Additional assessment
Have we detected that you wrongfully paid no bpm or too little? Or that you were refunded bpm wrongfully? Then we will impose an additional assessment for the difference between the paid and payable bpm and possibly a penalty for the bpm that you should have paid.
We can send you an additional tax assessment up to 5 years following your declaration. But this is usually within 6 months of the registration card being put in your name.
You may receive an additional tax assessment in situations including the following:
- following an adaptation a higher CO2 emission within 3 years
- delivery van does not (or no longer) meets the requirements
- motor vehicle with foreign number plates in the Netherlands
Following an adaptation a higher CO2 emission within 3 years
Have we detected that the engine of your passenger car has been adjusted in such a way, within 3 years after the car has been registered in the vehicle registration system, that the CO2 emission is higher than the CO2 emission at the time of registration? Then we can impose an additional assessment. You pay for the difference between the bpm for this higher CO2 emission and the CO2 emission at the time of registration, and a penalty.
Delivery van does not longer meet the requirements
Have you adapted your delivery van, and does it no longer meet the requirements for that reason? In that case your vehicle is a passenger car for bpm purposes and you have to pay bpm. Have you not paid any bpm or wrongly received a bpm refund? In that case you may receive an additional tax assessment and a fine. We will calculate the amount of bpm you have to pay based on the date on which you first used your vehicle and it was registered in your name.
See also: Requirements for a delivery van
Using a motor vehicle with foreign number plates in the Netherlands
Do you live in the Netherlands and are you using a motor vehicle with foreign number plates in the Netherlands? In that case you are liable for bpm. If you have not paid the bpm you may be subjected to an additional tax assessment.
You do not pay bpm for your motor vehicle with foreign number plates if you are eligible for:
