The Billag fee was ruled as not unbinding tax by the Federal Court. It can’t be reimbursed retrospectively, especially further back than 01/04/2015.
In the case of a company that has paid for the financial statements starting with 1.4.2015, the respective sum is deducted on the next bill credit. The deduction involves the refund of VAT. The respective credit should be recorded as a tax refund at 100%. The fee billed from now on is recorded in the future without VAT.