Express courier. Direct.
Also overnight.
x25pronto Switzerland takes goods direct to the destination. Small loads go by car. Larger loads go by van or Van XL. Direct, express and overnight trips run Monday to Sunday when a slot is free. Free times are shown in the booking calendar. This keeps the plan clear.
Legal duties and taxes for independent courier partners
Clear overview of tax, social insurance, invoicing and insurance obligations for independent courier partners in Switzerland. Partner-focused; not employment advice.
Quick answer
Independent courier partners in Switzerland must register for AHV/IV/EO, declare business income on their tax return, issue proper invoices and secure suitable insurance. This guide summarises the main legal duties and practical steps.
What ‘independent’ means for courier partners
Independent means you operate on your own account and bear business risk. You are not an employee of x25pronto. That affects social insurance, taxes and how you invoice clients.
Taxes: income tax and withholding tax
You report profit from courier activities in your personal tax return. Deduct business expenses first: vehicle costs, insurance, phone, fuel and parking. If you run an Einzelfirma, the taxation remains personal but with specific deductible items. Cross-border and foreign-status cases should check withholding tax rules in their canton or municipality.
AHV/IV/EO and social insurance
Register with the cantonal compensation office (Ausgleichskasse) for AHV/IV/EO as self-employed. Contributions are based on income and may include a minimum assessment. Depending on income, occupational pension (BVG) rules may apply. Consider voluntary daily allowance or accident insurance as needed.
VAT and registration thresholds
VAT registration generally becomes necessary when your taxable turnover exceeds the legal threshold (check current figures on ESTV). Small businesses below the threshold can opt out. If registered, follow VAT invoicing and input tax deduction rules.
Invoicing and bookkeeping
Issue clear invoices with date, service description, amount and your UID if VAT-registered. Keep simple accounts: income, expenses and receipts. Higher turnovers require more detailed accounting. Use digital tools or an accountant for periodic closings and VAT filings.
Insurance: liability, accident and vehicle
You should hold liability insurance that covers professional risks. Verify whether your private liability or vehicle insurance covers business use. Accident insurance (occupational and non-occupational) may be required depending on hours worked. Define liability for loss or damage in contracts with clients.
Frequently asked questions
Do I have to pay AHV as a courier partner?
Yes. As self-employed you register your income with the Ausgleichskasse and pay AHV/IV/EO contributions. The contribution base is your net profit.
When must I charge VAT?
You must register for VAT if your taxable turnover exceeds the statutory threshold. Check the current limit with the Swiss Federal Tax Administration (ESTV) or consult your accountant.
Which insurances are most important first?
Start with liability insurance, vehicle cover for business use and appropriate accident insurance. Consider income protection or daily allowance insurance depending on risk tolerance.
How do I invoice x25pronto assignments correctly?
Create invoices with date, service details, single-item amounts, total and your UID if VAT-registered. Keep all supporting receipts and a clear income-expense overview.