Businesses (with registered office, domicile or permanent establishment in Switzerland) which are registered 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. Businesses without registered office domicile or permanent establishment in Switzerland territory will not have to pay any fee.
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.