Pay the radio and TV fee

Here you’ll find the account details for paying the company tax, as well as information on extending deadlines or paying in instalments. Got questions? The Division for Collection & Partner Data is here to help.

Note:

The payment information of the Federal Tax Administration (FTA) has been updated.
The international IBAN and a SCOR reference (e.g., RFXXKXXXXXXXXXXXXXXXX) are now used instead of the previous QR-IBAN and QR reference.
Please use the payment details indicated on the payment slip for your payment.

Payment address corporate fee for radio and tv

Federal Tax Administration FTA
Value Added Tax VAT
3003 Berne

PostFinance, Berne
IBAN CH60 0900 0000 3000 0037 5
BIC (Bank Identifier Code) POFICHBEXXX

Please always indicate your FTA-ID or UID number and the purpose of payment in the designated message box.

PostFinance CH60 - Confirmation of business relationship

• Deadlines and due dates

  Payment of the invoice

  The corporate radio and television fee is charged annually.
  The due date is determined by the invoice issued by the FTA in accordance with Art. 70 RTVA.

  Offsetting

  An offset of the invoiced corporate radio and television fee against VAT refunds is permitted (Art. 70b para. 4 RTVA).

• Payment deadline

  If payment of the corporate radio and television fee by the due date would cause significant hardship, the FTA may grant an extension of the payment deadline or allow payment in instalments.
  A request for an extension must be submitted in writing via the contact form on the FTA website or by post to the following address:

  Federal Tax Administration FTA
  Main Division Resources
  Debt Collection & Partner Data Division
  Schwarztorstrasse 50
  3003 Berne

  An instalment plan can be requested online by submitting a proposed payment schedule.

  The FTA will assess extensions and instalment plans based on the specific circumstances of each case.

• Interest on late payments and refund interest

  In the event of late payment of the fee, interest on late payment of 5% per year is due automatically, without any reminder, in accordance with Art. 70b para. 1 RTVA.

• Debt collection measures

  If the taxable person fails to make payment of the tax debt, or makes an obviously insufficient payment despite a prior reminder, the FTA will initiate debt collection proceedings for the amount due.
  Until 31 December 2024, the collection of taxes and duties could only be pursued through debt collection by seizure (Art. 43 no. 1 SchKG). This provision has been repealed, and as of 1 January 2025, any debtor entered in the Commercial Register will be subject to debt collection by bankruptcy (Art. 39 SchKG).

• Refund request

  Answers to questions regarding refunds of the corporate radio and television fee can be found directly on the following page:
  Request a refund – Corporate Radio and TV Fee

Questions and answers about billing

• When will invoices be sent?

  Invoices are issued between February and October, as soon as the FTA has the previous year's turnover. An invoice will automatically be issued if your company is subject to the fee.

• Why am I getting two invoices for the radio and television fee, one from Serafe AG and one from the FTA?

  Households as well as companies which are subject to VAT and have a turnover of CHF 500 000 or more are subject to the fee. Owners of sole proprietorships pay the household fee to Serafe AG as a household member. If a household member's company meets the requirements for corporate fee liability, the company receives an invoice for the corporate fee from the FTA, irrespective of whether the company is a sole proprietorship or a legal entity. The household and corporate fees are payable even if the business premises and home are in the same property.

• Is VAT levied on the corporate fee?

  The radio and television fee is not subject to VAT.

• How long do I have to pay my bill?

  The bill for the corporate fee has to be paid within 60 days from the time of issue.

• Can I pay by my corporate fee by instalment?

  Request a payment deadline or payment plan from your contact in the FTA's Collection Division. Payment facilities may lead to interest on arrears.

• What will happen if I do not pay the fee?

  If you do not pay the radio and television fee on time, you will receive a reminder. A payment plan request can be submitted via this link: Submit a proposal for a payment plan.

  If you do not pay the bill despite the reminder, debt enforcement proceedings will be initiated.
  

• I have received a payment summons. What do I have to do?

  If you agree with the debt enforcement proceedings, pay the amount ordered. You can do this directly at the debt enforcement office or request a payment slip from the FTA.

  If you contest the debt enforcement proceedings, you have to file an objection within ten days of the payment summons being notified. This must be done at the debt enforcement office. You do not have to substantiate the objection. However, if you wish to substantiate your objection, please send the rationale to the FTA and not to the debt enforcement office.

• Why does the payment summons generate additional costs?

  Various costs have to be borne by the debtor, e.g. debt enforcement costs are incurred with debt enforcement proceedings. The debt enforcement office charges those costs to the FTA.

• I do not agree with the debt enforcement proceedings. What should I do?

  File an objection within ten days of the payment summons being notified. To counter the objection, the FTA can issue an order based on its status as an authority.

• Will the FTA withdraw the debt enforcement proceedings once I have paid?

  The FTA will have the debt collection proceedings deleted from the debt collection register when the entire sum being claimed has been paid (basic claim, debt enforcement costs, default interest) and you have expressly requested this deletion in writing.

Laws and ordinances

• 784.40 – Federal Act on Radio and Television (RTVA)
• 784.401 – Ordinance on Radio and Television (RTVO)
• 172.021 – Federal Act on Administrative Procedure (Administrative Procedure Act, APA)
• 641.207.2 – Ordinance of 20 March 2020 on the temporary waiver of interest on late payments for delayed payment of taxes, incentive taxes and customs duties, and on the waiver of loan repayments by the Swiss Society for Hotel Credit
• 281.1 – Federal Act on Debt Enforcement and Bankruptcy (DEBA)

Contact

If you have any questions, please contact us using the contact form.

Specific questions (German)

• Questions about billing
• Questions about payment

Federal Tax Administration FTA
Main Division VAT
Schwarztorstrasse 50
3003 Berne