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The exemption on BPM for vans will expire

The exemption on BPM for vans will expire

The government has decided to modify the current BPM exemption for fossil-powered vans to promote zero-emission or highly fuel-efficient vans sales.


This change is expected to spur the transition to more environmentally friendly and sustainable mobility.

Starting 1 January 2025, the BPM exemption will be discontinued for entrepreneurs who purchase vans running on petrol, diesel or gas. This means that BPM must be paid when purchasing such vehicles from that date.

A second notable change is how the BPM rate for vans is set. Previously, the rate was determined based on the net list price. However, with the new changes, the BPM rate will now be based on the van's CO2 emissions (fuel economy). This makes choosing vehicles with lower CO2 emissions more attractive.

For electric vans, nothing will change in 2025. The purchase of an electric van also does not require the payment of bpm starting in 2025.

If you still want to take advantage of the current BPM exemption when purchasing petrol, diesel or gas-powered vans, this is possible until 31 December 2023, as long as the conditions of this scheme are met.

More information or tailor-made advice

Are you curious about the impact of these changes on your specific situation? Our expert advisors are ready to answer all your questions and guide you in making well-considered choices. Please feel free to contact us, we are happy to assist you on +31 (0)20 658 70 00. Or send an email to

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