Entrepreneurs' scheme

If you are an entrepreneur and own a van with a date of first admission before 1 January 2025, you may be eligible for the Entrepreneurs' scheme.

Conditions

• You are an entrepreneur according to Article 7 of the Turnover Tax Act 1968.
• You use the van for more than 10% of the total annual mileage for your business.
• Your van meets the requirements for delivery vans.

When do you have to file BPM returns and pay BPM?

You must file BPM returns and pay BPM in the following cases:

• You convert the van into a passenger car.
• You sell a van with a date of first admission before 1 January 2025 that is less than 5 years old to an individual.
• Your business stops.
• You drive less than 10% of the total kilometres per year you drive for your business.

If you no longer meet the conditions you have to file BPM returns using the form 'Aangifte rest-bpm - Beëindiging ondernemersregeling of gehandicaptenregeling' (Return of remaining BPM - termination of Entrepreneurs' scheme or Disability scheme, only available in Dutch) and pay the BPM within 1 month after you no longer meet the conditions.

You sell your van to an entrepreneur

Are you selling your van with a date of first admission before 1 January 2025 to another entrepreneur? Then you can use the doorschuifregeling bpm voor ondernemers (BPM transfer facility scheme for entrepreneurs, only available in Dutch).

Changes to the entrepreneurs' scheme from 2025

The entrepreneurs' scheme changes from 2025. Read more about the changes.