BPM Return
If you buy a new car or motorcycle in the Netherlands, the importer will file the BPM return on your behalf. Only after the BPM return has been filed and paid will you receive a license plate from the RDW. From that moment on, you may drive your car on public roads. However, there are also a number of situations in which you must file a BPM return yourself, such as when importing a car. But what exactly is a BPM return, and how do you file it? We’ve compiled all the information for you on Alpina.nl.
What is a BPM return?
BPM stands for Tax on Passenger Cars and Motorcycles. BPM is the tax you pay on a passenger car, delivery van, or motorcycle. The Tax and Customs Administration calculates the BPM for a passenger car based on its CO2 emissions. For a van, camper van, or motorcycle, the BPM is a percentage of the net list price. In addition, you also pay BPM on certain extras that are included in the net list price, such as additional options, accessories, and surcharges for special models. Filing a BPM return therefore means registering your vehicle with the Tax and Customs Administration. You can file your BPM return either online or on paper.
Why file a BPM return?
BPM is essentially a one-time purchase tax levied on every car that is registered in the Netherlands. When you buy a new car, motorcycle, van, or camper, the importer files the BPM return. In some situations, however, you must file the return yourself. If you own a very environmentally friendly car with CO2 emissions of 0 grams per kilometer, you do not have to pay the BPM.
When should you file a BPM return?
There are a number of situations in which you must file a BPM return yourself. This applies if you:
- If you buy a passenger car or motorcycle abroad and want to drive it on public roads in the Netherlands
- If you purchase a delivery van abroad and want to drive it on public roads in the Netherlands, you must pay BPM if you do not meet the requirements of the business owner exemption.
- You are building a motor vehicle and intend to drive it on public roads in the Netherlands. For example, if you are converting a delivery van into a passenger car.
- Driving a passenger car, motorcycle, or van with a foreign license plate on public roads in the Netherlands
- Driving a passenger car, motorcycle, or van with a foreign license plate on public roads in the Netherlands that you have borrowed, rented, or leased. If the rental or lease period does not exceed 4 years, you only pay BPM for that period.
- Modifying the engine of your passenger car within 3 years of its registration in the vehicle registration registry in such a way that the CO2 emissions exceed the CO2 emissions for which BPM was paid
BPM Filing Online
You can easily file your BPM return online. You will need a DigiD to do so. If you don’t have one yet, you can, of course, apply for one at any time. You can file your return online if the vehicle is a passenger car, camper, or motorcycle. It is not possible to file a return online for a delivery van, quad, trike, or a motor vehicle that is exempt from BPM. Please have the following information ready: your DigiD, the vehicle identification number (frame or chassis number), and the net list price of the vehicle, including all options and accessories.
BPM Tax Return Form
You can also file your tax return using the tax return form. In the following cases, you cannot file your tax return online, so you must use the tax return form in any case:
- If you are an entrepreneur
- If you still need to have the vehicle inspected
- When registering a delivery van, quad, trike, or wheelchair-accessible motor vehicle
- If you own a motor vehicle that is exempt from the BPM tax
- If you wish to file a tax return based on an appraisal report or a stock price list
Calculate BPM Return
Calculating the BPM means determining the amount of BPM you must pay. For a passenger car, you make this calculation based on your car’s CO2 emissions. For a van, camper, or motorcycle, the BPM is a percentage of the net list price. Are you planning to import a car from abroad? By calculating the BPM, you can determine whether or not it’s worth importing a particular car.
RDW BPM Declaration
Before you can file your BPM return, you must have the vehicle inspected at an RDW inspection station. A car or motorcycle will not be registered until the BPM return has been filed and the BPM has been paid. You can easily schedule an inspection appointment online:
- Go to “Schedule an Inspection”
- Please have the Dutch license plate number or the Vehicle Identification Number (VIN) ready
- Please fill in all the requested information
- Once you have requested an appointment, you will receive an email with the date and time of your appointment
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