Depreciation on the basis of a price list

Conditions for the application of depreciation on the basis of a price list are:

  • The value of the motor vehicle has to be demonstrated on the basis of a price list current in the trade.
  • The price list has to state the historical sales value (consumer price) and the price in the Netherlands when purchased by a dealer.
  • Please use the most recent price list and use the date of approval by the RDW as the reference date. This is the date you use to calculate the depreciation – even if you file a bpm return at a later time.
  • You may only use the data from 1 price list.
  • Is the motor vehicle of a particular type and certain age not mentioned in any of the price lists? Then you may use a less recent price list as basis for the calculation of the correct depreciation at that time. We may require additional evidence.
  • Foreign price lists may not be used to determine the depreciation rate in the Netherlands.

Kilometres adjustment

The price list assumes an average use of the motor vehicle. Is the value influenced by a mileage that is not average and does the price list state an adjustment factor? Then you have to apply this adjustment factor.

How do I calculate the depreciation?

You compare the information on your car or motorcycle with the information on comparable cars and motorcycles registered in the Netherlands before in the pricelist. Then you take the actual value of the car or motorcycle at the date of registration in the Netherlands. You compare this value to the sales value in the Netherlands of the same car or motorcycle which was applicable when the vehicle was first put into use. Then you calculate an actual depreciation rate. You deduct this depreciation rate from the calculated gross amount of bpm. You must indicate the amount produced by this calculation.

Sample calculation 1: depreciation on the basis of a price list

This calculation model is based on fictitious amounts.

The historical sales value (consumer price) is €12,760. The purchase price in the Netherlands at the time of registration by a dealer on the basis of the price list is €6,000. The depreciation will then be: €12,760 – €6,000 = €6,760. Expressed as a percentage of the sales value in the Netherlands that applied when the car or motorcycle was first used, this is 52.98%. Deduct this percentage from the calculated bpm.

Sample calculation 2: depreciation on the basis of a price list

This calculation model is based on fictitious amounts.

Car details

  • Type of car: passenger car
  • Fuel: diesel
  • Date when first put into use: 08-10-2020
  • CO2 emission: 140 grams per kilometre
  • Net list price when first put into use: € 21,116
  • Consumer price (original price in the Netherlands when first put into use): €31,346
  • Purchase value in the Netherlands for a dealer according to price list on the date of approval by the RDW: €13,300
  • Date of approval by the RDW: 08-03-2022

Calculation of bpm to be paid

  • Depreciation: purchase price – purchase value according to the price list = €31,346 – €13,300 = €18,046
  • Depreciation percentage: depreciation / (purchase price / 100) = €18,046 / (31,346 / 100) = 57.58%
  • Bpm payable over the CO2 emission: ((CO2 emission – 116 gr/km) x € 124) + €1,938 = ((140 – 116) x €124) + €1,938 = €4,914
  • Bpm based on CO2 emission (tariff October 2020): €4,914
  • Diesel surcharge (tariff October 2020): 140 – 80 x €79.82 = €4,729
  • Gross bpm (tariff October 2020): €9,643
  • Bpm to be paid: ((100 – depreciation percentage) / 100) x gross bpm = ((100 – 57,58) / 100) x €9,643 = €4,090

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