BPM return for a foreign loaned, rented, or leased vehicle

Do you live in the Netherlands? Or do you have a business in the Netherlands? And do you borrow, rent, or lease a passenger car, delivery van, or motorcycle with a foreign license plate? Do you drive this vehicle on public roads in the Netherlands?

If yes, you must:

• file a BPM return (BPM is the Private Motor Vehicle and Motorcycle Tax) and
• pay MRB (Motor Vehicle Tax, only available in Dutch)

If the loan, rental, or lease period is 4 years or less, you only need to file a BPM return for that period.

Filing a BPM return and requesting a refund

You can file a BPM return and ask for a refund at the same time using the form BPM return without vehicle registration in the Netherlands (Aangifte bpm zonder kentekenregistratie in Nederland, only available in Dutch).

• File the BPM return starting from the date you began the loan, rental, or lease period.
• Request a refund starting from the end date of that period.
• The BPM amount you owe will be deducted from the refund amount. You will then pay the difference.

The person who uses the vehicle must file the BPM return, request the refund, and pay the BPM themselves.

Always include the loan, rental, or lease agreement with your BPM return. Also include any extra agreements with the rental company.

If these agreements are not in Dutch or English, you must provide a translation in Dutch or English. This helps the authorities check the agreed loan, rental, or lease period.

Extending or shortening your vehicle use

• If you use the vehicle for longer than the period you already paid BPM for, you must tell the tax authorities in writing at least 2 weeks before the extra time starts.

  They will then send you a new BPM bill for the longer period. You do not get a fine for this.

• If you use the vehicle for shorter than the period you paid BPM for, you can ask for a refund.

  Use the form BPM return without vehicle registration in the Netherlands (Aangifte bpm zonder kentekenregistratie in Nederland, only available in Dutch) and give the date you stopped using the vehicle.

Exemption for loan, rental, or lease up to 2 weeks

If you borrow, rent, or lease a passenger car, van, or motorcycle with a foreign registration for a short time from another country, and you use that vehicle in the Netherlands before returning it to that country, you may not have to pay BPM or MRB.

This exemption lasts for up to 2 weeks in a row. The period starts when you first use the vehicle in the Netherlands. This rule applies to you, people living in your house, or to a company that is based in the Netherlands.

Before you start using the vehicle in the Netherlands, you must apply for this exemption. You do this by filling in the online form Short-term use exemption from BPM and MRB.

A rental or lease company or a family member can also send in this application for you. The application does not need a signature.

Key points

• The exemption is for up to 2 weeks in a row (2 consecutive weeks).
• Applies only if you return the vehicle to the foreign country after use.
• You must apply before using the vehicle in the Netherlands.
• Others (rental company or family member) can apply for you.
• No signature needed on the application.