Do you drive on motorways in a truck in the Netherlands? Besides the regular motor vehicle tax (motorrijtuigenbelasting, mrb), you also have to pay heavy vehicle tax (belastingen zware motorrijtuigen, bzm), also known as Eurovignette.
You have to pay heavy vehicle tax for heavy goods vehicles (HGVs):
- with a maximum permitted weight of 12,000 kg (about 26,000 lb) or more
- that are used exclusively for transporting goods
For a number of heavy motor vehicles you may have to pay heavy vehicle tax from 1 October 2023. For example:
- recovery vehicles
- waste compacter trucks
- agricultural machinery
- telecommunications vehicles
- exhibition vehicles
- sewer cleaning vehicles (high-pressure trucks, vacuum trucks, and combi trucks)
- instruction vehicles
- gritter lorries
You can consult the list of vehicles (in Dutch) to find out if you need to pay heavy vehicle tax (bzm). Some Heavy Goods Vehicles are exempt from paying bzm (in Dutch). For instance a lorry that is part of a recognised dealer’s or repair company’s trading stock.
Where is the Eurovignette valid?
Do you pay heavy vehicle tax in the Netherlands? You may use motorways in
- the Netherlands
- Luxembourg
- Denmark
- Sweden
Did you pay heavy vehicle tax in Luxemburg, Denmark, or Sweden? Then you may use Dutch motorways as well.
For Belgian motorways you pay a kilometre charge.
Filing your heavy vehicle tax return through Eurovignette
You have to file a bzm return (in Dutch) before you start using the motorway with your lorry. Do you have to file often? It may be convenient to do this digitally. First you conclude an online declaration agreement with the Dutch Tax and Customs Administration (in Dutch). Then you will get access to the Dutch-language Eurovignette (Eurovignet) portal.
Please note: You have to make sure your account has sufficient funds for the tax administration to collect the bzm via direct debit.
Book a Eurovignette online
If you do not have an online declaration agreement, you can buy your Eurovignette online (Eurovignette booking). This 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.
File a bzm return with a declaration point
If you do not want to file your bzm return online, you can file it with a declaration point for heavy vehicle tax. A declaration point can usually be found at a petrol pump.
What is the bzm rate?
The amount of heavy vehicle tax you pay, depends on the number of axles on your lorry and the emission class. You can find the emission class of your lorry on your vehicle registration card. You can find the rates on the Dutch Tax and Custums Customs Administration’s website (in Dutch).