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From when will the RTV corporate levy be charged?

March 3, 2025

Tax law

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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

Federal Act of March 24, 2006 on Radio and Television (RTVG) > 4. Title: Receiving Programs > 2. Chapter: Fee for Radio and Television > 3. Section: Company Fee > Collection of the Company Fee

Art. 70a Para. 2 RTVG

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

Art. 70a Para. 4 RTVG

4 If the classification into a tariff category for the tax period completed in the previous calendar year is not temporarily possible, the ESTV will invoice the fee only when the tariff category is determined.

Art. 70a Para. 1 RTVG

1 The ESTV collects the fee.

Art. 70a Para. 3 RTVG

3 If there are no or obviously insufficient statements for a company, the ESTV determines the classification into a tariff category at its discretion.

Federal Act of March 24, 2006 on Radio and Television (RTVG) > 4. Title: Receiving Programs > 2. Chapter: Fee for Radio and Television > 3. Section: Company Fee > Collection of the Company Fee

Art. 70a Para. 2 RTVG

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

Art. 70a Para. 4 RTVG

4 If the classification into a tariff category for the tax period completed in the previous calendar year is not temporarily possible, the ESTV will invoice the fee only when the tariff category is determined.

Art. 70a Para. 1 RTVG

1 The ESTV collects the fee.

Art. 70a Para. 3 RTVG

3 If there are no or obviously insufficient statements for a company, the ESTV determines the classification into a tariff category at its discretion.

Radio and Television Regulation of March 9, 2007 (RTVV) > Title 4: Fees for Radio and Television > Chapter 2: Company Fee > 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 invoice the company the total amount of the fee electronically with the next invoice dispatch.

Art. 67e para. 1 RTVV

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

Art. 67e para. 3 RTVV

3 If the ESTV has not billed the fee or if the invoice proves to be incorrect, it will either demand the corresponding amount afterward or refund it.

Radio and Television Regulation of March 9, 2007 (RTVV) > Title 4: Fees for Radio and Television > Chapter 2: Company Fee > 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 invoice the company the total amount of the fee electronically with the next invoice dispatch.

Art. 67e para. 1 RTVV

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

Art. 67e para. 3 RTVV

3 If the ESTV has not billed the fee or if the invoice proves to be incorrect, it will either demand the corresponding amount afterward or refund it.

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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