Luxury goods tax (BPM) refund for export BPM refund for export The luxury goods tax BPM can be claimed back by the Dutch vendor for passenger cars, light goods vehicles or motorcycles registered on or after 16-10-2006 and which are exported. Young Dutch second hand vehicles have finally become more interesting, allowing the Netherlands to compete with other countries in Western Europe. The Dutch vendor is able to claim the BPM back afterwards from the Dutch tax authorities, but requires proof that the vehicle has been registered in another EER country (EU member states plus Norway, Iceland and Liechtenstein). No proof means no BPM refund, which is why VWE has developed two services for you. VWE can assist you in requesting the refund or take over the entire transaction and give you an advance on the BPM that can be claimed. You will pay VWE a deposit for this, which will be refunded once you hand in a clear copy of the Proof of Registration within the EER. The deposit varies according to the amount of taxes. Based on the working agreement that you make with VWE, the BPM can be paid in advance to the vendor, so that he/she does not have to wait for a long time for the money. Please contact the VWE service centre for more information about the BPM refund for export or the level of the deposit. Download the leaflet on BPM refund for export (PDF) Export number plates If you intend to use the vehicle on public roads, you will require export number plates. The Dutch number plates will be destroyed when the vehicle is registered for export. An export number plate consists of black letter and numbers on a white background. An export number plate can only be supplied if the vehicle still has a valid APK (technical) inspection. An export number plate is valid for 14 days, unless the APK expiry date falls within these 14 days. Green card insurance International proof of insurance is essential if you intend to drive the vehicle to the country of destination. The special export insurance is a green card valid for 14 days. A green card offers only third party liability cover. Customs document Customs must be notified of export when vehicles are to be exported to countries outside of the European Union. An EAD customs document will be created. The customs document may be required for several reasons:
A customs document can be registered as proof that the vehicle has left the EU in one of two ways outside the borders of the EU. This can be done either by electronic feedback by the declaring party or by stamping of the customs document. 0 % VAT charge Outside the EU Sometimes it is possible to purchase the vehicle at the 0 % VAT rate. In order to benefit from this zero rate, you must prove that you have exported the vehicle. This can by done by having your EAD customs document stamped by the customs official when leaving the EU and returning this document to the vendor (or VWE), or by having the customs document registered electronically by customs officials when leaving the EU. The declaring party (or VWE) automatically receives a Confirmation of Exit, which is the proof that you require for the 0 % VAT rate. Inside the EU Inside the EU you are only eligible for the zero rate if you are an entrepreneur from another member state. This is an intracommunity supply. You must provide your VAT identification number and must be able to demonstrate that the vehicle was transported to the country of destination. The vendor or VWE can ask you to pay a deposit. Your deposit will be refunded as soon as you have supplied the correct documents of proof. Type approval data (COC declaration) In order to obtain registration in the country of destination, a declaration of type approval may be required for importation of a vehicle. The declaration of type approval data lists technical data, the type approval number and the euro class of the vehicle. In many cases VWE is able to supply you with a declaration of type approval data, thus ensuring that the import runs smoothly and quickly. Requirements In order to register a vehicle for export, please bring the following:
If you require export number plates, the vehicle must have a valid APK. An export number plate is required to drive the vehicle by public road to the country of destination. Important! Always check beforehand with the countries that you will be travelling through and the country in which the vehicle will be registered if additional documents are required. Laws and regulations are subject to change. Where can you go? When buying a car, motorcycle, truck, trailer, caravan or moped, you want everything to be organised properly. VWE is able to assist you with all export services at one of the VWE service points or VWE agencies across the country. VWE specialises in the field of export formalities for vehicles. The benefits of VWE lined up: