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 zonder kentekenregistratie in Nederland (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 zonder kentekenregistratie in Nederland (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

Will you, for a short-term period, be borrowing, renting or leasing from a foreign country a passenger car, van or motorcycle with a foreign registration number that has been made available to you in that country? And will you use that motor vehicle in the Netherlands and then take it back to that foreign country? Then you can get exemption from bpm and mrb for a period of up to 2 weeks. The exemption takes effect from the moment you use the motor vehicle for the first time in the Netherlands. The exemption applies to you and your family members living in the Netherlands. Or for a company established in the Netherlands.

Apply for this exemption before use in the Netherlands, using the online form Vrijstelling voor bpm en mrb bij kortstondig gebruik. A rental or leasing company or a family member can also make this notification. The notification does not need to be signed.

Please note!

Do you continue to use the motor vehicle in the Netherlands after the 2-week period? If so, you must file a declaration and pay bpm and motor vehicle tax from the 1st day you were exempt.

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