Inhoudsopgave

Importing a car / (paying) bpm
Description of motor vehicles
When do you have to pay bpm?
When to file a bpm declaration?
How to file a declaration
On what amount is the bpm calculated?
Calculate the bpm
Not paying bpm (exemption from bpm)
Refund of bpm
Checks
Violation of the Private Vehicle and Motorcycle Tax Act

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Importing a car / Paying private motor vehicles and motorcycle tax (bpm)

If you import a car or motorcycle to the Netherlands you will have to pay:

bpm. This part of the internet site shows you how to calculate the amount of bpm you will have to pay.
turnover tax (19% on the current value of the car or motorcycle)
import duties . Is your car not from an EU country? Then you will have to pay import duties. Is your car or motorcycle from an EU country? Then you do not have to pay import duties.

Bpm

If you buy a passenger car, motorcycle or delivery van in the Netherlands, or bring it to the Netherlands from abroad, you have to pay various taxes. One of these taxes is known as private motor vehicle and motorcycle tax or bpm. You should pay bpm before you enter the vehicle into the Dutch vehicle registration system. As long as the bpm has not been paid, you are not allowed to drive the vehicle on public roads in the Netherlands.

Other conditions apply to delivery vans. See Delivery vans from June 2005 onwards for this.

Please note!

You will have to pay bpm for most motor vehicles. In the text, motor vehicles are understood to refer to either motorcycles or passenger cars. Other rules apply to delivery vans.

Declaration filed by importer or private individual

It depends on the situation who takes care of the declaration and the payment of the bpm.

Importer takes care of declaration

If you buy a new passenger car or motorcycle in the Netherlands, the importer will see to the declaration and payment of the bpm.

The importer will take care of any other declarations and tax payments for the car, delivery van or motorcycle on your behalf. For example, import duties and turnover tax. In this case, you are not required to declare the vehicle and effect payment yourself.

If you buy a delivery van at a dealer as a private individual, the Tax and Customs Administration will approach you for the bpm. Entrepreneurs who are known to the Tax and Customs Administration will not be approached. Under certain conditions an entrepreneur does not have to pay bpm for a delivery van.

Declaring the vehicle yourself

In the following cases, you should see to the declaration and the payment of the bpm yourself:

You buy a foreign-registered car or motorcycle, and would like to start using it in the Netherlands.
You convert a delivery van into a passenger car.
You wish to drive one of the following in the Netherlands for more than 14 days:
- A foreign-registered passenger car.
- A foreign-registered motorcycle.
- A foreign-registered delivery van.
You buy a delivery van in the Netherlands on which you have to pay bpm.

If you take care of the declaration and the payment of bpm yourself, you may have to deal with the declaration and payment of duties on import (customs duties) and VAT.

Reporting short-term use

If you live in the Netherlands and wish to drive one of the following in the Netherlands for less than 14 days:

A foreign-registered passenger car you borrowed, hired or leased.
A foreign-registered motorcycle you borrowed, hired or leased.
A foreign-registered delivery van you borrowed, hired or leased.

and you are returning the car or motorcycle abroad again within a maximum of 14 days.
Then you will have to report this short-term use to the Tax and Customs Administration electronically via the Internet.