With the introduction of the partially revised VAT legislation on January 1st, 2018 worldwide revenue is to be considered for the determination of the Swiss VAT liability. In consequence, worldwide revenue must be declared in the Swiss VAT statements as of this date.
The revenue determination can be made based on following information:
Regardless the above, Swiss population decided on a voting in March 2018 that public TV and radio stations shall remain supported by the government. Thus, the revised Federal Act on Radio and Television (RTVA) becomes effective as of January 1st, 2019.
With this, all companies registered for VAT in Switzerland will be liable to pay for a radio and television fee. The fee is calculated based on the annual worldwide revenue according to the VAT statement and will be charged based to the following tariff:
Annual worldwide revenue
Annual fee (CHF)
Up to 499'999
500'000 - 999'999
1 Mio. - 4'999'999
5 Mio. - 19'999'999
20 Mio. - 99'999'999
100 Mio. - 999'999'999
1 billion and more
Generally, the previous year revenue is to be considered for the calculation of the RTVA fee; except in the first year, means in the year 2019, the year 2017 revenue is to be considered. The RTVA fee will be invoiced separately from the VAT - the first invoices will be issued starting from January 2019.