On 29 August 2018, the Federal Office of Communications (OFCOM) published the explanatory report on the partial revision of the Radio and Television Ordinance (RTVO).
According to art. 70 RTVA, companies (with registered office, domicile or permanent establishment in Switzerland) which are entered in the VAT register and achieve a total annual turnover of at least CHF 500,000 (excluding VAT) are liable to pay the levy. Companies without a registered office, domicile or permanent establishment in Switzerland are not subject to the levy.
The FTA has published a corresponding technical information on 30 August 2018. According to this information, the total turnover includes the worldwide turnover (less reductions in remuneration) of a company, irrespective of its tax qualification for VAT. This also includes turnover from services that are exempt or exempt from VAT. The assessment basis is the total turnover achieved in the previous year. In the first year of the survey (2019), invoices are sent out in January.
The explanatory report is available here or all the technical information is available here.
