enter the VAT number and UID once and display them automatically on all outgoing invoices without manual entry for each invoice. If you are preparing your VAT registration alongside setting up your UID, you will find a compact summary of rates, obligations, and deadlines in the article VAT in Switzerland: Rates, registration obligations, and settlement.
