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From when will the RTV corporate levy be charged?

March 3, 2025

Tax law

Open in Omnilex

Start of the RTV company fee

The corporate fee for radio and television is levied by the Federal Tax Administration (ESTV) as soon as all revenue data is available. The annual statement is delivered between February and October (Art. 70a Abs. 2 RTVG; Art. 67e Abs. 1 RTVV).

A company becomes liable for the fee in the year following the year in which it first exceeds the relevant revenue threshold of CHF 500,000 (estv.admin.ch/estv/de/home/bundesabgaben/abgabe-radio-tv/uartv-tarifkategorien.html 4).

As soon as all necessary information is available which allows the classification of a company into a tariff category, the ESTV will charge the fee with the next invoice dispatch (Art. 67e Abs. 2 RTVV). If the classification into a tariff category is not provisionally possible, the fee will only be charged once the exact tariff category has been determined (Art. 70a Abs. 4 RTVG).

The payment deadline is 60 days after the invoice is issued (estv.admin.ch/estv/de/home/bundesabgaben/abgabe-radio-tv/uartv-rechnung.html 2).

Sources

Radio and Television Regulation of March 9, 2007 (RTVV) > 4. Title: Levy for Radio and Television > 2. Chapter: Company Levy > Billing

Art. 67e Para. 1 RTVV

(Art. 70a RTVG)

Art. 67e Para. 2 RTVV

2 As soon as the ESTV has all the information necessary to classify a company into a tariff category, it will electronically invoice the company for the total amount of the levy with the next invoice dispatch.

Art. 67e Para. 1 RTVV

1 The ESTV sends out electronic annual invoices to liable companies on a monthly basis, first in February and last in October of each year.

Art. 67e Para. 3 RTVV

3 If the ESTV has not billed the levy or if the invoice proves to be incorrect, it will collect the relevant amount afterwards or refund it.

Radio and Television Regulation of March 9, 2007 (RTVV) > 4. Title: Levy for Radio and Television > 2. Chapter: Company Levy > Billing

Art. 67e Para. 1 RTVV

(Art. 70a RTVG)

Art. 67e Para. 2 RTVV

2 As soon as the ESTV has all the information necessary to classify a company into a tariff category, it will electronically invoice the company for the total amount of the levy with the next invoice dispatch.

Art. 67e Para. 1 RTVV

1 The ESTV sends out electronic annual invoices to liable companies on a monthly basis, first in February and last in October of each year.

Art. 67e Para. 3 RTVV

3 If the ESTV has not billed the levy or if the invoice proves to be incorrect, it will collect the relevant amount afterwards or refund it.

Art. 70a Abs. 2 RTVG

2 The ESTV determines annually, as part of the collection of value-added tax, the classification of each taxable company into a tariff category and invoices the tax.

Art. 70a Abs. 4 RTVG

4 If the classification into a tariff category is provisionally not possible for the tax period concluded in the previous calendar year, the ESTV will invoice the tax only once the tariff category is determined.

Art. 70a Abs. 2 RTVG

2 The ESTV determines annually, as part of the collection of value-added tax, the classification of each taxable company into a tariff category and invoices the tax.

Art. 70a Abs. 4 RTVG

4 If the classification into a tariff category is provisionally not possible for the tax period concluded in the previous calendar year, the ESTV will invoice the tax only once the tariff category is determined.

Company charge Radio TV: Tariff categories

estv.admin.ch/estv/de/home/bundesabgaben/abgabe-radio-tv/uartv-tarifkategorien.html 4

A company becomes liable for the charge in the following year after the year in which it first exceeded the relevant revenue threshold. If a company had an annual revenue of over CHF 500,000 in the previous year, it is liable for the charge in the following accounting year.

Company charge Radio TV: Tariff categories

estv.admin.ch/estv/de/home/bundesabgaben/abgabe-radio-tv/uartv-tarifkategorien.html 4

A company becomes liable for the charge in the following year after the year in which it first exceeded the relevant revenue threshold. If a company had an annual revenue of over CHF 500,000 in the previous year, it is liable for the charge in the following accounting year.


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