If certain conditions are met, entrepreneurs can return previously paid tax on cars and motorcycles (belasting op personenauto's en motorrijwielen - bpm). This tax applies to vehicles operated on Dutch roads.
The main conditions for returning part of the bpm are the registration of the vehicle with the enterprise and its export or write-off. There are different conditions and refund rules for new (never used) and used vehicles.
If the vehicle is new (not used)
To qualify for a tax refund, you must meet the following conditions:
- The owner made a written statement that this vehicle was not used on the roads, and can prove it.
- The vehicle is registered in the registration register (kentekenregister).
- The transport status in kentekenregister is “Export” or “Write-off” (sloop).
- Application submitted within 13 weeks of status being established.
- The owner can prove that the vehicle was actually exported or handed over for recycling.
Instructions for returning money can be found here:.
If the vehicle has been used
You can receive a bpm refund if you export the vehicle abroad. The vehicle must meet the following conditions:
- Dutch license plate received on or after 16 October 2006.
- The transport must not be damaged.
- The status of the vehicle in kentekenregister is “Export”.
- The vehicle is permanently registered in other EU countries, Iceland, Liechtenstein or Norway and is exported to the country of registration.
- The application was submitted within 13 weeks from the moment the status was set to “Export”.
Instructions for applying for a bpm refund for Dutch registered vehicles и for vehicles with foreign registration - via active links.
