Refund for taxis or public transport
Until January 1, 2020, you as an entrepreneur could reclaim paid bpm for taxis or public transport under certain conditions. As of January 1, 2020, you can no longer use this bpm refund scheme for taxis or public transport. Unless you still meet the conditions within the 3-year term.
From when does the 3-year term apply?
The 3-year term in which you must meet the conditions for the refund applies from the time of the refund until no later than December 31, 2022. During those 3 years, you must continue to use the passenger car for 90% or more as a taxi or for public transport. The moment when the 3-year term begins also applies to the transfer arrangement. Do you no longer meet the conditions for the refund within 3 years? Or do you sell the car? Then you must repay (part of) the bpm.
Conditions for refunds within the 3-year period
You qualify for a refund if you meet all of the following conditions:
- The RDW (the Netherlands Vehicle Authority) has given its approval for the car to be used as a taxi or for public transport.
- You have a valid permit under the Passenger Transport Act (WP permit).
If you have a WP permit, you may use the car as a taxi or for public transport. This permit is issued on behalf of the Transport and Water Management Inspectorate by Kiwa Register.
- You state that you will use the car as a taxi or for public transport for at least 90%.
- You are not bankrupt or have not been granted a moratorium.