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.
From 1 January 2019 the radio-television fee will be collected from households and businesses. The new device-independent fee replaces the current licence fee, which will be terminated at the end of 2018. The radio-television fee is CHF 365 for each private household per year; a business with an annual turnover above CHF 500'000 will pay between CHF 365 and 35'590 per annum, depending on turnover.
Billag AG has received the new mandate for collection of radio and television reception fees on 11 April 2006. The contract between the Federal Department of Environment, Transport, Energy and Communications (DETEC) and Billag came into force on 1 January 2008 and expires at the end of 2014. The DETEC has decided to extend the contract until 2017. Billag will thus remain the collection agency for radio and television reception fees until the entry into force of a new fee system to be decided in parliament.