Dutch Tax Administration Tightens Control on BPM Declarations: What Does This Mean Exactly?

The Dutch Tax Administration announced an important change on March 19, 2026, which has direct consequences for everyone involved in vehicle imports and BPM declarations. From now on, the tax authorities will not only assess the vehicle itself, but also the value stated in the applied valuation lists. This may seem like a minor adjustment, but in practice it has a significant impact.

What exactly is changing?

When filing BPM (tax on passenger cars and motorcycles) for used vehicles, valuation lists from the automotive trade are often used. These lists partly determine the depreciation and therefore the final BPM amount.

What is new is that the Dutch Tax Administration will now actively verify whether the trade value in these valuation lists is realistic.

Previously, the tax authorities mainly checked whether:

• the vehicle matched the selected valuation list

Now an additional check has been introduced:

• is the value in the valuation list itself correct?

If the Dutch Tax Administration has doubts about this value, it may adjust it. This can result in a higher (or sometimes lower) BPM amount than originally declared (Dutch Tax Administration, 2026).

Why this tightening?

This measure has not come out of nowhere. BPM declarations have long been open to interpretation, particularly in cases involving:

• the import of used vehicles

• valuation based on lists or appraisals

Since BPM depends on depreciation of the original value, a lower trade value can result in less tax being paid. The government aims to reduce this room for interpretation and potential misuse.

What does this mean for importers and automotive companies?

For parties that regularly file BPM declarations, such as importers and dealers, the main consequences are:

1. Less certainty in advance

Where a valuation list was previously considered leading, this is now less self-evident. The tax authorities may deviate from it.

2. Increased likelihood of corrections

In case of doubt, the tax authorities may adjust the value, which can lead to:

• additional tax assessments

• delays in the process

3. Greater importance of substantiation

Proper substantiation of the chosen value becomes essential. Consider:

• additional market data

• photos and specifications

• possibly an appraisal report

Practical advice from SCL Rotterdam

At SCL Rotterdam, we see this development as part of a broader trend: increased control and less room for interpretation in the BPM landscape.

Our recommendations:

• Always use up-to-date and reliable valuation lists

• Verify that the selected version matches exactly

• Consider an appraisal report in case of doubt

• Document everything carefully

Conclusion

The stricter control on valuation lists marks a clear shift in the approach of the Dutch Tax Administration. Where speed and simplicity were previously central, the focus is now shifting toward verifiability and accuracy.

For companies in the automotive sector, this means: greater attention to detail, improved documentation, and a more strategic approach to BPM calculations.

Do you have questions about BPM declarations or would you like to minimize risks when importing vehicles? Feel free to contact SCL Rotterdam – we are happy to assist you.