1.1 VAT registration for domestic taxable persons
In principle, anyone who for commercial or professional reasons performs domestic supplies of goods or services, is subject to Swiss VAT, provided that his annual turnover exceeds CHF 100’000.-. In that case the taxable person is obliged to register for VAT purposes in Switzerland (Art. 10 para. 1 and 2 lit. a VAT Law).
In order to get a Swiss VAT number, an online-questionnaire has to be completed and submitted to the Federal Tax Administration (FTA).