Importing a used car from Luxembourg to the Netherlands: steps, costs and documents

Do not pay until you have verified the seller, the original bill of sale and both parts of the Luxembourg registration certificate. Before deregistration, choose either valid Luxembourg export registration or carriage on a vehicle transporter: the seller's plates become invalid and the Dutch one-day registration is not valid for the cross-border journey. Private motor vehicle and motorcycle tax (BPM) and subsequent costs remain dependent on the vehicle or a quote.

Decisions before paying

Check the seller, original documents, transport and the separate assessments for value added tax (VAT) and BPM, as well as CO2 and inspection.

The car and Luxembourg documents

The original bill of sale identifies the car, buyer and seller; the seller should be the registered owner. Keep copies of identity documents; anyone acting other than as the owner or keeper needs a power of attorney or proof of ownership, as the conditions require. Compare the vehicle identification number (VIN/chassis number) on the car and the documents. 1

The deregistration file contains the signed declaration, registration certificate Part I (grey) and Part II (yellow), and proof of identity. Evidence of legal status is required where a VAT or customs exemption applies; a representative or person not named in the registration must add the required proof of authority. Ensure that the transfer, sale or export is reported to SNCA within five working days. 1

On sale or transfer, the registration certificate and conformity stickers cease to be valid; for a sale abroad, the original plates are also removed and become invalid. After deregistration, the car may not be driven until it has valid registration. The export certificate supports registration in your country of residence, but Véhicule non immatriculé (unregistered vehicle) does not confer authority to drive. The seller can request it, or you can do so after deregistration using the original bill of sale or other proof of ownership. 19

The Luxembourg technical inspection certificate concerns roadworthiness and may be required after major accident repairs, but it is not a complete history of damage, mileage or maintenance. No comprehensive official public consumer service has been identified for this. 8

A pro-rata Luxembourg road-tax refund belongs to the relevant registered seller or taxpayer, not automatically to you. The requirements are: more than €1, return of the tax certificate no later than 60 days after its validity ends, and an IBAN with an approved Luxembourg financial institution. The calculation is 1/365 per unused day, rounded down to whole euros; flat-rate tax for historic vehicles is excluded. Do not deduct anything from your purchase price unless the contract expressly provides for this. The seller must discuss any insurance refund separately with their insurer. 1

Transport to the Netherlands

RDW does not issue a number plate for the journey from Luxembourg. Use insured Luxembourg export registration that is recognised along the route, or a vehicle transporter. 24

The SNCA web page and flyer differ: until the end of the third month following the current month, as opposed to the current month plus two. The number cannot be extended; the web page does, however, mention renewal of the registration. Treat the expiry date on the certificate as decisive and confirm the date and location with SNCA. According to SNCA, the procedure can take most of a day; this is not a guarantee. 45

RDW, taxes and activation in the Netherlands

The RDW route applies to cars from the EU and EFTA. As a private applicant, you must be at least 18 years old and registered in the Dutch Personal Records Database (Basisregistratie Personen). Take valid ID and the complete original foreign registration certificate; make a copy for BPM beforehand. A certificate of conformity (CvO; internationally often CoC) is optional, but its CO2 value affects BPM. 2

The RDW import inspection identifies the car and assesses its documents; it is not a general technical pre-purchase inspection. A hazard or damage may lead to a prohibition on road use. Ask for the still-valid Luxembourg periodic inspection to be carried over, providing the original report, an entry on the registration certificate or a number plate sticker. This is an assessment, not a guarantee. If the car is subject to the periodic roadworthiness inspection (APK) and has neither accepted valid foreign evidence nor an APK performed by RDW, arrange the APK immediately after receiving the Dutch registration certificate; delay may result in a fine. 2

As a private individual, file a return for private motor vehicle and motorcycle tax (BPM) only after RDW approval and the electronic transfer of the vehicle data. For BPM, a car that has not been used or has barely been used counts as new; at 3,000 km or more, the car is in any event used, but below 3,000 km it is not automatically new. 123

RDW's CO2 value is used for gross BPM. New cars use WLTP. For used cars from before 1 July 2020, the available measured or converted values determine the NEDC/WLTP branch; cars from before 2018 have no WLTP value. Where CO2 is unknown, the period from 1 July 2020 to the present specifies 550 g/km for petrol or 395 g/km for diesel, with older, potentially more favourable values of 507 g/km for petrol and 356 g/km for diesel, or 350 g/km for petrol and 302 g/km for diesel. For a used car, you can compare permitted current and historic rates and apply depreciation using a Dutch trade price list, appraisal report or statutory table; choose the most favourable permitted method. Do not assume eligibility for an appraisal: check the applicable case, the appraiser, technical roadworthiness and the requirement relating to the one-month period before the RDW appointment. The official eligibility combination is unclear; consult the current form instructions before making your choice. 37

