
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.
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.
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.
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 .
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) | Year | Days without kenteken | Status | Verified (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.