Fiscal discount treaty for disabled transport vehicles

Within The Netherlands, additional tax fees must be paid for private purchased passengers cars and vans, on top of standard VAT (21%). This tax is called Tax on Passengers Cars and Motorcycles (BPM).

There is an arrangement that cars and vans, which are primary used to transport disabled people are exempted from BPM. This is a considerable amount, namely 38% on top of the purchase price.

Example: a bus with a net list price of 35,000 euro
For a company this bus costs 35,000 euro. They do not pay BPM or VAT.

In case you buy the same bus as a private individual, 38% BPM and 21% VAT applies. The costs round up to more than 55,000 euros (35,000 list price + 13,000 BPM + 7,000 VAT).

In this example, this bus would cost us 42,000 euros. Note: The 13,000 euro BPM must be paid in advance. It can be claimed from the Tax Authorities afterwards.

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