Swiss VAT registration threshold
Currently, foreign businesses need to register for VAT in Switzerland when their taxable sales on Swiss territory exceed the threshold of CHF 100.000 in a year. As from January 1, 2018 this threshold will be defined differently.
From 2018, a foreign company has to register in Switzerland (through a fiscal representative) if it performs taxable activities liable to VAT in Switzerland and its global turnover exceeds the CHF 100.000 threshold. The threshold is no longer solely looking at the activities in Switzerland.