Delivery van put into use since 1 July 2005

You will have to pay bpm for delivery vans which have a 'date of first admission' from 1 July 2005 onwards in certain situations. The date on which you put your delivery van into use for the first time is given in your registration card under 'date of first admission'.

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

Please note!

Is the delivery van entered in the vehicle registration system before 1 July 2005? Is the delivery van imported from abroad and put into use before 1 July 2005? Then the delivery van still falls under the 'old regulation'. You do not have to pay bpm for this delivery van as long as the delivery van fulfils the requirements for delivery vans.

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 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 Declaration/notification/specification (only available in Dutch) bpm and send this form to:

Belastingdienst
Postbus 2710
6401 DE Heerlen
Nederland

See also: 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 I still pay bpm? In that case we can set off the refund against that amount.

See also: Disabled Person's Scheme

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