Entrepreneurs selling (or trading in) their van would be wise to establish (or have established) that no BPM is due as a result.
BPM
BPM is the Tax on Passenger Cars and Motorcycles, which is charged on the purchase of a new passenger car, van or motorbike. BPM is paid by the person who registers the car, van or motorbike. For a car bought in the Netherlands, this is usually the dealer. The BPM is then passed on in the price of the car. When the car is imported, the person who performs the import operation pays the BPM.
Exemption
For entrepreneurs, who purchased a van, an exemption applied until 31 December 2024. This exemption was also known as the grey registration scheme in BPM. Conditions for this exemption were:
- the van is registered in the name of a VAT trader, and;
- this entrepreneur uses the van more than incidentally (10% or more) in the course of the business.
A delivery van is a motor vehicle with a maximum authorised mass of 3,500 kg. and a flat loading floor that complies with the dimensions specified for it.
Electric
The tax due is calculated according to the van's CO2 emissions. The rate for 2025 is €74.41 per gram of CO2 emissions. If the van's CO2 emissions are not known, they will be set at 330 grams, bringing the BPM payable to €24,555.
The CO2 emissions of an all-electric van are obviously 0 grams, so no BPM is due when buying or importing an electric van.
Pay attention
BPM no longer seems to be a concern when selling or trading in a van. Vans bought before 1 January 2025 with the application of the exemption will keep the exemption, but will be tracked for 5 years. If the conditions of the exemption are no longer met during that period, the entrepreneur will still have to pay the BPM.
If the van is sold or traded in (or the registration of the van is changed for some other reason), the exemption may be transferred to the new owner under certain conditions. However, it will then be important to meet the correct formalities comply. If not, the after-tax BPM assessment will fall on the selling entrepreneur.
If the entrepreneurial exemption ends, this must be done by return of a form be reported to the Inland Revenue.