BPM return for a motor vehicle registered abroad

Do you live in the Netherlands, or is your business based in the Netherlands? Then you must pay private motor vehicle and motorcycle tax (BPM) and motor vehicle tax (MRB) if:

• you own a motor vehicle (car, van or motorbike) with a foreign registration number
• this motor vehicle is registered abroad
• you drive the motor vehicle on public roads in the Netherlands

Is the vehicle on loan, rented or leased under a contract of up to 4 years? Then it is possible that you may only have to pay BPM for the duration of that loan, rental or lease period.

Filing a return and claiming a BPM refund

The person using the motor vehicle must file the BPM return themselves using the form ‘Aangifte bpm zonder kentekenregistratie in Nederland’ (BPM Return Without Vehicle Registration in the Netherlands, only available in Dutch).

If the vehicle is on loan, rented or leased, you can use the same form to file a BPM return and claim a BPM refund. File the BPM return from the start date of the loan, rental or lease period, and the refund request from the end date. We will offset the BPM you owe against the refund amount. You pay the difference.

When filing your BPM return, always include the loan agreement, the rental agreement or the lease agreement, and any supplementary agreements with the lessor. We use these agreements to determine the loan, rental or lease period. The agreement must be in Dutch or English.

The lease period, rental period or loan period changes

Are you using the motor vehicle for longer than the period for which you have paid BPM? In that case, notify us in writing no later than 2 weeks before the extension. You will then receive an additional BPM assessment (without a penalty) for the extended period of use.

Are you using the motor vehicle for a shorter period than the period for which you have paid BPM? In that case, request a BPM refund from the day you no longer have the motor vehicle. You can request a BPM refund with the form ‘Aangifte bpm zonder kentekenregistratie in Nederland’ (BPM Return Without Vehicle Registration in the Netherlands, only available in Dutch).

Exemption for leasing, renting or borrowing for a maximum of 2 consecutive weeks

Are you leasing, renting or borrowing a motor vehicle with a foreign registration number from abroad for a short period? And are you using that motor vehicle in the Netherlands? Then you may be eligible for an exemption from BPM and motor vehicle tax for a maximum of 2 consecutive weeks.

The exemption:

• starts the moment you use the motor vehicle in the Netherlands for the first time
• applies to you and family members living with you, or for a business based in the Netherlands

Apply for this exemption using the form Short-term use exemption from BPM and MRB before you start using the vehicle in the Netherlands. A rental company, leasing company or a family member can also complete this form.

Will the motor vehicle be used in the Netherlands after the exemption period? Then you must file a BPM return and pay BPM and motor vehicle tax from the first day the motor vehicle is used.