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
The Nederlands

Do you have any questions about the refund? In that case, you should contact Tax Information Line Cars.


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