Claiming back Dutch BPM when your car is registered in Italy

According to the Belastingdienst, a refund is possible when:

• the vehicle is a used passenger car, delivery van or motorcycle;
• it received its Dutch registration on or after 16 October 2006;
• it is not a damaged vehicle;
• the RDW has given it the status Export;
• it is durably registered in another EU member state, here Italy, within 13 weeks after the RDW gave the status Export.

First the vehicle is deregistered for export; only then is the refund form submitted. The form is called 'Verzoek teruggaaf bpm voor een motorrijtuig met status export bij de RDW', a request for a BPM refund for a vehicle with the status Export. The Belastingdienst does not state a processing time.

BPM is a Dutch vehicle registration tax. It has nothing to do with the Italian IPT or the bollo auto, which are paid in Italy during and after the nazionalizzazione. When a used vehicle leaves the Netherlands, part of the BPM can sometimes be refunded under the conditions above. If you buy a car in the Netherlands, agree in advance with the seller how the export is arranged, because the 13 weeks start when the RDW gives the status Export. The refund is requested from the Belastingdienst in the Netherlands, not from an Italian office.

As an EU member state, Italy qualifies for the refund. The Belastingdienst page does not list a customs export declaration among the conditions for an EU country; that is our reading of the page, not a statement of the Belastingdienst. If your route passes through Switzerland, which is not in the EU, ask the Dutch customs (Douane) beforehand, or drive via Germany and Austria. NederlandWereldwijd also confirms that people who emigrate can only reclaim BPM when they move to an EU country.

The Italian registration has at least two steps: the VAT check at the Agenzia delle Entrate, and then the application to the Motorizzazione Civile and the PRA, possibly with a revisione first if the last roadworthiness test is too old under the Italian rules. Start them straight after the export. As an indication the Italian part usually takes a few weeks, but there is no official norm, and a missing CoC, a sworn translation or an inspection can add time. The steps are explained on importing a car to Italy.

The Belastingdienst does not name a specific Italian document as proof. In our reading, the carta di circolazione with the value of Documento Unico, which the car receives at the end of the Italian registration, is the obvious proof. Keep the export insurance valid while you wait: it can be extended by 14 days at a time.

If you move with your own car, two deadlines run at the same time: three months after your residenza for the Italian registration (art. 93-bis of the Codice della Strada), and 13 weeks after the export status for the BPM refund. In practice, plan for whichever deadline falls first. We found no Italian relocation exemption that could clash with the refund; that is not certain, so we promise nothing about Italian charges. More on moving to Italy with a car.

For €149 including VAT we check the conditions, calculate what can be claimed, complete the form, submit it to the Belastingdienst, keep track of the deadlines and file an objection if needed. Send us the registration number and the export details by WhatsApp or email, and we first check whether the vehicle meets the conditions. The export document is not included and is charged separately, from €50. The Belastingdienst decides on approval, amount and processing time, so we never promise a refund, an amount or a date. All rates are on our export prices.