File a return for BPM
If you are buying a new car or motorcycle in the Netherlands, you do not need to file the taxes. The seller will file and pay the BPM (private motor vehicle and motorcycle tax). In some cases, you do need to file the taxes, such as when you are importing a car or motorcycle from abroad.
Last updated on 3 January 2025
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When to file a return for bpm
Usually the seller will file a return, but not always. You need to file a return for BPM when you:
- are importing a car or motor vehicle from abroad, are registering this in the vehicle registration register and want to drive it on public roads;
- are converting a delivery van to a passenger car and want to drive it on public roads;
- live in the Netherlands and are driving in the Netherlands with a car or motorcycle with a foreign licence plate.
You can read more about when you need to file a return for BPM on the website of the Belastingdienst (Tax Administration).
File a bpm return
You can submit your bpm return to the Belastingdienst.
Laws and regulations (in Dutch)
Wet op de belasting van personenauto's en motorrijwielen 1992