Exemption

In a number of situations you will be granted an exemption. In that case you are not liable for bpm. The following summary sets out the main exemptions, with information about how to apply for them.

Exemption

Applications

Exemption for removal goods 
(the motor vehicle is registered 
in another EU country)

 

Aanvraag Vergunning vrijstelling bpm bij verhuizing binnen de EU (Application for permit exemption bpm for moving within the EU)(only available in Dutch)

You can use this permit to apply to register your motor vehicle in the Netherlands. You are not liable for bpm. You pay motor vehicle tax.

Exemption for removal goods 
(the motor vehicle is registered 
outside of the EU)

 

Customs import declaration

Following import you can apply to register your motor vehicle in the Netherlands. You are not liable for bpm. You do however pay motor vehicle tax.

Employee’s exemption

 

Aanvraag Vergunning vrijstelling bpm werknemer (Application for exemption from bpm, employee)(only available in Dutch)

With this permit you can drive a motor vehicle with foreign number plates in the Netherlands.

 

Employer’s exemption

 

Aanvraag Vergunning vrijstelling bpm werkgever (Application for exemption from bpm, employer)(only available in Dutch)

With this permit you can drive a motor vehicle with foreign number plates in the Netherlands.

 

Exemption when moving out 
of the Netherlands 

 

Aanvraag vrijstelling bij verhuizing naar het buitenland (Application for exemption for moving abroad)(only available in Dutch)

Use this form to apply for an exemption from customs duties, turnover tax and bpm for a newly purchased motor vehicle.

 

Exemption during temporary 
stay in the Netherlands 

 

Aanvraag vrijstelling bij tijdelijk verblijf in Nederland (Application for exemption for temporary stay in the Netherlands)(only available in Dutch)

Use this form to apply for an exemption from customs duties, turnover tax and bpm for a newly purchased motor vehicle.

 

Exemption for carrying 
a wheelchair in the cargo space 
of a delivery van 

 

Apply for an exemption via the Tax Information Line Cars

With this exemption you are not liable for bpm if you only transport a wheelchair as cargo. Only for delivery vans put into use before 1 July 2005.

 

Application for exemption
from bpm on a motor vehicle
during temporary stay in the Netherlands

 

Vrijstelling voor bpm en mrb bij kortstondig gebruik (Application for exemption from bpm on a motor vehicle during temporary stay in the Netherlands)

With this exemption you can drive for a maximum of 2 weeks in the Netherlands with a motor vehicle with foreign number plates that is at your disposal. For each application (including family members living at home) you can only be given 1 two-week exemption for the same car or motorcycle a year.

You should apply for this exemption before you take the car or motorcycle with foreign number plates on the public road in the Netherlands.

The extrepreneurs scheme

 

Are you an extrepreneur and do you have a delivery van? Then you may usually invoke the entrepreneurs scheme for the bpm. You don't have to apply for the entrepreneurs scheme. But  you must file a declaration if you don't meet the conditions (anymore). 

 

Please note!

Always send the correct documents with your application for an exemption. The documents that you must enclose with your application are listed in the application form.


 

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