Businesses which are entered in the VAT register and have a total annual turnover of CHF 500,000 (without VAT) or more are subject (SR 784.40) to the fee. The total turnover declared under code 200 of the VAT return (less consideration reductions) is decisive.
Total turnover includes a company's worldwide turnover, independent of the definition applicable under VAT rules. This also includes turnover from services which are exempt or excluded from VAT.
Companies subject to VAT with a total turnover of less than CHF 500,000 are not liable for payment of the fee. Assessment is based on the previous year's total turnover. During the first year of collection, fee liability will be based on the total turnover from the year before last (to-tal turnover in 2017).