The entrepreneurs scheme

Are you an entrepreneur and do you have a delivery van? You may invoke the entrepreneurs scheme for bpm for a delivery van.

The entrepreneurs' scheme is applicable to a delivery van with a date of first admission to the public road from 1 July 2015. You are eligible for a bpm exemption under certain conditions.

Conditions

You are an entrepreneur in accordance with Article 7 of the VAT Act 1968 (with the exception of entrepreneurship resulting from paragraph 6). The main condition for this exemption is that more than 10% of the kilometres driven each year should be business kilometres.

You will still have to pay the bpm owing if:

  • you convert the delivery van to passenger car
    Use the bpm declaration form (only available in Dutch)
  • you sell the delivery van when it is younger than 5 years to a private individual
  • the company ceases its activities
    Use the bpm declaration form (only available in Dutch).

If you use the delivery van less than 10% of the yearly driven kilometres for business purposes, you may not take advantage of the entrepreneurs scheme. You will have to pay bpm for your delivery van.

Not meeting the conditions

Do you have a delivery van, and do you no longer meet the requirements for the entrepreneurs' scheme? If so, we will send up a bpm declaration form for your delivery van. File the bpm declaration and pay the bpm within 1 month of the registration card being issued.

Please note!

If you declare and pay insufficient bpm, you may be subjected to an additional assessment and a fine.



 

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