Will I receive a BPM refund for a new or an unused vehicle?

Are you a business owner and are you scrapping or exporting a passenger car, van, or motorcycle for which BPM has been paid? If the vehicle has not been used on public roads in the Netherlands, you may get a refund of the BPM you paid.

Conditions for BPM refund

You may get a BPM refund (teruggaaf bpm) if you meet all these conditions:

  • You give a written statement that says the vehicle has not been used on the road.
  • The vehicle has the status 'export' or 'scrapping' (sloop) in the vehicle registration register (kentekenregister).
  • The vehicle was registered in the vehicle registration register.
  • You apply for the refund within 13 weeks after the registration has ended in the register.

The registration ended within 2 weeks after the vehicle was first registered.

If the vehicle is new, the registration may have ended later. In that case, you must show the vehicle to the inspector if asked. Or you must prove that the vehicle was never used on the road and has really been exported or scrapped.

How to request a BPM refund

First, register the vehicle for export or scrapping with the RDW (Netherlands Vehicle Authority).

Then, request the BPM refund using the form Verzoek teruggaaf bpm voor een in Nederland geregistreerd motorrijtuig (only available in Dutch).

BPM refund for a used vehicle

If the vehicle has been used, please see BPM refund when exporting a used motor vehicle.