Businesses
Businesses with an annual turnover of more than CHF 100,000 must pay value added tax. They must register with the Federal Tax Administration and account for their sales annually. When they register, they are given a VAT number.
This also applies to companies based abroad if they provide services in Switzerland.
Organisers of events
Organisers of one-off sports, cultural or other events (e.g. village or street festivals) are required to charge VAT. This applies if they earn at least CHF 100,000 from the sale of food and drink, advertising, etc.
Clubs
Charitable institutions or non-profit associations that are run on a voluntary basis must register for VAT if they have a turnover of CHF 250,000 or more.