Claiming Dutch BPM back once the car has Portuguese registration

According to the Belastingdienst, the refund applies to:

• a used passenger car, van or motorcycle with a Dutch registration, on which BPM was paid;
• a Dutch registration dated on or after 16 October 2006;
• a vehicle that is not a damaged vehicle (schadevoertuig);
• a vehicle with the status Export at the RDW;
• a vehicle brought to Portugal and durably registered there within 13 weeks after the RDW gave the status Export.

Note that the 13 weeks start with the export status in the Netherlands, not with the car's arrival in Portugal. You first deregister the car for export, and then submit the form 'Verzoek teruggaaf bpm voor een motorrijtuig met status export bij de RDW'. The refund is paid into the bank account that the Belastingdienst has on file. The calculation starts from the gross BPM, minus a reduction based on how long the car was in use in the Netherlands. The Belastingdienst explains the rules in English on its page about the BPM refund for used vehicles.

Thirteen weeks is not long for the Portuguese process. Within that time, these steps must be complete:

1. the national homologation number from the IMT;
2. the inspection for registration at a CITV;
3. the DAV, filed within 20 working days of entry;
4. payment of the ISV, within 10 working days of the notification;
5. the Portuguese registration number and the registration in the Registo Automóvel.

So plan the IMT application, the inspection and the DAV straight after deregistration. The steps are explained on importing a car to Portugal.

Which Portuguese document the Belastingdienst accepts as proof is not clear: the allocation of the registration number on the DAV, or the Certificado de Matrícula after registration. Keep evidence, including a copy of the Portuguese registration and proof of the transfer, such as an invoice or a payment in the name of the foreign buyer.

1. The car is deregistered for export at our desk; from the moment the RDW gives the status Export, the 13 weeks run.
2. The car is driven or transported to Portugal; the 20 working days for the DAV start on entry.
3. The owner applies for the homologation number and books the inspection.
4. The DAV is filed, the AT calculates the ISV and the owner pays it.
5. The registration number is allocated and ownership is recorded in the Registo Automóvel.
6. Alongside these steps, we prepare and submit the refund request and keep track of the deadlines.

Moving there yourself? The Portuguese ISV exemption on transfer of residence requires that the car received no tax relief on its export to Portugal. A BPM refund is a tax refund on departure, so claiming it may cost you the exemption. Ask the AT (customs) or an adviser before you apply for either; we never promise that both are possible. More on moving to Portugal with a car.

• A missing CoC: homologation then takes longer and the 13 weeks may run out.
• A damaged vehicle, or a Dutch registration from before 16 October 2006.
• No usable proof of the registration abroad.
• Paying the ISV late: the 10 working days run from the notification, and the registration number only follows after payment.
• A motorhome: the Belastingdienst only names passenger cars, vans and motorcycles, so a refund is uncertain.

For a fixed fee of €149, including VAT, we take care of:

• checking the conditions;
• the calculation;
• the application form;
• submission to the Belastingdienst;
• monitoring the deadlines;
• an objection, if needed.

The export document is not included and costs from €50. The Belastingdienst decides on approval, amount and processing time, so we promise no refund, amount or date. See all export costs for Portugal. Send us the registration number via WhatsApp or email and we will check the conditions with you.