In Switzerland, VAT liability applies to annual turnover of CHF 100,000 or more (Art. 10 of the Federal Act on Value Added Tax). This applies to all gainful activities, including sex work, OnlyFans, and cam income. Sex work is not exempt from VAT (unlike medical services).
VAT rate on sex work: 8.1% (standard rate). If subject to VAT: monthly or quarterly reporting to the Federal Tax Administration (FTA); input tax deduction on business expenses is possible.
Anyone who is likely to exceed the threshold should engage a tax advisor—retroactive filings are time-consuming and expensive.