For value added tax (VAT), the car is new if it was first used no more than six months ago OR has covered no more than 6,000 km. To be used for VAT purposes, it must have covered more than 6,000 km AND be supplied more than six months after first registration. If the car is new for VAT purposes, you pay Dutch VAT as a private buyer and submit the special VAT return for an intra-Community new means of transport. Confirm the filing deadline separately; it has not been established here. A car that is used for VAT purposes does not incur additional Dutch acquisition VAT merely because it is transferred; invoice and margin-scheme treatment may differ. 61314

After approval by RDW and the Dutch Tax and Customs Administration, RDW states that it dispatches the registration certificate within five working days and the full registration code two working days later, subject to the post. Then have number plates made by an RDW-approved manufacturer. From the moment an insurance-liable car is registered in your name, it needs Dutch third-party liability insurance (WA insurance); the reporting code is the last four digits of the VIN. For a car liable for motor vehicle tax (mrb), registration in your name counts as the return and the bill follows automatically. Contact the Dutch Tax and Customs Administration if no bill arrives within one month. The amount depends on the vehicle type, weight, fuel, environmental characteristics and province. 215

Budget

These are separate items, not a total; reference dates are shown for the known amounts.

Checklist

All actions remain open until you have completed them with supporting evidence.

Frequently asked questions

Who may sell the car, and what happens to the Luxembourg plates?

The seller should be the last registered owner; you need the original bill of sale. A representative not named in the registration must show the prescribed ID plus a power of attorney or proof of ownership. On export, the seller's plates cease to be valid. After deregistration, valid registration is required; Véhicule non immatriculé does not confer authority to drive. 1, 9, 4

Can I drive from Luxembourg using an RDW one-day registration?

No. It is valid only in the Netherlands, on the inspection date and by the shortest route to RDW and home. Ensure that you have printed proof, legible white plates, Dutch insurance and a safe car. On 13 September 2026, the registration itself cost €0.00; the required items were not included in that amount. 10

Does the Luxembourg technical inspection automatically become a Dutch APK?

No. Ask RDW to assess the original report, an entry on the registration certificate or a number plate sticker; carrying it over is not guaranteed. If the car is subject to APK and has neither accepted evidence nor an RDW APK, arrange an APK immediately after receiving the Dutch registration certificate. 2

When will I know how much BPM I have to pay?

BPM is based on RDW's CO2 value, the registration date, usage status and depreciation; fixed values apply if CO2 is missing. An appraisal report is not automatically permitted and is subject to a one-month period before the RDW appointment. The official eligibility combination is unclear; check the current form instructions before making your choice. 3, 7

Is Dutch VAT due on a used car from Luxembourg?

Not merely because it is transferred if the car is used for VAT purposes: it must have covered more than 6,000 km AND be supplied more than six months after first registration. Otherwise, it is new for VAT purposes, with Dutch VAT and a special return. Invoice or margin-scheme treatment may differ. 6, 13, 14

What happens after approval by RDW and the Dutch Tax and Customs Administration?

RDW states five working days for the registration certificate and two more for the full registration code, subject to the post. Then have approved plates made. Arrange WA insurance from registration in your name if the car is insurance-liable. If it is liable for mrb, the bill follows automatically; contact the Dutch Tax and Customs Administration if no bill arrives within one month. 2, 15

Consider a CarAudit pre-purchase inspection only if availability at the exact vehicle location in Luxembourg has been confirmed in advance. On 13 September 2026, the site listed Luxembourg as a service country and Carvago Deutschland GmbH as the provider. Under the terms effective 1 August 2026, the stated report time of 48 hours after the inspection, excluding weekends and public holidays, is indicative and depends on availability and circumstances. Access to the seller and car, time, weather and the possibility of a test drive may limit the inspection. It does not guarantee that every hidden or unobservable defect will be found and is not an import service. 16, 17

Sources

1. Selling a vehicle registered in Luxembourg
2. Voertuig invoeren vanuit een Europees land
3. Hoe bereken ik de bpm voor een personenauto?
4. Temporary registration number for export
5. Exportation d'un véhicule par la route (official flyer)
6. Wat zijn nieuwe of bijna nieuwe vervoermiddelen?
7. Bpm afschrijving gebruikte motorrijtuigen
8. Periodic technical inspection of vehicles
9. FAQ – Registration
10. Eendagskenteken aanvragen
11. Vrijstelling bpm en mrb bij kortstondig gebruik
12. Ik koop een motorrijtuig in het buitenland - hoe zit het met de bpm-aangifte?
13. Aankoop van nieuwe en bijna nieuwe vervoermiddelen uit EU-landen
14. Auto kopen of verkopen: btw
15. Motorrijtuigenbelasting
16. CarAudit: koop een tweedehands auto nooit blind
17. CarAudit-voorwaarden