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WHY DO YOU PAY A BPM DEPOSIT? BPM is a Dutch vehicle tax, separate from VAT. On export, part of this tax may be reclaimed, subject to conditions.

The agreed export price excludes the refundable BPM. You therefore pay a temporary deposit. The amount is shown separately on the invoice.

WHAT DO YOU NEED TO DO? Arrange permanent registration of the vehicle in another EU member state, Norway, Iceland or Liechtenstein. The vehicle must also actually be taken to that country.

Within 13 weeks of the Dutch export date, the vehicle must be permanently registered there and our refund application must have been submitted to the Dutch Tax Administration.

Immediately after registration, send us the final foreign registration certificate and your IBAN. Allow time for us to process and submit the application.

Temporary registration or export plates are not sufficient.

WHEN WILL YOUR DEPOSIT BE REFUNDED? We will refund your deposit once we have checked the documents and all conditions for a BPM refund have been met.

SUBMIT YOUR DOCUMENTS ON TIME If late submission of your documents prevents us from obtaining the BPM refund from the Dutch Tax Administration, your deposit will not be refunded.

For used vehicles, BPM may be refunded subject to conditions following permanent registration in another EU member state, Norway, Iceland or Liechtenstein. For other destinations, such as Algeria, Serbia or Morocco, the remaining BPM stays in the sale price. Destination and registration matter, not the eurozone or place of residence.

A VAT vehicle may qualify for 0% Dutch VAT on proven export outside the EU, subject to conditions. Previously paid VAT or a VAT deposit is settled or refunded after checking export evidence and processing the invoice correctly. If the price already excludes VAT, there is no additional refund. A margin-scheme vehicle has no separate VAT amount on the full sale price to reclaim. Export of margin stock may also qualify for 0% VAT, but this gives no additional VAT discount. The agreed export price and invoice apply.

Send the EX-A/MRN with customs confirmation of exit immediately to michel@richel.nl. An export declaration alone is insufficient. We also retain the RDW export certificate and sales, payment and transport documents. Local import taxes are separate.