BPM for delivery vans

If you register a delivery van in the Dutch vehicle registration register, you must file a BPM return and pay BPM. If the date of first admission is before 1 January 2025 however, you do not have to.

In the following 2 cases, you also do not need to pay BPM or file a BPM return:

• The van is older than 5 years.
  In this case, 100% age discount applies.
• You use the van as an entrepreneur.
  Read more under Entrepreneurs’ scheme.

Reclaiming BPM

Do you have a disability or are you transporting someone with a disability in your van? If so, you can reclaim BPM or ask for a setoff using the Disability scheme.

Buying a used delivery van

If you are buying a van that is less than 5 years old from:

• an entrepreneur
• someone with a disability
• someone who transported a disabled person with the van

Then the previous owner must have paid the BPM.