Depreciation on the basis of a valuation report

Conditions for the application of depreciation on the basis of a valuation report are:

  • A valuation report (website only available in Dutch) may only be used for motor vehicles with more than average wear and tear damage and for motor vehicles that are not included in a price list. Normal wear and tear damage is understood to mean wear and minor damage that occurs during the use of a motor vehicle and is consistent with the age and mileage of the vehicle.
  • A valuation report has to come from an independent, certified valuer who does not form part, directly or indirectly, of a company dealing in used motor vehicles. This valuer is also not permitted to draw up bpm declarations for his own clients or third-parties or to represent them in objection or appeal proceedings.
  • The report is drawn up 1 month at the latest prior to the time at which the tax is payable.
  • If the report uses data from a price list, it is only allowed to use the data from 1 price list. If any data are missing in this price list, you may supplement the price list.
  • The report describes the condition of the vehicle at that time.
  • The report explains and sets out in detail the value of the vehicle when sold by a reseller in the Netherlands.
  • The report contains a statement from the valuer that he has truthfully calculated the value given in the valuation report on the basis a through physical inspection of the motor vehicle.
  • The report contains the date, start and finishing time of this physical inspection and the name and address of the person who actually carried out the inspection.
  • The arrangement is only meant for motor vehicles in such a condition that under the traffic regulations they are allowed to participate in traffic.
  • The arrangement is not meant for motor vehicles with fundamental technical faults as a result of which you are unable to or may not participate in traffic. These faults must be eliminated first. A vehicle is considered to have fundamental technical faults if it is destined for the scrap yard or has Waiting-for-Inspection status.
  • Do you want to apply depreciation on the basis of a valuation report? If so, you must state this when you file the declaration. You cannot alter this choice at a later date.
  • • In case of a valuation report, you must keep the vehicle at your disposal in its unaltered state during 6 working days, starting from the moment we receive your complete declaration. The inspector may request you to show the vehicle at one of the locations of 'Domeinen Roerende Zaken'.

How do I calculate the depreciation?

You compare the information on your car, delivery van or motorcycle with the information on comparable motor vehicles registered in the Netherlands before. Then you take the actual value of the motor vehicle at the date of registration in the Netherlands. This value you compare to the historic sales value (consumer price) of the same motor vehicle in the Netherlands the date of first authorisation of your car or motorcycle for use abroad on the public highway. After that, you calculate an actual depreciation percentage. You use this depreciation percentage and the calculated gross bpm amount to calculate the amount you have to declare.

Sample calculation 1: depreciation on the basis of a valuation report

This calculation model is based on fictitious amounts.

The historical sales value (consumer price) is € 12,760 and 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 is € 12,760 - € 6,000 = € 6,760. Expressed as a percentage of the historical sales value in the Netherlands applicable when the car or motorcycle was first taken into use, this is 52.98%. Here, the purchase price is also understood to mean the purchase price in the Netherlands for a dealer. Deduct this percentage from the calculated bpm.

Sample calculation 2: depreciation on the basis of a valuation report

This calculation model is based on fictitious amounts.

Bpm amount with depreciation on the basis of valuation report

Type of car Passenger car

Fuel

Petrol
Date when first
put into use
08-04-2014
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)
€ 35,000
Value according
to valuation report
€ 13,300

Declaration date

08-07-2018

Depreciation

Purchase price - value according to the valuation report =
€ 35,000 - € 13,300 = € 21,700
 

Depreciation rate

Depreciation / (purchase price/100) =
€ 21,700 / (35,000/100) = 62%
 
Bpm payable over the CO2 emission ((CO²-emission - 98 gr/km) x € 139) + € 2,077=
((140-98) x € 139) + € 2,077 = € 7,915

Gross bpm (on declaration date)

€ 7,915

Bpm to be paid

((100 – depreciation rate) / 100) x gross bpm =
((100 – 62) / 100) x € 7,915 = € 3,007

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