An initiative of Stichting ROTA
kentekenstop Report your case

No kenteken after your BPM declaration?

Kentekenstop.nl counts the cars that are off the road because the Belastingdienst (Dutch Tax Administration) refuses the tax clearance (fiscaal akkoord) after a letter "Onjuiste aangifte bpm", and for how long. Report your case: every report makes the practice more visible.

3 reports · 1 cars currently without kenteken · 73 days off the road · as of

Report your case

Did you receive a letter "Onjuiste aangifte bpm"? Report it here, even if your kenteken is now registered in your name. It takes a few minutes and you may report anonymously. With a copy of the letter, your report counts as verified once the administrator has checked it. Your name, kenteken and VIN are never shown.

Were you accused or put under pressure at the inspection (schouw) of your car? You can report that too, completely anonymously.

What is your report about?
Your case
Who is reporting? required

You can report even if another company or another appraiser filed your declaration.

What is the current status? required

Choose what applies now. If something changes later, email us your report number.

The date at the top of the letter "Onjuiste aangifte bpm".

The date the kenteken was registered in your name. From these two dates we calculate how many days the car stood idle.

What happened and what did it mean for you or your business? Do not name any staff. If you give permission below, one sentence from this may appear anonymised on the site.

The car (optional)

As on the valuation report.

Only for our checks, for example for duplicate reports. Never shown.

Fuel
Amounts (optional)

The amount from your first declaration.

If you know it, for example from a new declaration. The letter itself usually states no amount.

What you paid extra after the letter to get the kenteken.

Did DRZ re-appraise the car?

DRZ stands for Domeinen Roerende Zaken. DRZ carries out the survey at the inspection (schouw).

Uploads (optional)

pdf or jpg, max. 10 MB. First make your citizen service number (burgerservicenummer) unreadable. Only we see the letter; it is never published. With the letter, your report counts as verified after checking.

pdf or jpg, max. 10 MB. If you have it. Several pages? Put them in one pdf.

Treatment at the inspection (schouw)
Location required
You were there as
Who conducted the conversation

Only the role. No names.

Max. 2,000 characters. No names.

Type
Were there witnesses
Was it recorded
Contact (all optional)

You may report anonymously. Leave your details if we may contact you for further explanation, or if you want a confirmation by email. We do not link your report on treatment to these details.

How we handle your data is explained in the privacy statement. Privacy

1

A kenteken is not a means of pressure.

The Belastingdienst refuses the fiscaal akkoord and the RDW (Dutch vehicle authority) does not register the kenteken in your name. There is no appealable decision (beschikking) and no court involved. The car becomes a hostage for a higher BPM (Dutch vehicle registration tax).

Source: art. 20 Algemene wet inzake rijksbelastingen; collection of "Onjuiste aangifte bpm" letters held by Stichting ROTA.

2

Checks only go upwards.

The survey tests whether your valuation claims too much damage. Nobody tests whether the BPM enforced afterwards is too high. The letter states no amount, no value and no comparison with cars already on the road in the Netherlands.

Source: collection of "Onjuiste aangifte bpm" letters held by Stichting ROTA.

3

Checking downwards is mandatory.

Article 110 TFEU (VWEU) prohibits BPM on an imported used car above the lowest residual amount of BPM in similar cars already registered in the Netherlands. Anyone who only checks upwards ignores that ceiling.

Source: HvJ 19-12-2013, C-437/12 (X), ECLI:EU:C:2013:857, paras 42 and 44.

The counter

Only reports approved by the administrator are counted. As of .

3Reports Approved reports of cars that did not get a kenteken, or only later, after a letter "Onjuiste aangifte bpm". Of which 2 verified.
1Cars currently without kenteken Reports with the status "No kenteken yet".
73Days off the road Per car, the days between the date of the letter and the date of the kenteken, or until today if there is no kenteken yet. Added up.
EUR 3.432Paid extra under pressure BPM paid after a letter in order to get the kenteken after all. Verified reports only.

A report is verified if the letter was included and the administrator has checked it. We only use verified reports towards the press, the Tweede Kamer and the European Commission. The counter counts reports; it is not a complete count of all cases in the Netherlands.

On , kentekenstop.nl counted 3 approved reports, 1 cars without a kenteken and 73 days off the road.

Reported cars

This is what it looks like per car. Without names, kentekens or VINs.

Car (make and model)YearDays without kentekenStatusVerified (yes/no)Experience
Jeep Compass 2025 13 Kenteken after extra payment Yes
Volvo XC60 2022 13 Kenteken after extra payment Yes
Mercedes CLA45 2020 47 and counting No kenteken yet No

Treatment at the inspection (schouw)

Reports on how people were treated at the inspection: 0. These concern insinuations of fraud, accusations of forgery, threats and other treatment. We only publish numbers per location and anonymised quotes, never together with location and date. The numbers per location are on the press page.

Frequently asked questions

What is a letter "Onjuiste aangifte bpm"?

A standard letter from the Belastingdienst that follows an inspection (schouw) of your imported car. According to the letter, your valuation report does not justify the declared value. It does not say which damage is supposedly incorrect or which value the inspector considers correct. Until 21 August 2026 the letter carried form code A2A003-05; newer copies have a print number and come from Afdeling Autoheffingen / Team Controle.

Source: collection of "Onjuiste aangifte bpm" letters held by Stichting ROTA.

Why am I not getting a kenteken?

After the letter, the Belastingdienst refuses the fiscaal akkoord (tax clearance). Without fiscaal akkoord, the RDW does not register the kenteken in your name.

Source: collection of "Onjuiste aangifte bpm" letters held by Stichting ROTA.

Can I object to the letter?

According to the letter itself, no: it is not an appealable decision (beschikking). As a result, no appeal to the court is open either. What you can do is set out on What to do if you receive the letter.

Source: collection of "Onjuiste aangifte bpm" letters held by Stichting ROTA.

What is DRZ?

Domeinen Roerende Zaken. DRZ re-appraises the car at the inspection. The Court of Appeal in The Hague (gerechtshof Den Haag) held that DRZ and the Belastingdienst are both part of the Ministry of Finance and legally indistinguishable from each other.

Source: Hof Den Haag 15-7-2025, ECLI:NL:GHDHA:2025:2255, r.o. 3.11; conclusie A-G 23-10-2026, ECLI:NL:PHR:2026:1011.

Can the BPM on my car go up without limit?

No. Article 110 TFEU (VWEU) prohibits BPM on an imported used car above the lowest residual amount of BPM in similar cars already registered in the Netherlands.

Source: HvJ 19-12-2013, C-437/12 (X), ECLI:EU:C:2013:857, paras 42 and 44.

What happens to my report?

The administrator checks it; after that it counts. We never show your name, kenteken or VIN. Only with your permission do we use your report, anonymised, in publications, parliamentary questions (Kamervragen) and proceedings. See the privacy statement.

Who is behind this?

Stichting ROTA (KvK 65599233). The reporting point is open to everyone who received such a letter, even if another company or another appraiser made the declaration. See About ROTA.