A Sales Receipt is a fundamental document in Swiss commercial transactions, required under both the Swiss Code of Obligations and VAT legislation. It serves as official proof of purchase and must be issued for all commercial transactions in Switzerland. The document must include specific elements required by Swiss law, such as the seller's VAT number (for registered businesses), clear itemization of goods or services, and proper VAT calculation. Sales Receipts are particularly important in Switzerland due to strict VAT documentation requirements and consumer protection laws. They serve multiple purposes: proving the transaction occurred, enabling returns or warranty claims, meeting tax obligations, and providing necessary documentation for business accounting. The format and content must comply with Swiss federal regulations while being clear and understandable for customers.

1. Business Information: Legal business name, address, and VAT registration number of the seller

2. Receipt Number: Unique identifier for the transaction

3. Date and Time: Date and time when the transaction occurred

4. Items Purchased: Detailed list of products/services with individual prices and quantities

5. Price Calculation: Subtotal, VAT amount (with rate specified), and total amount

6. Payment Information: Payment method used and confirmation of payment received

7. Basic Terms: Essential information about returns policy and warranty (if applicable)