Declaration for a foreign loan, rental or lease vehicle
Are you a resident of the Netherlands or established in the Netherlands and lending, renting or leasing a passenger car, a delivery van or a motorcycle with a foreign licence plate? And are you using that vehicle on the public highway in the Netherlands? If so, you are required to pay bpm and motor vehicle tax (mrb).
Is the rental, loan or lease period maximum 4 years? You only pay bpm over that period.
Declaration and applying for a refund
You can use 1 form 'Aangifte bpm/Verzoek teruggaaf bpm' ('Declaration bpm/Application for bpm refund') (only available in Dutch) to simultaneously file a return and apply for a refund at a bpm declaration point. File your bpm return from the start date of a borrowing, rental or lease period and apply for a refund from the end date. We will set off the 2 amounts against each other. You will be required to pay the difference.
The person using the vehicle must file the declaration, apply for a refund and pay the tax in person.
You must always submit with the declaration the rental, loan or lease agreement for the motor vehicle and any additional agreements with the lessor. If these documents are not in Dutch or English, you must also submit a translation in one of these languages. We will be able to establish the agreed rental, loan or lease period on the basis of this information.
Changes to the notified rental, loan or lease period
Is the usage period in the Netherlands longer than the period for which bpm has been calculated? If so, you must report this in writing 2 weeks prior to commencement of the extended period. After this we will send you an additional assessment (without a penalty) over the longer usage period.
Are you using the motor vehicle for a period shorter than that for which you have paid bpm? In that case apply for a refund using the form 'Aangifte bpm/Verzoek teruggaaf bpm' ('Declare bpm/Request bpm refund')(only available in Dutch) from the date on which you no longer have the motor vehicle.
Exemption for a borrowed, rental or lease period of no more than 2 weeks
Are you borrowing, renting or leasing a car, delivery van or motorcycle with a foreign licence plate from abroad for a short period of time, and are you using that vehicle on the Dutch public highway? And will you be taking the vehicle back to the foreign country after that period? In that case, an exemption from bpm and mrb is possible. The exemption applies for a maximum period of 2 weeks commencing as soon as you place the vehicle on the Dutch highway for the first time. The exemption applies to you and your resident family members. Or, to a company established in the Netherlands.
You can only claim the exemption before using the vehicle in the Netherlands online using the form 'Vrijstelling voor bpm en mrb bij kortstondig gebruik' (Exemption for bpm and mrb for short-term use). The declaration can also be made by a rental or lease company or a family member. The declaration does not need to be signed.
Are you continuing to use the car, delivery van or motorcycle on the Dutch highway after this 2-week period? If so, you must pay the bpm and mrb by declaration from the first day on which you had an exemption.