Self-employed people can benefit from a gray license plate. However, BPM is charged on the purchase price of new vans. You are eligible for a refund of the BPM if you are an entrepreneur (ZZP’er) and use the car for business purposes. You must have a VAT number for this. More than ten percent of the annual kilometers have to be driven for the case. Whether you really need a delivery van for your work does not matter.
Entrepreneurs can request the BPM with a new form. You will receive this form automatically as an entrepreneur if the registration of the car by the Rijksdienst voor Wegverkeer (RDW) has been reported to the Tax Authorities. You can also download the form yourself via the website of the tax authorities. After submitting the form, the BPM will be deposited into your account within four weeks. Then the reduced rate for the Motor Vehicle Tax will automatically be charged.
If you buy a van from a private individual, you have to check whether the registration number is for a company car or for private use. In the latter case, you must apply for a new registration number and have the van re-registered as a company car at the RDW.
- A number of conditions must be met here:
- You must be an entrepreneur for sales tax and have a VAT number
- The delivery van must be registered in your name or in the name of the legal person (company)
- The delivery van must comply with the regulations and dimensions of a gray license plate.
- You must use the company car for business purposes. (more than 10% of the mileage must be business)
Please note: if you as an entrepreneur no longer use the company car by terminating the company or by selling the car, you still have to pay (a part of) the BPM unless the car is older than 5 years. You have to file a declaration yourself.
How much motor vehicle tax do you have to pay with a van with a gray number plate? You can check this via this link. Then enter that you are driving with a ‘delivery van’.
Business or private?
Just like a car with a yellow license plate, you can choose to keep the car with the gray license plate in business or in private. Read more under car private or business.