Bpm for delivery vans

If you register your delivery van with the Dutch vehicle registration system at the RDW you must file a bpm return and pay bpm.

In the following cases you do not have to pay bpm for your delivery van:

• The delivery van is over 5 years old.
• You are an entrepreneur.
• You are a disabled person or you transport a disabled person.

I use the delivery van as an entrepreneur

If you are an entrepreneur you do not pay any bpm if you use your delivery van for your business for more than 10% of the annually driven kilometres. In that case, you don’t have to file a return for bpm.

In all other situations you do pay bpm for your delivery van.

Read more at: The Entrepreneurs Scheme

I am a disabled person or I transport a disabled person in my delivery van

Are you disabled and need a (modified) delivery van in order to get about and to transport your wheelchair or other auxiliary equipment? Or do you transport a disabled person in an adapted delivery van? In that case you can apply for a refund of the bpm paid using the form Verzoek om teruggaaf gehandicaptenregeling (Refund under the disabled persons scheme, only available in Dutch). Do you still have to pay bpm? In that case we can set off the refund against that amount.

Read more at: Disabled Person's Scheme