Hi English forum

I've been living and working in Zürich for over a year now. I got some freelance work next to my fulltime job and need to send an invoice.

It's below 5000chf but for a big AG company. I do not plan to make more then 5000chf a year on this side business.

Do i need to register og company og what is the easiest way to send and invoice and still remain professional.

Thanks in advance.

Cheers Tom

Jus send an invoice with your name on it. Then do nothing would be the easiest

From ch.ch:

"Declaring Supplemental Income:

If you have earnings in addition to you main employment, you must also pay tax on that income. You also have to pay social security contributions on these subsidiary earnings. Basically, any wage or salary is subject to AHV / IV / EO deductions. There is one exception: If you do not earn more than CHF 2,300 in one year with one employer, you only have to pay social security contributions if you choose to.

If you correctly declare your subsidiary earnings in your tax return, you can make deductions for business expenses as you can with your main source of income. If your subsidiary earnings are from self-employment, you can claim the actual business expenses for this activity."

https://www.ch.ch/en/declaring-supplementary-income/

You might also wish to read several topics on the ch.ch "Becoming Self-Employed" list:
a. "Commercial Register": No need to register your business in commercial register.
b. "Value added tax (VAT)": No need to file a VAT return since revenue less than CHF 100,000.
https://www.ch.ch/en/becoming-self-employed/

So, send an invoice with your name on it. Since you will not have a VAT number, no VAT should be charged to your customer. Declare supplemental income for income tax, after deducting actual expenses, and for AHV (social security) purposes.

Thank you MennoFloyd!

Thank you for great replies.