When do I have to pay bpm?
You have to pay bpm in the following cases:
You pay bpm if you have a self-imported passenger vehicle, motorcycle or delivery van registered in your name. You pay bpm on a delivery van if it was first put into use on or after 1 July 2005 and you are not an entrepreneur and do not satisfy the requirements of the entrepreneurs scheme.
You pay bpm if you are using the public road in the Netherlands in a delivery van that was converted into a passenger car.
As a resident of the Netherlands you pay bpm, if you are using a car or motorcycle which has not been registered in the Netherlands. And you are using this car or motorcycle on the public road in the Netherlands. For delivery vans you only pay bpm for those delivery vans which have been put into use on or after 1 July 2005.
You pay bpm if you have a delivery van and you no longer satisfy the requirements of the entrepreneurs scheme, or of the disabled person's scheme.
You pay bpm if you no longer satisfy the requirements of the taxi or public transport scheme.
You pay bpm if you live in the Netherlands and you want to drive in the Netherlands, for more than 14 days, a passenger car, motorcycle or delivery van with a foreign registration number, which you borrowed, rented or leased abroad. Is the period laid down in the rental or lease contract no longer than 4 years? In that case you only pay bpm over the rental or lease period.
You have caused the engine of your passenger car to change in such a way, within 3 years of its registration in the Dutch vehicle registration system, that the CO2 emission is higher than the CO2 emission over which tax is paid.