A grijs kenteken (grey licence plate) means a vehicle registered with the RDW as a commercial vehicle, usually a van (bestelauto). The name comes from the grey colour the registration certificate for commercial vehicles used to have; the number plate itself is the normal yellow one. A van has to meet layout rules, such as a large load space without seats.
Why it matters when buying or selling
- Road tax: you pay the lower van rate for businesses if you are registered for VAT, the van is in your name and more than 10% of its annual kilometres are driven for your business (Belastingdienst). A private owner does not meet these conditions. Work out the difference with the road tax calculator.
- BPM: since 1 January 2025, the BPM exemption for entrepreneurs (ondernemersregeling) no longer applies to vans first registered on or after that date. A transitional rule covers older vans.
- Selling to a private buyer: if a business sells a van under the ondernemersregeling that is younger than 5 years to a private person, the seller must file a rest-BPM return and pay it.
- City deliveries: with a diesel van, check the zero-emission zones that more and more cities are introducing.