Belastingdienst

When should you file a declaration for bpm?

Are you buying a new passenger car or a new motorcycle in the Netherlands? If so, the importer will file a declaration and pay the bpm on your behalf. In certain situations, you will have to file the declaration and arrange payment of the bpm yourself.

The car or motorcycle will not be registered [a registration number will not be issued by the RDW (Dutch Road Transport Directorate)] until after you have filed a declaration and paid the bpm.

Do you buy a van and do you not meet the conditions for the entrepreneurs scheme? In that case, you must file a declaration. If you are a private individual, we will send you a declaration form after the registration by the RDW. Are you an entrepreneur? In that case, you must apply for a declaration form yourself.

Please note!

In the case of a passenger car or motorcycle, you will need to have filed a declaration and paid the bpm before you can take the vehicle out on the public road in the Netherlands.

In the case of a delivery van (if you are not an entrepreneur or if you do not fulfil the requirements of the entrepreneurs scheme), you will need to file a declaration and pay the bpm within one month of registration. You will be allowed to take the delivery van out on the public road in the Netherlands during that month.

You should file a declaration and pay bpm in the following cases

  • You buy a passenger car or motorcycle abroad. You wish to use the car or motorcycle on the public road in the Netherlands.
  • You buy a delivery van (in the Netherlands or abroad) but do not meet the conditions of the entrepreneurs scheme.
  • You convert a delivery van into a passenger car. You wish to drive it on the public road in the Netherlands.
  • You have got a foreign-registered passenger car, motorcycle or delivery van (which was put into use on or after 1 July 2005).
  • You rented or leased a foreign-registered passenger car, motorcycle of delivery van. And the period laid down in the rental or lease contract is 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 3 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.