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 licence to pay the tax per time period. 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:

Belastingkantoor Emmen
Postbus 418
9700 AK Groningen, The Netherlands

Requirements licence

In order to be eligible for this 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 = Netherlands Vehicle Authority)


Are you an entrepreneur who is allowed to pay the declaration per time period? 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.

More information

For more information, please contact the Tax Information Line Cars.

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