Who can file a BPM return?
Before you file a BPM return (Private Motor Vehicle and Motorcycle Tax), you make an appointment with the RDW to have your vehicle inspected or identified (keuren of identificeren). You can find the addresses of inspection stations on the RDW website (only availbe in Dutch).
The person who registers the vehicle with the RDW is the taxpayer (belastingplichtige). This can also be a business. Only the taxpayer can file the BPM return. This can be done after the inspection at the RDW is approved.
The taxpayer can give permission to someone else (iemand machtigen) to file the BPM return for them. If someone files the return without permission, we will not process it.
Read more
- Private individual or sole proprietorship: how to file a bpm return
- Entrepreneurs: how to file a bpm return (only available in Dutch)