Entrepreneurs in the automobile industry
Are you an entrepreneur? And do you regularly apply for registration of passenger cars and motorcycles at the RDW (Netherlands Vehicle Authority)? 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 license. Please contact RDW for more information.
Report your passenger car or motorcycle
Are you an entrepreneur who is allowed to file and pay the bpm return per time period? If so, you should not file your retrun at a bpm issue point in the case of parallel imports. Then you can report the passenger car or motorcycle using the form Retrun/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.
More information
For more information, please contact the Tax Information Line Cars.
