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What are the terms laid down under the carry-forward regulation?

  • You are an entrepreneur for the purposes of turnover tax and you have a VAT number from the tax authorities.
  • The delivery van is registered in name of the legal entity of the business.
  • You use the delivery van more than incidentally for business purposes. This means that the delivery van is used for business purposes for more than 10% of the annually driven km.
  • Signature of the 'BPM deferral rule' form in two-fold (through the tax authorities).

Please note: You are required to bring an extract of the Chamber of Commerce Register with company details to the collection day. Without this proof of registration, the BPM due will have to be paid on collection day. Are you eligible for the deferral arrangement? Then please contact BVA on email address debtors@bva-auctions.com for an invoice without BPM, before the collection day.

State your client number, lot number and VAT number in the email and attach the required extract of the Chamber of Commerce Register and a valid ID. BVA will ensure that a deferral form is available for signature on collection day.

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