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    When do I need to file a BPM return?

    Do you need to file a BPM return (BPM is the Private Motor Vehicle and Motorcycle Tax)? That depends on your situation.

    You do not have to file a BPM return in the following case

    Do you, as a resident of the Netherlands (only available in Dutch), buy a new passenger car, een new delivery van, or a new motorcycle? Then you do not need to file a BPM return yourself. The importer will file the BPM return (aangifte BPM) and pay the BPM for you.

    After this is done, you will get a vehicle registration certificate (kentekenbewijs). This means you are allowed to drive the vehicle on public roads.

    In these situations, you must file a BPM return

    You must file a BPM return in the following situations:

    • You buy a passenger car or motorcycle in another country, register it in the Dutch vehicle registration system (kentekenregister), and you want to drive it on Dutch roads.
    • You buy a delivery van in another country, register it in the Netherlands, and want to drive it on Dutch roads. If the delivery van was first registered (datum eerste toelating) on or before 31 December 2024 and you meet the rules for the business tax scheme (Ondernemersregeling - only available in Dutch), you do not have to pay BPM.
    • You use a passenger car, motorcycle or delivery van with foreign licence plates (buitenlands kenteken, e.g. not Dutch licence plates) on Dutch roads.
    • You borrow, rent, or lease a passenger car, motorcycle or delivery van with foreign licence plates, and drive it in the Netherlands. The rental or lease contract must be for 4 years or less. You only pay BPM for the time you use the vehicle.
    • You change a delivery van or another type of vehicle into a passenger car (personenauto) and want to drive it on Dutch roads.
    • You change the engine of your passenger car or delivery van within 3 years after registering it. If the change causes the CO2 emission (CO2-uitstoot) to go up, and tax has already been paid for the lower level, you must file a BPM return for the extra CO2 emission.

    BPM on used delivery vans from the Netherlands

    Are you a private individual (particulier) who bought a used delivery van (gebruikte bestelauto) in the Netherlands? If the delivery van was first registered (datum eerste toelating) on or before 31 December 2024 and is less than 5 years old, you do not need to file a BPM return.

    Are you a business owner (ondernemer) who does not meet the rules for the Entrepreneurs’ scheme? (Ondernemersregeling, only available in Dutch) Then you also do not need to file a BPM return.

    In both cases, the previous owner has already paid the BPM, or still needs to pay it. You do not need to file a BPM return and you do not need to pay BPM.

    Rest-BPM return for delivery vans

    Do you need to file a rest-BPM return for a delivery van (bestelauto)? Fill in the form Return of remaining BPM - termination of Entrepreneurs' or Disabled scheme (Aangifte rest-bpm - Beëindiging ondernemersregeling of gehandicaptenregeling, only available in Dutch).

    Exemption from BPM

    In some situations, you can apply for an exemption from BPM. For example, if you move to the Netherlands, work in another country, or in other special cases.

    If you move to the Netherlands, you still need to file a BPM return.

    Check whether your situation is listed in the BPM exemption overview (Overzicht vrijstellingen BPM - only available in Dutch).

    Read more under Who can file a BPM return?