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.