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
- Reductions in the next radio and television fee invoice
- Examples
- Refund schedule for households receiving an annual invoice
- Refund schedule for households receiving a quarterly invoice
- Refund schedule for companies receiving an annual invoice
- Refund schedule for companies receiving a quarterly invoice
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
Last modification 30.05.2016