Radio and television reception fee: adjustment of invoices
Biel/Bienne, 19.05.2015 - Following the decision by the Federal Court of 13 April 2015 that VAT will no longer be charged on the radio and television reception fee, those who have already paid the invoice for the period from April 2015 will receive a refund. The company Billag will implement the decision of the Federal Office of Communications (OFCOM). Radio and television reception fee payers will therefore have any overpayment they have made deducted from their next invoice. As a result, they will not be disadvantaged in comparison with households and companies who will receive an invoice in May on which no VAT will be charged.
In future, the invoices raised by Billag for the radio and television reception fee will no longer include VAT. Householders, for example, will therefore pay CHF 451.10 instead of CHF 462.40 per annum. This measure will be applied for the first time to invoices that are due to be sent out shortly, and which cover the period from April 2015 to March 2016. OFCOM and Billag are thus implementing the decision by the Federal Court, delivered on 13 April 2015, to exempt the radio and television reception fee from VAT.
In order to avoid any unequal treatment, households and companies who have paid the annual reception fee during the past 11 months will have the VAT they have paid for months from April 2015 onwards deducted from their next invoice. Those who pay the fee quarterly will benefit similarly if they have already paid for the months of April, May and June of this year.
On its website, OFCOM is publishing tables which enable reception fee payers to see the amount that will be deducted from their next invoice. These tables describe the individual scenarios. OFCOM and the Swiss Federal Tax Administration are also conducting research into any other effects of the judgment of the Federal Court of 13 April 2015.
Address for enquiries
Federal Office of Communication OFCOM
Press service, +41 58 460 55 50, email@example.com
Federal Office of Communications