Refund of bpm for a new or unused motor vehicle

Are you an entrepreneur and are you scrapping or exporting a passenger car, delivery van or motorcycle on which bpm has been paid? And was this motor vehicle not used on public roads in the Netherlands? If you meet the following conditions, you can reclaim the paid bpm.

  • You submit in writing that the motor vehicle has not made use of the public road in the Netherlands.
  • The motor vehicle has the status of 'exported’ or 'scrapped' in the National vehicle licence register.
  • The motor vehicle was registered in the National vehicle licence plate register.
  • You apply for the refund within 13 weeks after the expiration of the registration in the National vehicle licence register.
    In case of a new motor vehicle, the registration in the National vehicle licence register may expire at a later date. However, you must show the motor vehicle to the vehicle inspection officer on request, or you must be able to prove that the motor vehicle was never used on the public road and was actually exported or scrapped.

How do you apply for the refund?

Register the motor vehicle for export or scrapping with the RDW (Netherlands Vehicle Authority) first. Visit for more information.

Subsequently, you apply for the refund using the form 'Verzoek teruggaaf bpm van een in het buitenland geregistreerd motorrijtuig' (Application for bpm refund for a motor vehicle registered abroad, only available in Dutch).

Do you have any questions about the refund? Please contact the Tax Information Line Cars.

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