Belastingdienst

You buy a passenger car, delivery van or motorcycle in an EU country

Import duties

If you buy a passenger car, delivery van or motorcycle in an EU country and you transfer this vehicle to the Netherlands, you will not be required to pay customs duties.

Turnover tax (VAT)

Are you a private individual? Do you bring a new passenger car, delivery van or motorcycle to the Netherlands? You will have to pay VAT. You can declare the vehicle at a bpm declaration point.

Are you an entrepreneur? If so, the following situations may apply:

  • Are you buying a new or low-mileage car, delivery van or motorcycle in a non-EU country? If so, you will be liable for turnover tax on this purchase. You should do this via your periodic turnover tax return. More information about this is given under Importing new cars and other vehicles from EU countries (only available in Dutch).
  • Are you buying a used passenger car, delivery van or motorcycle in another EU country under the margin scheme? If so, you do not calculate the turnover tax over your turnover but over the difference between the selling price and the purchase price. This is the profit margin. More information about this is given under Margin scheme (only available in Dutch).

Definition of new passenger car, delivery van and motorcycle

The explanation of what constitutes new passenger cars, delivery vans or motorcycles can be found in the glossary under New Vehicles (Nieuwe vervoermiddelen, only available in Dutch).