When do you have to pay bpm?

You have to pay bpm in the following cases:

• When you enter a passenger car, motorcycle or delivery van in the Dutch vehicle registration system. You pay bpm on a delivery van if it was put into use on or after 1 July 2005 and you are not an entrepreneur and do not satisfy the requirements of the entrepreneurs scheme. When you buy a new car, it is usually the dealer, salesman or importer who sees to this registration.
• You are using the public road in the Netherlands in a delivery van that was converted into a passenger car. You have made such modifications to the delivery van that it no longer meets the fiscal layout requirements for delivery vans.
• As a resident of the Netherlands, you are using a car or motorcycle which has not been registered in the Netherlands. You are using this car or motorcycle on the public road in the Netherlands. This only applies to those delivery vans which have been put into use on or after 1 July 2005.
• You no longer satisfy the requirements of the entrepreneurs scheme, or of the disabled person's scheme.
• You no longer satisfy the requirements of the taxi or public transport scheme.
• You live in the Netherlands and you want to drive in the Netherlands, for more than 14 days, a passenger car, motorcycle or delivery van with a foreign registration number, which you borrowed, rented or leased abroad. Is the period laid down in the rental or lease contract no longer than 4 years? In that case you only pay bpm over the rental or lease period.
• You have caused the engine of your passenger car to change in such a way, within 4 years of its registration in the Dutch vehicle registration system, that the CO2 emission is higher than the CO2 emission over which tax is paid.