11.01.2016

How to account Billag credit note correctly

On the next Billag bill there will be a credit note - but how to account correctly?


By a Federal Court ruling it has been determined that the Billag fees are not VAT-liable. Retrospectively, however, nothing will be returned - at least not further back than 1 April 2015.

But if you have already paid for the period from 1 April 2015 with the last annual invoice, you will get a credit note with the next bill. It involves the refund of VAT.

If you are VAT-liable this means: This credit note is a 100% tax-refund - at least if you have asserted the input tax on the original invoice (in the example below CHF 3.65). The newly billed fee accordingly is to account without VAT in future.

Example

Reception fee 1.12.2015-30.112016
Credit note VAT from 1.4.2015
Total
CHF 218.40
CHF -  3.65
CHF 214.75

Note: The similar-looking invoice from SUISA is still burdened with VAT, some with 8% and some with 2,5%. These input taxes still can be asserted when all requirements are met.