The LSVA at a Glance - from Data Collection to Billing
The performance-related heavy vehicle charge (/LSVA) must be paid for all motor vehicles and their trailers registered in Switzerland and abroad which
- have a maximum permissible laden weight of more than 3,5 tonnes
- are used for the carriage of goods and
- are driven within the customs territory.
On this page, you will find the most important information about the LSVA. For further details, please refer to the legal basis and Directive 15-02 on the Heavy Vehicle Charge.
The LSVA levying system
The system for levying the LSVA is based on recording services private providers make available to vehicle owners. The federal government only defines the data to be supplied by the providers and verifies its quality. The recording and reporting of kilometres driven will thus become a service for those liable to pay the charge. This system approach is open to innovation on the provider market, allowing it to keep pace with rapid technological developments.
Recording systems
Vehicles subject to the LSVA, as well as electrically powered heavy vehicles for the transport of goods, are subject to the equipment requirement. The automated recording of kilometres driven must be carried out using one of the following on-board recording systems:
National Electronic Toll Service (NETS)
- valid only for electronic levying of the road charge within the Swiss customs territory
- invoices are issued directly by the FOCBS
- registration in the federal ePortal is necessary for vehicles registered abroad
European Electronic Toll Service (EETS)
- valid for electronic levying of various European road charges
- for vehicles registered in Switzerland, invoicing is carried out by the FOCBS
- for vehicles registered abroad, the LSVA is invoiced by the respective providers
The approved LSVA providers can be found on the following page: NETS and EETS.
National Manual Toll Service (NMTS)
Vehicles registered abroad that are not equipped with an on-board recording system of an EETS/NETS provider can manually declare the kilometres driven.
Further information can be found on the following page: NMTS.
The NMTS also serves as a fallback solution for vehicles equipped with the EETS service.
Further information can be found on the following page: NMTS.
The NMTS also serves as a fallback solution for vehicles equipped with the EETS service.
Assessment basis
The LSVA is calculated on the basis of the kilometres driven within the Swiss customs territory, the relevant total weight, and the emission level.
Checks
The FOCBS records heavy goods traffic on site and compares the data collected with the mileage recorded by the on-board recording system or the mileage reported to the FOCBS by the providers for assessment purposes.
The FOCBS operates both stationary and mobile recording systems in Switzerland and Liechtenstein to verify the HVC mileage data.
Decisions and invoices in the ePortal
All documents, such as LSVA decisions and invoices, are published in the ePortal via the Chartera Output application. Access to these documents, as well as all other actions in the ePortal, requires one-time registration as a business partner (see also the instructions under "Registration for the digital services of Swiss Customs on ePortal (Onboarding)").
Assessment decisions and invoices are generally issued in the middle of the month. However, invoices may be issued a few days after the decisions are prepared.
You can find more information about the LSVA services offered on the ePortal here: LSVA on ePortal.
Payment options
Information on payment options can be found here: Payments / invoices.
Refunds and concessions
Refunds and concessions pursuant to Article 2, paragraph 2 and Articles 10 et seq. of the Heavy Vehicle Charge Ordinance must be entered in the ePortal. This requires registration in the ePortal as a business partner. For more information, please visit the following page: LSVA on ePortal.
Joint and several liability
The Heavy Vehicle Charge Act (Art. 5a) designates various parties as jointly and severally liable.
Upon request, the FOCBS can confirm to the jointly and severally liable parties that the vehicle owner is neither insolvent nor has been unsuccessfully reminded to pay.
Requests can be submitted via the ePortal using the appropriate role “HVC Leasing Company.” This requires registration in the ePortal as a business partner. For more information, please visit the following page: LSVA on ePortal.