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:

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.

Please note!

Did you buy your delivery van outside of the Netherlands? Then fill in the form Aangifte, melding of opgaaf bpm (Return/notification/specification bpm, only available in Dutch) and send this form to:

Belastingdienst
Postbus 2710
6401 DE Heerlen
Nederland

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

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