Heavy vehicle tax (BZM) and Eurovignette

If you drive on motorways in a lorry in the Netherlands, besides regular motor vehicle tax (motorrijtuigenbelasting, MRB), you also pay heavy vehicle tax (belastingen zware motorrijtuigen (BZM)). This applies to lorries with a maximum permitted weight of 12,000 kg (about 26,000 lb) or more that are used exclusively for transporting goods.

If you pay BZM in the Netherlands, you may also use motorways in Luxembourg, Denmark and Sweden.

Filing your heavy vehicle tax return

You file a BZM return (Dutch) before you start using the motorway with your lorry. You can submit your declaration digitally to the Dutch Tax and Customs Administration (via the Eurovignette Portal) or, if you do not want to file your BZM return online, you can file it with a declaration point (Dutch) for heavy vehicle tax (usually a petrol pump).

Eurovignette

The Eurovignette serves as digital proof that you have paid BZM. You are not required to keep a paper vignette in the vehicle. Inspections are carried out remotely using automatic number plate recognition.