File a declaration for bpm

Do you register a car or motorcycle from abroad in the Dutch vehicle registration system? Then you must file a bpm declaration. Before you can file a bpm declaration, you must have the passenger car, van or motorcycle identified or inspected at an RDW inspection station.

From 1 November 2018 you must file the bpm declaration using the form Declaration/notification/specification bpm (only available in Dutch).

Send your declaration with the requested attachments in a stamped envelope to:

Belastingdienst
Postbus 2710
6401 DE Heerlen
Nederland

When do I file a declaration for bpm

Are you buying a new passenger car or a new motorcycle in the Netherlands? If so, the importer will file a declaration and pay the bpm on your behalf. Once the bpm return has been filed and the bpm paid, the RDW will issue the registration documents for your vehicle. After this you can use your passenger vehicle or motorcycle on public roads.

You should file a declaration and pay bpm in the following cases:

  • You buy a passenger car or motorcycle abroad. You wish to use the car or motorcycle on the public road in the Netherlands.
  • You buy a delivery van abroad (taken into use on or after 1 July 2005) and you do not meet the requirements of the Entrepreneurs Scheme. You can file the return using the bpm return form with the calculation form and notes (only available in Dutch).
  • You convert a delivery van into a passenger car. You wish to drive it on the public road in the Netherlands.
  • You have got and use a foreign-registered passenger car, motorcycle or delivery van which was put into use on or after 1 July 2005.
  • You loaned, rented or leased and use on the public road in the Netherlands a foreign-registered passenger car, motorcycle of delivery van. And the period laid down in the rental or lease contract is 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.

Please note!

Are you buying a delivery van in your private capacity? Or are you an entrepreneur and do you not meet the conditions for the Entrepreneurs Scheme? In these cases the bpm must be or have been paid by the previous owner.


 

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