In the world of entrepreneurs and delivery vans, changes are on the horizon that you shouldn't miss. Starting January 1, 2025, the exemption of the tax on passenger cars and motorcycles (BPM) for entrepreneurs with commercial vehicle takes a different turn.
Explore the opportunities of VDS Auto Import for VAT-free commercial vehicles
Until now, entrepreneurs have enjoyed a VAT exemption on their beloved commercial vehicles. Unfortunately, this will change from 2025. But fear not! There are still plenty of opportunities to take advantage of the current regulations, and the experts at VDS Auto Import are ready to guide you through the entire import process.
New VAT rules on the horizon: CO2 emissions as the benchmark
In 2025, the VAT calculation for commercial vehicles will undergo a significant transformation. The government is moving away from the net list price and introducing CO2 emissions as the new benchmark. Green entrepreneurs can rejoice because zero-emission vehicles are exempt from VAT. The rate in 2025 is expected to be €66.91 per gram of CO2, without inflation correction.
Why this change?
The ministry of finance has recognized that the net list price poses problems, especially for imported used vehicles. Therefore, from 2025, CO2 emissions will be the guiding factor. The European type approval (CVO) takes the center stage, containing all technical data, including CO2 content, in a clear overview.
For used commercial vehicles not registered in the name of VAT-exempt entrepreneurs, there is now an extended depreciation period of 5 years. Importing a used vehicle? Depending on the initial registration date, you can still benefit from the entrepreneur's exemption.
Seize the opportunity now!
Until the end of 2024, entrepreneurs can still enjoy VAT exemption, provided they meet the conditions. Good news for those who sell a commercial vehicle to a private individual within five years of purchase: nothing needs to be repaid.
From 2025, the tax liability shifts from the registered owner to the registrant in the vehicle register, usually the importer. Specific purposes, such as disabled transport, remain an exception. This operation will be evaluated in 2029, aiming for an additional CO2 reduction of 0.7 Mton by getting more emission-free commercial vehicles on the road.
Discover how VDS Auto Import can assist you with seamless import and tax advice. Reach out via import@vdsautomotive.com or the contact form for an obligation-free advisory conversation, and get your business ready for the roads of tomorrow! Seize the opportunity for VAT-free commercial vehicles now and let VDS Auto Import be your guide in this process.