Dutch BPM rules assess nearly new imported cars by actual use, not by foreign registration alone. At 3,000 kilometres or more, a car is used. Below that mark, mileage, condition and use determine whether depreciation applies. The result sets BPM due before Dutch registration and can affect cash needs and margin.
Why this matters
A buyer may build a BPM reduction into the purchase price before checking the vehicle file. If the car is classed as new, the expected margin becomes BPM due before registration. A foreign certificate may support the first-use date, but cannot prove actual use by itself. That can change the tariff date and depreciation calculation. Keep BPM separate from VAT, private use, payroll tax and the accounts.
Example
A dealer buys a foreign-registered car with very low mileage. The purchase calculation includes used-car depreciation. It arrives in nearly new condition, with little evidence of use. The registration certificate records history and may support first use. The dealer also needs mileage, condition photos, transport records, CO2 data, the valuation basis and the BPM calculation. Those records must describe the same car at the same time.
XTROVERSO tips
- Check status before approving the purchase. Record why the car should be treated as new or used. Do this before agreeing the price or expected margin.
- Separate registration from actual use. Keep the foreign registration certificate. Add mileage, condition, transport and first-use evidence. One document cannot support the full BPM position.
- Choose a supported depreciation method. Used cars may qualify for a market-value list, valuation report or forfaitary table. Check the conditions before using the most favourable result.
- Protect inspection timing. For a valuation report, inspect the vehicle physically within one month before the RDW inspection. After BPM payment, keep it unchanged and available for six working days.
- Recalculate the full landed cost. Include the invoice, transport, preparation, registration and BPM. Treat an expected BPM reduction as a supported calculation, not available margin.
- Keep one file and one decision. The buyer, BPM adviser and bookkeeper should use the same mileage, condition, tariff date and valuation records.
Need a second check on the BPM file before you commit cash or margin?
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Belastingdienst - New versus used classification of an imported passenger car
- Belastingdienst - BPM depreciation, valuation evidence and physical inspection
- Belastingdienst - Tariff selection and the first-use date
- Rijksoverheid - 2026 to 2028 BPM rate pressure
- Ondernemersplein - Import and registration trigger for BPM
- Rechtspraak - Foreign registration and used status for BPM
- Rechtspraak - EU non-discrimination and BPM on imported used cars
