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 information for you on Alpina.nl.
What is a BPM declaration?
BPM stands for Taxation of passenger cars and motorbikes. BPM is the tax you pay for a passenger car, van or motorbike. The tax authorities calculate the BPM for a car based on the CO2 emission. For a delivery van, camper or motorbike, the BPM is a percentage of the net catalogue price. In addition, you also pay BPM on certain extras that are part of the net catalogue price, such as extra options, accessories and extra costs for special versions. So BPM means that you have to declare your vehicle to the tax authorities. You can file the BPM declaration both online and via paper.
Why BPM declaration?
BPM is actually a purchase tax that is levied once for each car that gets a Dutch registration. When you buy a new car, motorbike, delivery van or camper, the importer will file the BPM declaration. In some situations, however, you have to file the declaration yourself. If you have a very environmentally friendly car, with a CO2 emission of 0 grams per kilometre, you do not have to pay BPM.
When to file a BPM declaration?
There are a number of situations in which you have to declare BPM yourself. That is if you:
- Buying a car or motorbike abroad and wanting to drive it on public roads in the Netherlands
- You buy a delivery van abroad and want to drive it on the public roads in the Netherlands. If you do not meet the conditions of the entrepreneurial scheme, you must pay BPM
- Building a motor vehicle and wanting to drive it on the public roads in the Netherlands. For example, when converting a delivery van into a passenger car
- Using a passenger car, motorbike or delivery van with a foreign registration plate on the public road in the Netherlands
- Using a passenger car, motorbike or delivery van with a foreign registration number on the public road in the Netherlands that you have borrowed, hired or leased. If the rental or lease period is not longer than 4 years, you only pay BPM over this period.
- The engine of your passenger car has been modified within 3 years of its registration in the vehicle register in such a way that its CO2 emission is higher than the CO2 emission on which BPM was paid
BPM declaration online
You can easily do the BPM declaration online. For this you need a DigiD. If you do not have this, you can always apply for it. You can file an online declaration if the vehicle is a passenger car, camper or motorbike. It is not possible to file an online declaration for a delivery van, quad, trike or 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 catalogue price of the vehicle, including all options and accessories.
BPM declaration form
You can also file a declaration via the declaration form. In the following cases you cannot file a declaration online and you have to use the declaration form anyway:
- If you are an entrepreneur
- If you still need to have the vehicle tested
- When reporting for a delivery van, quad, trike or wheelchair accessible motor vehicle
- If you have a motor vehicle for which a BPM exemption applies
- If you want to make a declaration on the basis of a valuation report or price list
Calculate BPM tax return
BPM calculation means that you calculate the amount of BPM you have to pay. For a passenger car, this calculation is based on the CO2 emission of your car. For a van, camper or motorbike, the BPM is a percentage of the net catalogue price. Do you want to import a car from abroad? By calculating the BPM you can determine whether or not it is worthwhile to import a certain car.
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 appointment".
- Have the Dutch registration number or the Vehicle Identification Number (VIN) at hand
- Please fill in all requested data
- After the appointment has been requested, you will receive an e-mail with the date and time of your appointment
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