Bills, Invoices & Copies

What a Swiss medical invoice contains

Swiss medical invoices (Arztrechnung, facture médicale) are highly standardised. A compliant KVG invoice contains:

• Your details: Name, date of birth, insurance number (from your Krankenkassenkarte), and the role code (patient, insured, guarantor)
• Provider details: Name, address, and ZSR number (provider identification number) of the billing practice or hospital
• Insurer details: Name and identifier of your KVG insurer
• Billing date and treatment dates
• Billing model: Indication of whether this is tiers garant (you pay first) or tiers payant (insurer pays)
• Diagnosis (ICD-10 code): The medical diagnosis for which treatment was provided
• Itemised billing positions: Each Tarmed or Tardoc position with code, description, quantity, point value, and CHF amount
• Total amount due
• Payment details: Bank account or QR-bill reference for payment

The QR-bill (QR-Rechnung)

Since 2022, Swiss payment slips have been standardised to the QR-bill format. Medical invoices sent by post include a QR code in the bottom section that you can scan with your e-banking app to trigger payment. The orange payment slip (ESR) is now replaced by the QR code. Most Swiss banking apps (PostFinance, UBS, Credit Suisse, Raiffeisen, etc.) support scanning the QR code directly.

If you receive an invoice with a QR code but prefer to pay manually, the payment details (IBAN, reference number) are printed alongside the QR code.

How to submit an invoice to your insurer

Under the tiers garant model (most outpatient care), you receive the invoice and must submit it to your insurer. Methods:

• Insurer app: Most major Swiss insurers (CSS, Helsana, Swica, etc.) have apps where you can photograph the invoice and submit it digitally. This is the fastest method and the one most insurers now recommend.
• Online portal: Most insurer websites have a bill submission form where you upload a scan of the invoice.
• Post: You can send the original invoice by post to your insurer. Keep a copy for your records. This is the slowest method.

Once submitted, the insurer processes the claim (typically within 1–3 weeks) and issues a settlement statement (Abrechnung / décompte) showing what they will pay and what you owe. If the franchise is not yet met, you pay the clinic. If the franchise is met, the insurer settles with the clinic directly.

Requesting copies of invoices

You have the right to request copies of any invoice issued in your name from the billing clinic. Contact the clinic's billing office (Abrechnungsabteilung) directly. Provide the date of treatment and your name. Practices may charge a small administrative fee for reprints.

Your insurer also keeps records of all processed claims. You can request a full claims history (Leistungsabrechnung) from your insurer — this shows every invoice they have processed on your behalf, the amounts, and how they were settled. This is useful for tax purposes, for checking that all your submitted invoices were received, and for tracking your franchise usage across the year.

Invoices and taxes

Medically necessary healthcare costs that are not covered by insurance and exceed a threshold of your taxable income are deductible on your Swiss tax return. Keep all medical invoices and settlement statements from your insurer throughout the year. At tax time, your insurer can provide a summary statement, and you can also compile the total from your claims history.

The exact threshold for deductibility and the rules vary by canton — consult the tax authority of your canton for the specific calculation.