An Honorarium Invoice is commonly used in Switzerland when professional services are rendered on a one-time or limited basis, such as for guest speaking, expert consultation, or specialized professional input. This document type is particularly relevant under Swiss law when the service provider is not in a regular employment relationship with the paying organization. The Honorarium Invoice must comply with Swiss commercial law requirements and should include specific elements required by Swiss tax authorities and social security regulations. It serves as an official record for both accounting and tax purposes, enabling proper documentation of professional income and ensuring compliance with Swiss financial reporting standards. This document type is distinct from regular commercial invoices and is specifically designed to handle honorarium payments while meeting all relevant Swiss legal and regulatory requirements.

1. Invoice Header: Contains invoice number, date, and document identification as 'Honorarium Invoice'

2. Service Provider Details: Full name, address, and if applicable, company registration/VAT numbers of the person/entity providing the service

3. Client Details: Full name and address of the person/organization being invoiced

4. Service Description: Detailed description of services rendered, including dates or periods of service

5. Amount Details: Clear breakdown of the honorarium amount, any expenses, and total amount due

6. Payment Terms: Payment deadline and full banking details including IBAN and BIC/SWIFT codes

7. Legal Declarations: Mandatory statements about VAT status and any applicable legal notices