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Do you have to pay bpm for a used motor vehicle (passenger car, motorbike or delivery van)? In that case you do not have to pay more bpm than that which applies to a similar motor vehicles in the Netherlands. In your bpm return, you may use the lowest bpm tariff between the date of first use and the date of approval by the RDW. It does not matter whether the motor vehicle was first put into use in the Netherlands or abroad.
I want to use an old bpm tariff in my return
Is the old bpm tariff lower than the current bpm tariff? Then you may use this old bpm tariff as the basis for the bpm calculation. Calculate the gross bpm amount yourself, state the date of the tariff and attach this calculation as an extra appendix to your bpm statement.
With the bpm tariff that you want to use, belong rules that apply in the period of that bpm tariff, for example
- rules for facilities on the motor vehicle that are or are not part of the list price
- rules for the bpm tariff (e.g. CO2 surcharge, particulate reduction discount and energy label)