Performance-related Heavy Vehicle Charge (LSVA)
The performance-related heavy vehicle fee (LSVA) is a federal tax based on the total weight, emission level and kilometres driven in the customs territory. It applies to motor vehicles and their trailers that have a maximum permissible laden weight of more than 3.5 tonnes and are used to transport goods.
The LSVA at a Glance
Here you will find information on data recording, assessment basis, checks, assessment decisions and invoices, payment options, refunds and concessions, as well as joint and several liability.
Automated LSVA recording systems: NETS and EETS
The kilometers driven must generally be determined using a recording system from a NETS or EETS provider. This also applies to heavy-duty electric vehicles used for the transport of goods.
NMTS
The NMTS is available for vehicles without an EETS or NETS solution (foreign vehicles only).
HVC (LSVA) in ePortal
Registration in ePortal is required to retrieve HVC decisions and invoices, as well as to access other HVC (LSVA) services.
FAQ HVC (LSVA)
The LSVA system is being upgraded to a digital solution. From 2025, registration with a NETS or EETS provider is required. Vehicle owners will have more options for recording journey data.
HVC - Contacts
For questions concerning the performance-related heavy vehicle fee (LSVA), specific contact persons are available to assist. The information provided includes relevant phone numbers for resolving declaration problems, reminders, and decisions. Please contact the responsible persons directly if needed.