Changes to entrepreneurs' scheme bpm for delivery vans from 2025

The entrepreneurs' scheme for delivery vans with a first admission date of 1 January 2025 or later expires from 1 January 2025. That means that private motor vehicle and motorcycle tax (bpm) must be paid. Does your delivery van have a first admission date of 31 December 2024 or earlier? And do you make use of the entrepreneurs' scheme? You can continue doing so after 1 January 2025, as a transitional arrangement is in place.

Who has to file bpm return?

From 1 January 2025, the person who registers the vehicle with the National Vehicle and Driving Licence Registration Authority (RDW) has to file bpm return. It does not matter who will be owning the vehicle. More information can be found at Who can file a return?

Which bpm tariff applies to delivery vans?

How much bpm you pay for your delivery van depends on the CO2 emissions. Read more about this at calculate bpm and bpm tariffs. You don't have to pay bpm for delivery vans with CO2 emissions of 0 gram/km.

When does the transitional arrangement apply?

In some cases, a transitional arrangement applies. That means that you can continue making use of the entrepreneurs’ scheme if your delivery van was first registered on or before 31 December 2024. You do have to meet the conditions of this arrangement.

Depreciation and remaining bpm: how does this work with the transitional arrangement?

Do you meet the conditions of the transitional arrangement? For the first 5 years, depreciation is based on the fixed depreciation table. After 5 years, the depreciation percentage of your delivery van is 100%. You still have to pay bpm if within these 5 years you no longer meet the conditions of the entrepreneurs' scheme.

The transitional arrangement if your delivery van is classified as 'new motor vehicle'

Is your delivery van classified as a 'new motor vehicle' for bpm purposes when imported on or after 1 January 2025? Starting 1 January 2025, you can make use of the entrepreneurs' scheme for delivery vans with a first admission date of 31 December 2024 or earlier. You are required to meet all the other conditions of the entrepreneurs' scheme.

What about the transfer facility?

Are you selling your delivery van to another entrepreneur? Then you can make use of the bpm transfer facility scheme for entrepreneurs (Dutch only). You can also use the transfer facility if a delivery van is included in the trading stock of a car company and then sold to an entrepreneur.

Read more about the entrepreneurs' scheme bpm for delivery vans.