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If you register a used car or motorcycle from abroad in the Dutch vehicle registration system, you must file a private vehicle and motorcycle tax (bpm) return. To do this, you must first have the car or motorcycle inspected by the Netherlands Vehicle Authority (RDW).
If the RDW determines that the car or motorcycle is not yet ready for use on the road, you can only file a return on the basis of a fixed depreciation table (in Dutch) or on the basis of a price list (in Dutch). You will then no longer be able to file a tax return with a valuation report, as it stands now. If at a later stage it turns out that the car or motorcycle may no longer be used for driving at all, you may obtain a refund of the bpm paid.
- entrepreneurs who import one or more used cars from abroad
It is not yet known when this change in regulation will come into effect.