Buying a van as an entrepreneur: bpm, grey plates and the addition
Written by Ilias Aarrass6 min read · Last reviewed on 
Written by Ilias Aarrass6 min read · Last reviewed on For builders, installers, couriers and many other freelancers, the van is the key business asset. For years it was extra attractive thanks to the entrepreneur bpm exemption, but that was abolished from 2025, making new diesel vans in particular much more expensive. At the same time the reduced road tax rate, the investment deduction and the route to avoid the addition still exist. Anyone buying a van should know the new maths before signing.
Bpm: the exemption is gone, CO2 sets the bill
Until 2024, VAT entrepreneurs paid no bpm on a van. Since 1 January 2025 that exemption has lapsed: new vans are charged bpm based on CO2 emissions, like passenger cars. For a typical diesel van that quickly adds thousands of euros. A fully electric van has no CO2 emissions and thus remains practically bpm-free, narrowing the gap with diesel; the wider benefits are in driving electric. Note: bpm sits on new registrations only; a used van already registered in the Netherlands is bought without a new bpm charge.
Road tax: the grey plate advantage remains
The reduced road tax rate for entrepreneurs' vans, popularly the grey plate, has remained. You pay a fraction of the rate for an equally heavy passenger car. The conditions: you are a VAT entrepreneur, the van meets the design requirements (including a separated, flat cargo area of sufficient size) and you use it more than incidentally in the business, as a rule of thumb over 10% for business. If the entrepreneurship ends or a conversion breaks the requirements, the low rate ends too.
The addition: avoidable with the exclusive business use declaration
For the addition, a van follows essentially the same rules as a car: over 500 private kilometres brings an addition on the list price, see calculating the addition. But one route exists only for vans: the exclusive business use declaration. File it with the tax authority and you declare zero private kilometres, dropping the addition without keeping a trip log. Commuting counts as business here. If you do drive privately, report it immediately; discovery without a report brings an assessment and fine.
Deductions: KIA, depreciation and VAT
Unlike a passenger car, a van fully qualifies for the small-scale investment deduction: on a € 35,000 van that is 28% extra deduction. You also depreciate the purchase price, and fuel, maintenance and the low road tax are deductible. VAT on purchase and costs is deductible to the extent the van serves VAT-taxed revenue, with the annual private-use correction, see private use and VAT. Still weighing buying, leasing or driving privately? Walk through that framework first.
Worked example: € 35,000 van excluding VAT
- KIA, 28% of € 35,000
- € 9,800 extra deduction
- KIA tax benefit at around 37%
- around € 3,600
- VAT on purchase, with fully taxed use
- € 7,350 reclaimable
- Depreciation over 5 years to € 10,000 residual
- € 5,000 deduction per year
Result: In the purchase year alone the van yields about € 5,400 in tax benefit via the KIA and first-year depreciation, besides the reclaimed VAT
Frequently asked questions
Does bpm now also hit used vans?
A used van already on Dutch plates carries no new bpm; it is baked into pricing. Importing a used van from abroad does trigger residual bpm at registration, depending on age and emissions.
May my partner or associate drive the van without consequences?
Business trips by an employee or associate are fine. The exclusive business use declaration requires that nobody drives the van privately at all. Your partner's grocery run counts as private use and should be reported.
Does an electric van keep the low road tax rate?
Yes, the entrepreneur rate also applies to electric vans meeting the design requirements. Do expect somewhat higher weight from the battery pack; road tax partly depends on weight.
Is it better to buy the van before or after year-end?
That depends on your profit. The KIA and first depreciation land in the investment year; in a high-profit year they deliver most. Also check whether your total investments that year land in the most favourable KIA bracket.
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
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