Reception fee for radio and television without VAT

Since April 2015, the radio and television reception fee has no longer been subject to value-added tax (VAT). It decreased from CHF 462 to 451. This is the consequence of a ruling published on 29 April 2015 by the Federal Supreme Court. Before then, the radio/TV reception fee was subject to VAT at a rate of 2.5%. Fee payers who have paid their invoice in recent months are seeing a reduction in their next invoice, as the VAT amounts they have already paid for April 2015 and subsequent months are being deducted from it. Conversely, following a detailed analysis of the situation, the Federal Office of Communications (OFCOM) and the Federal Tax Administration (FTA) came to the conclusion that this decision does not justify a retroactive refund of VAT on the fees.

Press releases

Amount of the fee

Type of reception New rate
(excl. VAT)
Previous rate
(incl. VAT)
Private Radio and television reception (households) 451.10 462.40
Radio and television reception on professional or commercial basis I 597.50 612.40
Radio and television reception on professional or commercial basis II 995.40 1'020.30
RécRadio and television reception on professional or commercial basis III 1'374.20 1'408.60

Reductions in the next radio and television fee invoice

OFCOM and Billag implementied with immediate effect the decision by the Federal Court, delivered on 13 April 2015, to exempt the radio and television licence from VAT. The new invoices sent out in May were therefore for the sum of CHF 451.10.

Households who have paid their annual invoice in recent months will therefore already have paid VAT for the period from April 2015. The overpayment will be refunded from their next invoice.

Examples

Family A pays its television fee annually in November. The last invoice therefore covered the period from October 2014 to September 2015. As VAT has no longer been payable since the judgment of the Federal Court of 13 April 2015, family A has overpaid 6 months' VAT (April to September 2015). This amount, CHF 5.60, will be deducted from the next annual invoice, which the family will receive next November.

Household B, which received its invoice in April but has not yet paid it, must pay the full amount, in order to avoid additional administrative work and the cost of sending a reminder. The amount of VAT it will pay for April 2015 will be deducted from the invoice it will receive in April 2016.

Refund schedule for households receiving an annual invoice

Date of the last invoice Invoice period Number of months eligible for the VAT refund Amount deducted from the next invoice*
Radio and television Radio alone TV alone
June 2014 05.2014 - 04.2015 1 0.95 0.35 0.60
July 2014 06.2014 - 05.2015 2 1.90 0.70 1.20
Aug. 2014 07.2014 - 06.2015 3 2.85 1.05 1.80
Sept. 2014 08.2014 - 07.2015 4 3.80 1.40 2.40
Oct. 2014 09.2014 - 08.2015 5 4.70 1.70 3.00
Nov. 2014 10.2014 - 09.2015 6 5.60 2.05 3.60
Dec. 2014  11.2014 - 10.2015 7 6.55 2.40 4.15
Jan. 2015  12.2014 - 11.2015 8 7.50 2.75 4.75
Feb. 2015  01.2015 - 12.2015 9 8.45 3.10 5.35
Mar. 2015  02.2015 - 01.2016 10 9.40 3.45 5.95
Apr. 2015  03.2015 - 02.2016 11 10.35 3.80 6.55
May 2015  04.2015 - 03.2016 0 0.00 0.00 0.00

Refund schedule for households receiving a quarterly invoice

Date of the last invoice Invoice period Number of months eligible for the VAT refund Amount deducted from the next invoice*
Radio and television Radio alone TV alone
Feb. 2015 02.2015 - 04.2015 1 0.95 0.35 0.60
Mar. 2015 03.2015 - 05.2015 2 1.90 0.70 1.20
Apr. 2015  04.2015 - 06.2015 3 2.85 1.05 1.80

Refund schedule for companies receiving an annual invoice

Date of the last invoice Invoice period Number of months eligible for the VAT refund Amount deducted from the next invoice*
Professional or commercial reception I Commercial reception II Commercial reception III
Radio
and TV
Radio only  TV only Radio
and TV
Radio only TV only Radio
and TV
Radio only  TV only
June 2014  05.2014 - 04.2015 1 1.25  0.45 0.80 2.05 0.75 1.30 2.85 1.05 1.80
July 2014  06.2014 - 05.2015 2 2.50  0.90  1.60  4.15  1.50  2.65  5.75  2.10  3.65
Aug. 2014  07.2014 - 06.2015 3 3.70  1.35  2.35  6.20  2.25  3.95  8.60  3.15  5.45
Sept. 2014  08.2014 - 07.2015 4 4.95  1.80  3.15  8.30  3.05  5.25  11.45  4.20  7.25
Oct. 2014  09.2014 - 08.2015 5 6.25  2.30  3.95  10.40  3.80  6.60  14.35  5.25  9.10
Nov. 2014  10.2014 - 09.2015 6 7.5  2.75  4.75  12.45  4.55  7.90  17.20  6.30  10.90
Dec. 2014  11.2014 - 10.2015 7 8.75  3.20  5.55  14.50  5.30  9.20  20.05  7.35  12.70
Jan. 2015  12.2014 - 11.2015 8 9.95  3.65  6.30  16.60  6.05  10.55  22.90  8.35  14.50
Feb. 2015  01.2015 - 12.2015 9 11.20  4.10  7.10  18.65  6.80  11.85  25.75  9.40  16.35
Mar. 2015  02.2015 - 01.2016 10 12.45 4.55  7.90  20.75  7.60  13.15  28.60  10.45  18.15
Apr. 2015  03.2015 - 02.2016 11 13.70 5.00  8.70  22.80  8.35  14.45  31.50  11.50  20.00
May 2015  04.2015 - 03.2016 0 0.00  0.00  0.00  0.00  0.00  0.00  0.00  0.00 0.00

Refund schedule for companies receiving a quarterly invoice

Date of the last invoice Invoice period Number of months eligible for the VAT refund Amount deducted from the next invoice *
Professional or commercial reception I Commercial reception II Commercial reception III
Radio
and TV
Radio only TV only Radio
and TV
Radio only TV only Radio
and TV
Radio only TV only
Feb. 2015  02.2015 - 04.2015 1 1.25  0.45 0.80 2.05 0.75 1.30 2.85 1.05 1.80
Mar. 2015  03.2015 - 05.2015 2 2.50  0.90  1.60  4.15  1.50  2.65  5.75  2.10  3.65
Apr. 2015  04.2015 - 06.2015 3 3.70  1.35 2.35  6.20  2.25 3.95  8.60 3.15  5.45

* The increase in the amounts refunded is not linear, as the amounts in question are rounded

Specialist staff
Last modification 30.05.2016

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