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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 heavy vehicle tax in the Netherlands, you may also use motorways in Luxembourg, Denmark and Sweden.
Filing your heavy vehicle tax return
You file a BZM return (in 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 for heavy vehicle tax (usually a petrol pump).
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.
From 2023, an extra heavy vehicle tax will be imposed on all lorries that weigh over 3,500 kilograms, that are used to transport goods. The amount of tax will be based on the number of miles driven on Dutch motorways, as well as various regional and local roads. The new tax will not be imposed on agricultural vehicles, fire trucks, coaches, garbage trucks, cranes, or other non-goods transporting vehicles.The new tax will be levied from 2023, subject to its acceptance by the upper and lower houses of parliament.