VAT, BPM and documents for exports outside the EU

When exporting a used commercial vehicle, a lot comes down to the paperwork. Correct documentation determines whether you qualify for the zero VAT rate and whether the vehicle crosses the border without delay. Below we outline the key points. This is general information; always have your situation checked by a tax or customs expert.

VAT on exports

If a vehicle is supplied to a customer outside the European Union, the zero VAT rate applies in principle, provided you can prove with supporting documents that the vehicle has actually left the EU. This proof usually consists of the export declaration and transport documents. For supplies within the EU to a business with a valid VAT identification number, the intra-Community supply applies under certain conditions, also at the zero rate.

What about BPM?

BPM is the Dutch tax on passenger cars, motorcycles and vans. Heavy trucks generally fall outside its scope. For lighter commercial vehicles, such as vans, BPM can play a role. If BPM was paid on an earlier registration and the vehicle is exported, you may be entitled under certain conditions to a refund of the remaining portion. Strict proof and application requirements apply here as well.

The documents you need

A smooth export stands or falls with a complete file. Expect to need the following documents:

• The original registration certificate or the export declaration;
• A sales invoice with the correct VAT treatment;
• The export declaration filed with customs;
• A CMR consignment note or other transport document as proof of transport;
• If applicable, a certificate of conformity (CoC) for registration in the country of destination.

Avoid delays at the border

Most delays are caused by small errors: a missing signature, an invoice with the wrong VAT rate or a VIN that does not exactly match the papers. So check beforehand that every document is consistent and that the details of the buyer, seller and vehicle are recorded identically everywhere.

We handle the paperwork with you

S-Trucks supports the entire sales process, from transaction to transport and documents. We make sure the paperwork is in order and that the vehicle heads to its destination with the right documents, so you don't get bogged down in formalities. Do you have questions about your specific situation? Feel free to contact us.