Applying for a refund of private motor vehicle and motorcycle tax (BPM) when exporting a used vehicle
Are you exporting a used motor vehicle, motorcycle or delivery van from the Netherlands? You may be eligible to receive a partial refund of the belasting op personenauto's en motorrijwielen – BPM (private motor vehicle and motorcycle tax).
Last updated on 15 December 2022
Lees deze informatie in het Nederlands
Eligibility for a BPM refund
You can request a BPM refund under certain conditions, for instance if your motor vehicle was given a Dutch registration number on or after 16 October 2006. You must register your vehicle with the Rijksdienst voor het wegverkeer – RDW (Netherlands Vehicle Authority) before exporting it.
The Belastingdienst (Tax and Customs Administration) sets out all the conditions for a BPM refund if a vehicle is exported.
Applying for a BPM refund
Please contact the Belastingdienst to apply for a bpm refund. Use the form Refund of vehicle tax (BPM) – export Dutch registration (in Dutch). If you have a foreign vehicle registration number, use the form Refund vehicle tax (BPM) – export foreign registration number (in Dutch).
Laws and regulations (in Dutch)
Wet op de belasting van personenauto's en motorrijwielen 1992, artikel 14a