Repayment of VAT on reception fees to all households in preparation
Silvia Hunziker
In four test cases, the Federal Court ordered on 2 November 2018 the refund of VAT on radio and television reception fees from 2010 to 2015. As a result of these rulings, the Federal Department of the Environment, Transport, Energy and Communications (DETEC) is proposing that the Confederation refund VAT to all households. DETEC is now preparing a legal basis for a lump-sum refund in the form of a credit to all households without the need for them to take action.
As requested by Parliament in Motion 15.3416 Flückiger, DETEC is drafting a legal basis that will enable VAT to be refunded to all households. This is to take the form of a flat-rate credit on the tax invoice of the future Serafe collection agency. The amount to be repaid will be calculated on the basis of the amount of unlawfully levied VAT and the number of households subject to the levy at the time of repayment. Between 2010 and 2015, around CHF 170 million in VAT was paid on reception fees. Based on a current rough estimate, the amount refunded will be in the region of 50 francs per household. Parliament will have to make a final decision on this.
Anyone who has already submitted an application for a VAT refund will also receive the refund as a credit on the tax invoice.
Background
In a first trial in April 2015, the Federal Supreme Court ruled that reception fees are not subject to VAT. Since then, no VAT has been levied on radio and television licence fees. In its first ruling, the Federal Court left the question of repayment open. The representatives of the consumer organisations subsequently demanded a refund of VAT for the period from 2005 to 2015 in a further procedure. The Federal Administrative Court confirmed this claim in its ruling of 6 March 2017, but the Federal Supreme Court has now limited this claim to the period from January 2010 because of the statute of limitations on VAT. In principle, it confirmed a ruling already published in September 2018 in an individual case.
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