Kennisgroep auto werkt standpunt BPM-teruggaaf bestelauto bij

The Dutch Tax Authority's Knowledge Group has updated its position on BPM (vehicle tax) refunds for exported commercial vehicles older than five years. The clarification confirms that owners are entitled to a refund of remaining BPM when exporting such vehicles, provided that BPM was actually paid—for instance, when the entrepreneur exemption was not properly applied. This updated guidance replaces previous position KG-BPM-2017-160 and addresses the practical uncertainty surrounding the five-year refund period outlined in the BPM Act.