Entrepreneurs in the automobile industry
You are an entrepreneur and you regularly apply for registration numbers for passenger cars? Then you can apply for a bpm licence. Under this licence, you will be allowed to pay the bpm that you are obliged to pay in retrospect on a monthly or quarterly basis. The application for a licence should be submitted to your tax office (only available in Dutch).
In order to be eligible for a bpm licence, you should:
- regularly apply for registration numbers
- provide security, for instance by issuing a bank guarantee
- fulfil certain administrative requirements
- possess an RDW licence (RDW = Dutch Road Transport Directorate)
Are you an entrepreneur and do you have a bpm permit? If so, you should not file your declaration at a bpm issue point in the case of parallel imports. Then you can report the passenger car or motorcycle using the form Declaration/notification/specification bpm (only available in Dutch). This form also calculates your gross bpm amount. You will however have to include the passenger car or motorcycle in your monthly or quarterly turnover tax return.
We can limit the depreciation method applied in the permit for parallel import to the application of the fixed depreciation table.
Do you have any questions after the permit has been issued? In that case, you should contact the tax office (only available in Dutch) that issued the permit.