DRZ revaluation
You may import a motor vehicle from abroad. If you then want to register this vehicle in the Dutch vehicle registration register, you must first pay BPM (private motor vehicle and motorbike tax). If you file a tax return based on an appraisal report, the Tax Administration may ask Domeinen Roerende Zaken to inspect the vehicle.
Different value
A standard declaration may not be sufficient in your situation. Your vehicle may have damage, for example. Or you have bought a special version. You have filed a valuation declaration for this. In this case, you may owe less BPM.
Domeinen Roerende Zaken (DRZ) supports the Tax Administration in determining the value of your vehicle if you decide to deviate from a standard declaration. You then submit an appraisal report to the Tax Administration. In it, you indicate the value of your vehicle, taking into account value-reducing factors.
The Tax Administration reviews these BPM returns and may ask DRZ to assess a vehicle. If your vehicle qualifies, you will be invited to show your vehicle at one of DRZ's locations.
A DRZ employee will then assess whether your declaration matches the actual status of your vehicle. That is, the value of the vehicle, and any diminishing value factors such as damage. DRZ then reports the findings to the Inland Revenue. The Inland Revenue takes the decision on the value of your vehicle and sets the amount of BPM.
Assessment of vehicles by DRZ
DRZ supports Belastingdienst in determining the value of a vehicle in cases where a citizen decides not to file a standard tax return. The citizen then submits a valuation report to Belastingdienst. The report states the value of the citizen’s vehicle, taking account of any depreciating components.
Belastingdienst examines these BPM tax returns and asks DRZ on a random basis to physically assess a vehicle. The citizen is then invited to show the vehicle at DRZ.
DRZ subsequently assesses whether the citizen’s tax return corresponds to the actual condition of the vehicle and draws up a report forBelastingdienst. Finally, Belastingdienst decides on the value of the vehicle and sets the amount of BPM payable.
Showing motor vehicle at DRZ
You have imported a motor vehicle from abroad and then want to register this motor vehicle in the Dutch vehicle registration register. In that case you have to pay BPM (Private Motor Vehicle and Motorcycle Tax).
To determine the amount of the BPM, you have filed a standard declaration. This is based on an average value of the motor vehicle you specified.
In certain situations, a standard declaration is not sufficient. For example, a motor vehicle may have a lot of damage. Or it may be a special version, so the value differs from the standard type. In such a situation, you can get a discount on the BPM.
You have submitted an appraisal report to the Tax Administration. In it, you indicated a value, taking into account the damage (value reducing elements). The Tax Administration has reviewed your BPM return and has asked DRZ (Domeinen Roerende Zaken), on the basis of a random check, to physically assess your motor vehicle. You have therefore been invited to show your motor vehicle.
DRZ supports the Tax Administration in determining the value of a motor vehicle if you decide to deviate from the standard declaration.
What happens on arrival, during the inspection and after the inspection at DRZ?
On arrival
- You will report to the location specified in the call with the motor vehicle at the specified time. If you cannot be there (on time), please notify us immediately. You can reach us by phone at 088-1500900 or at midofficebpm@domeinenrz.nl .
- You are not obliged to come yourself, someone else may also have the vehicle checked on your behalf.
- One person will be admitted with the motor vehicle. This person must identify themselves with a valid identification document (driving licence, ID card or passport).
- DRZ has the necessary documents for your motor vehicle, so you do not need to bring anything else with you.
- You always follow the instructions of our staff.
Check
- Make sure the motor vehicle is clean. This means no excessive dirt that hinders proper inspection.
- A DRZ employee will ask you to drive the motor vehicle to the designated pick-up point.
- Motor vehicles presented on a trailer or drive-up truck must be placed with the wheels on the ground.
- You will ensure that the key to the motor vehicle is present.
- The motor vehicle will then be photographed and assessed.
- You can be present during this, following the instructions of our employee.
- You may not take pictures or video footage on our premises, not even during the inspection.
- The inspection takes about 60 minutes.
After the inspection
- If you have complied with the show duty, you no longer have to keep the motor vehicle available.
- You can repair any damage (or have it repaired).
- The Tax Administration is automatically informed by DRZ. You do not have to do anything yourself about this.
- Please contact the Tax Administration if you have any questions about the further processing of your BPM return or about the results of the investigation. You can contact the Auto Tax Department for this, they can be reached at telephone number 0800-0749.
- DRZ does not have any information relating to the tax agreement or the issue of a registration number.
More information: Belastingdienst