Lump-sum heavy vehicle charge (PSVA) for Swiss vehicles
In Switzerland, a performance-related heavy vehicle charge is payable for transport motor vehicles and trailers with a total weight of over 3.5 tonnes each.
The charge is levied in the form of a lump sum (lump-sum heavy vehicle charge, PSVA) for the vehicle types listed below.
- Heavy passenger vehicles
- Heavy campervans, motorhomes and caravans
- Vehicles used for transporting passengers (coaches, buses)
- Tractors and motor carriages
- Motor vehicles for fun fairs and circuses
- Other motor vehicles for the carriage of goods with a maximum speed of 45 km/h
If vehicles tow trailers that are subject to the heavy vehicle charge, the towing weight of the tractor unit is also subject to the charge. This means that the PSVA has to be paid also for such trailers that are towed by motor vehicles that alone would not be subject to the heavy vehicle charge (e.g. passenger vehicles weighing less than 3.5 tonnes). In this case, the charge is calculated based only on the towing weight.
In the case of liable vehicles with interchangeable number plates, the charge is payable only for the vehicle with the highest rate.
Calculation of the charge
The charge is calculated based on the total weight of the tractor unit or the towing weight. The data in the vehicle registration document is decisive.
Due date of charge (collection)
The charge is payable in advance for the calendar year. It becomes due upon official registration or at the start of the year, and liability ends on the day when the number plates are returned or the vehicle registration document is cancelled.
The vehicle licensing offices collect the PSVA on Swiss vehicles. The payment deadline and method are thus based on the cantonal provisions on the collection of motor vehicle taxes.
Exceptions
The following vehicles are not subject to the heavy vehicle charge:
- Military vehicles with military number plates or civil number plates and the M+ sticker
- Vehicles of the police, customs, civil protection, fire brigade, oil and chemical emergency unit and ambulances
- Vehicles used to transport passengers under a FOT licence
- Agricultural and forestry vehicles
- Swiss short-term number plates
- Vehicles which are not currently licensed and have dealers’ number plates (except for vehicles bound for exportation)
- Driving school vehicles for as long as they are used for schooling purposes and are licensed for an approved driving school
- Veteran and vintage cars which are identified as such in the vehicle license
- Motor vehicles with electric drive
- Trailers for persons and goods used by the carney industry and circuses
- Crawler-type vehicle
- Transport axles
- Motor vehicles for disabled persons
- On previous application to the Federal Office for Customs and Border Security:
Vehicles used for humanitarian, non-profit or non-commercial purposes
