Refund if the vehicle is scrapped
If you, as an entrepreneur, scrap a passenger car, delivery van or motorcycle on which bpm was paid? And this motor vehicle was not used on the public road in the Netherlands? You may obtain a refund of the bpm paid if the following conditions are fulfilled.
- You submit a written statement that the motor vehicle has not been used on the public road in the Netherlands.
- You have returned the vehicle registration card to the RDW (Netherlands Vehicle Authority)
- The VIN (chassis number or frame number) has been legibly crossed out.
- You submit a statement from a bpm declaration point that the vehicle was new when the vehicle registration card was handed in and that the VIN has been legibly crossed out.
How do I apply for the refund?
You apply for the refund in writing to:
Tax and Customs Administration
PO Box 11
6400 AA Heerlen
Do you have any questions about the refund? In that case, you should contact Tax Information Line Cars.