A koerslijst (price guide) is a database or list that car dealers use to value used cars. For each make, model, version and year, it shows what the car cost new and what it is worth in the trade today. Dealers use price guides for things like setting trade-in prices.
Why it matters when buying or selling
When importing, a price guide is one of three ways to determine depreciation for rest-BPM. The depreciation is then the difference between the historical new price and the Dutch trade purchase value. The Belastingdienst sets conditions:
- Use a Dutch price guide that is common in the car trade, and data from only one guide.
- Use the most recent version; the reference date is the moment the RDW completes its inspection.
- The reference vehicle must match your car, including options. If the guide provides a mileage correction, apply it.
- Attach the full report to your return; the Belastingdienst can check price guides.
Always compare the result with the forfaitaire tabel: you may choose the method that gives the lowest BPM. Calculate both with our rest-BPM calculator.