BPM declaration
If you buy a new car or motorcycle in the Netherlands, the importer will file a BPM return for you. Only after the BPM declaration has been made and paid, will you receive a license plate from the RDW. From that moment on, you may use your car on public roads. However, there are also a number of situations in which you have to file the BPM return yourself, for example when importing a car. But what exactly is BPM reporting and how do you file the tax return? We have gathered all the information for you on Alpina.nl.
What is BPM declaration?
BPM stands for Tax on Passenger Cars and Motorcycles. BPM is the tax you pay for a passenger car, van or motorcycle. The tax authorities calculate the BPM for a passenger car on the basis of its CO2 emissions. For a van, camper or motorcycle, the BPM is a percentage of the net catalog price. In addition, you also pay BPM on certain extras that are part of the net catalog price, such as extra options, accessories and extra costs for special versions. BPM declaration thus involves declaring your vehicle to the tax authorities. You can file the BPM return either online or via paper.
Why declare BPM?
BPM is actually a purchase tax that is levied once for every car that gets a Dutch license plate. When you buy a new car, motorcycle, delivery van or camper, the importer makes the BPM declaration. In some situations, however, you must file the declaration yourself. If you have a very environmentally friendly car, with CO2 emissions of 0 grams per kilometer, you do not have to pay BPM.
When to file BPM returns?
There are some situations in which you must file your own BPM return. These are if you:
- Buy a car or motorcycle abroad and want to drive it on public roads in the Netherlands.
- You buy a delivery van abroad and want to drive it on public roads in the Netherlands. If you do not meet the conditions of the entrepreneur scheme, you must pay BPM.
- You want to build a motor vehicle and drive it on public roads in the Netherlands. For example, if you convert a delivery van into a passenger car.
- Using a passenger car, motorcycle or van with a foreign license plate on public roads in the Netherlands
- Using on public roads in the Netherlands a passenger car, motorcycle or van with a foreign registration number that you have borrowed, rented or leased. If the rental or lease period is no longer than 4 years, you only pay BPM over this period.
- Changed the engine of your passenger car within 3 years after registration in the vehicle registration register such that the CO2 emissions are higher than the CO2 emissions on which BPM has been paid
BPM declaration online
You can easily file the BPM return online. For this you need DigiD. If you do not yet have this, you can always apply for it. You can file online if the vehicle is a passenger car, camper or motorcycle. It is not possible to file an online declaration for a delivery van, quad, trike or a motor vehicle to which a BPM exemption applies. Have the following items handy: your DigiD, the vehicle identification number (frame or chassis number) and the net catalog price of the vehicle, including all options and accessories.
BPM declaration form
You can also file a declaration using the declaration form. In the following cases, you cannot file an online declaration and therefore you must use the declaration form anyway:
- If you are an entrepreneur
- If you have yet to have the vehicle inspected
- When declaring a van, quad, trike or wheelchair accessible motor vehicle
- If you have a motor vehicle to which a BPM exemption applies
- If you want to file a tax return based on an appraisal report or price list
BPM return calculation
Calculating BPM involves calculating the amount of BPM you have to pay. For a passenger car, you make this calculation based on the CO2 emissions of your car. For a van, camper or motorcycle, the BPM is a percentage of the net catalog price. Do you want to import a car from abroad? By calculating the BPM you can determine whether or not a particular car import is worthwhile.
RDW BPM declaration
Before you can file the BPM return, you must have the vehicle inspected at an RDW inspection station. A car or motorcycle is not registered until the BPM return has been filed and the BPM has been paid. You can easily make the inspection appointment online:
- Go to "Make an inspection appointment."
- Keep the Dutch registration number or Vehicle Identification Number (VIN) handy
- Please fill in all requested information
- After the appointment has been requested, you will receive an email containing the date and time of your appointment
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