A dispute over BPM starts with what exactly you challenge: your own payment on a return, an additional assessment or a decision. That choice also determines when the objection period starts. Also record the vehicle data, rates and depreciation used. This guide helps organise a BPM file. For imports, damage, a differing valuation report or a large difference with the inspector, specialist tax help may be needed.
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1. Identify payment, assessment or decision
For BPM, you may have paid tax on a return yourself without an assessment first being imposed. An additional assessment received later is a separate tax charge above or alongside that earlier payment. A decision may contain another determination, for example on a refund. Collect all these documents and record each document’s reference, amount and subject. Merely saying you object to BPM is unnecessarily unclear where several decisions exist.
Also show who filed the return and on whose behalf payment was made. With an import business or intermediary, the principal, declarant and vehicle registration holder may have different roles. A dealer’s invoice is not necessarily your own payment of tax to the Tax Administration. Have an adviser assess who may object and which authorisation is needed. Request the complete return and payment details from the intermediary so that the route is not based solely on a sales invoice.
2. Calculate from the correct starting point
The Tax Administration states six weeks after payment for objections to BPM paid yourself. For an additional assessment or decision, it states six weeks after the date on that document. For payment on a return, therefore do not wait for later vehicle registration or a separate assessment that may never arrive. Keep payment confirmation and record the actually relevant date. If notification or payment is unclear, have the precise deadline assessed immediately.
In a fictional example, an importer first pays BPM on a return and later receives an additional assessment. There may then be two different objection questions with their own starting points. The additional assessment does not automatically provide a fresh chance to cure an expired deadline against the original payment. For each objection, identify the amount and decision or payment challenged. Put final dates separately in your calendar and keep proof of filing.
3. Submit the objection to the tax inspector
BPM is a national tax. Address the tax objection to the competent Tax Administration inspector and follow the remedies reference. The general BPM page gives PO Box 3, 6400 AA Heerlen for letters; check this address when sending. The RDW performs its own inspection and registration work, but does not decide your BPM objection. A complaint to the seller or correspondence about the RDW inspection does not replace the tax notice of objection.
State name, address, date and signature, the return, assessment or decision number and why you consider the amount incorrect. Add the relevant calculation or indicate which substantiation you still want to supplement. If necessary, request an opportunity to explain the grounds further. For representation, record who receives correspondence. Retain the dispatched letter with attachments and the acknowledgement; an orally discussed correction is no substitute.
4. Check vehicle data and the rate calculation
Compare the return with vehicle identification, first admission to use, fuel type, specification and relevant emissions data. Check which source was used for the CO₂ value and whether the rate matches. For passenger cars, the Tax Administration distinguishes WLTP from NEDC and new from used vehicles. Therefore do not copy a calculation example for another construction year or measurement method. Keep the form used and calculation version.
Translate a technical difference into a specific tax outcome. Identify the information you consider wrong, evidence supporting the correct value and what this means for BPM. Registration data, a foreign document and a valuation report do not necessarily answer the same question. Ask your adviser to address any contradictions expressly. If the dispute concerns an exemption, its conditions must also be investigated; low depreciation does not resolve that separate classification question.
5. Substantiate depreciation without mixing methods
For a used vehicle, the Tax Administration describes depreciation using a price list, valuation report or fixed-rate table. Conditions apply to price lists, including using data from a single list. A valuation report is limited to vehicles with more than normal wear-and-tear damage or vehicles absent from a price list. The Tax Administration states that choosing valuation must be declared when filing and cannot be changed later.
Therefore first record the method chosen in the return filed. A dispute over its application differs from arbitrarily switching afterwards. For damage, check which defects existed at the relevant time and how the effect on trade purchase value is substantiated. Repair costs do not automatically measure the same thing as depreciation. Keep photographs, purchase documents and physical inspection data; have the valuer explain how the conclusion follows from those data.
6. Preserve vehicle evidence and arrange payment separately
For valuation, the Tax Administration states conditions for keeping the vehicle available unchanged and possible inspection by the inspector. Therefore examine a summons immediately before repairs, resale or further use. Record the condition and arrangements made. A difference after inspection may lead to an additional assessment. The file must remain able to show afterwards which damage or specification actually existed when the tax assessment took place.
An objection to an additional assessment and issue of tax clearance for registration have different consequences. The Tax Administration describes situations in which both the declared BPM and additional amount must first be received before clearance goes to the RDW. Therefore do not assume objection immediately enables registration. Check payment, any deferral and the registration interest separately with the case officer. For BPM already paid yourself, the objection concerns a completed payment; the same amount is therefore not available for deferral.
7. Assess the decision and next step for each disputed issue
After the decision, read whether the inspector substantively assessed your vehicle data, chosen depreciation and calculation. An adjusted total may still contain an unexplained difference. Ask your adviser to compare the original amount, correction and remaining dispute side by side. Also check interest or penalties dealt with separately. If several payments or assessments are in one file, it must remain clear which the decision concerns.
If you disagree with the decision, follow the appeal route stated and monitor the deadline. If the original objection period has expired, first investigate possible excusable lateness and then a request for ex officio reduction. That correction route has its own conditions and, for BPM, does not automatically offer the same legal protection as income tax. Bring the complete timeline, payment evidence and valuation documents to legal consultation so that procedure and valuation can be assessed together.
Frequently asked questions
When does the BPM objection period start?
For BPM paid yourself, the Tax Administration states six weeks after payment. For an additional assessment or decision, the public explanation uses six weeks after its date. Check which object you challenge.
Can I submit my BPM objection to the RDW?
Use the route to the competent tax inspector. The RDW does not decide tax BPM objections; registration and taxation are separate parts of the file.
May I always choose a more favourable valuation report later?
Do not assume that. The Tax Administration imposes conditions on valuation and states that the choice must be declared when filing. Have the possibilities available in your file assessed.
Sources
These sources relate to this page. For a specific case, check current rules and your own documents.
- Belastingdienst — Bezwaar bpm Accessed: 2026-10-23
- Belastingdienst — Bpm berekenen personenauto Accessed: 2026-10-23
- Belastingdienst — Afschrijving Accessed: 2026-10-23
- Belastingdienst — Naheffingsaanslag bpm Accessed: 2026-10-23
- Belastingdienst — Na aangifte bpm Accessed: 2026-10-23
- Belastingdienst — Verzoek vermindering Accessed: 2026-10-23
- Belastingdienst — Bezwaar en uitstel betaling Accessed: 2026-10-23
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