BPM account tips: reporting like a pro

Oct 29, 2018 | Tax | 0 comments

Importing a car is a popular option to buy your dream car at a better price. It could even be that the car you are looking for is not or hardly available in the Netherlands.

Imported cars are also advantageous when it comes to determining the BPM levy. On an imported car, if you calculate everything correctly, you will pay less after-tax than on a Dutch car.

Tips for your BPM declaration

To file the declaration, you will have to fill in and submit two forms. Doing a BPM declaration sounds therefore difficult for many.

In order to avoid a lot of extra costs and driving back and forth, the following tips will help you to efficiently deal with your BPM declaration.

Tip #1: Make sure you receive the right forms

One of the most important forms for filing a BPM-declaration is the form titled "Form b.b.v. BPM-declaration". Without this form it is not possible to file a declaration.

You will receive this form when you bring your car to the RDW. So make sure that you receive this form, otherwise you will have to contact the RDW again.

Tip #2: Avoid withholding taxes and list all options

Different options are available for each model. The car is delivered from the factory with these options. However, regardless of these options, the model number of the car remains the same.

When you file your BPM declaration, it is important that you list all options of your model. By leaving out the options, the tax will probably be lower, but the Tax Authorities are known for calculating substantial fines for incorrectly filling in the declaration form!

Tip #3: Report the correct CO2 emissions

As of 2008, the tax authorities pay close attention to whether the correct CO2 emissions are stated. A large part of the Dutch population goes wrong here.

Often the CO2 emission for the model in question is looked at in the Dutch brochure. However, this is an average and it is likely that the emissions of the car for which you are filing the tax return do not correspond to this value.

How should it be done?

Use the combined CO2 emission which can be found in the vehicle registration certificate (under section V.7) and the CVO certificate (known in Germany as Declaration of compliance), source: easyimport.com.

Tip #4: Use the net catalogue value of the same year as your car

The net catalogue value is also a point on which the tax authorities can catch you and impose an additional tax.

Make sure you use the right source to determine the net catalogue value. In addition, always use the value from the same year as the year of manufacture of your car.

Tip #5: Choose the most favourable BPM rate year

The Tax Authorities allow you to choose which BPM tariff year you use for filling in the BPM declaration, as long as the chosen BPM tariff year is not older than the year of construction of the car.

If you are importing a car built in 2013, you can choose between the BPM rates between 2013 and now.

Comparing the different BPM rates takes a lot of work, but can be worth it. Depending on the car, you can save hundreds of euros.

Tip #6: See if you can make use of the BPM countervailing benefit rule

For cars that are 4 years old or younger, there is a good chance that you can make use of the BPM benefit rule.

This rule makes it possible to calculate the depreciation on the lowest market value of the car, instead of the depreciation on the basis of age.

Calculating whether this rule also applies to your import car can unfortunately not be done yourself. However, you can use the free and non-binding BPM calculation service of Easy Import, which can be found here: https://easyimport.nl/bpm-berekenen-aangifte/. Fill in the details of the advertisement of the car you want to bring to the Netherlands, and a professional will look at your situation and provide you with a free quote of the most advantageous BPM calculation.