From 1 January 2019 the new device-independent fee will be collected from the Swiss Federal VAT Authority. This new RTV fee replaces the current device-dependent fee, which will be terminated at the end of 2018. In Switzerland, VAT registered person, which is subject to VAT and has a global turnover of CHF 500,000 or more, this VAT registered person is automatically subject to the RTV fee. These companies will automatically receive an annual invoice from the Swiss Federal VAT Authority. The assessment is based on the previous year's total turnover. During the first year of collection, the RTV fee liability will be based on the total turnover from the year before last (total turnover in 2017). The RTV fee is applicable for all Swiss VAT registered person regardless the type of the turnover and the effective usage of Radio and TV. The global, worldwide turnover is relevant for the RTV fee assessment. There are 6 tariff categories. The minimum fee is CHF 365, the maximum RTV fee amounts to CHF 35’590.