Export a truck or van from the Netherlands: registration and tax in Belgium

A light goods vehicle (lichte vracht in Flemish) has a maximum authorised mass (MTM) of no more than 3,500 kg. In Flanders it must also meet three conditions:

1. The load space is always at least 50% of the length of the wheelbase.
2. There is a fixed horizontal load floor without anchor points for extra benches, seats or seat belts.
3. A partition completely separates the load space from the cab.

If the vehicle doesn't meet these conditions, it is registered and taxed as a passenger car. A pick-up only counts as a light goods vehicle when it is used professionally. Check this before you buy a van in the Netherlands, for example one with a second row of seats.

Light goods vehicles and lorries pay no BIV in Flanders. The annual road tax for a light goods vehicle uses a base rate per 500 kg MTM, corrected for the Euro standard and a particulate filter, and indexed every year. Flanders has announced a 30% cut in that annual tax for light goods vehicles from 1 January 2027; like the wider reform of the annual road tax, it is still subject to final approval by the Flemish Parliament.

Lorries from 3,500 to 12,000 kg MTM pay no annual road tax in Flanders. From 12 tonnes they do, depending on the number of axles and the suspension, and a declaration is required. For the current rates, see the Flemish page on light goods vehicle taxes (in Dutch); we give no amounts.

All goods vehicles with a maximum authorised total weight (MTT) above 3.5 tonnes pay the kilometre charge, in Flanders, Brussels and Wallonia alike. Every vehicle that has to pay it needs a working OBU (on-board unit). The charge replaced the Eurovignette. The Flemish Tax Administration explains who has to pay the kilometre charge.

Wallonia treats buses, lorries, tractor units, trailers and semi-trailers over 3,500 kg MTM as 'manual' vehicles for road tax, and the declaration must be submitted before the vehicle is used on public roads. Brussels also requires a declaration for certain vehicles, such as lorries, tractors and buses. How the TMC in Wallonia and the BIV in Brussels apply to a light goods vehicle is something to check with the regional tax service before you buy.

A van or lorry follows the same steps as a car: the E705 vignette, a technical inspection before registration, Belgian insurance and registration with the DIV. The Flemish step-by-step page for vehicles from an EU country names the light goods vehicle in its title. bpost delivers the number plate within 24 hours of registration, at 30 euros per plate. Each step is explained on our page about registering a car in Belgium.

For periodic inspections, Flanders is moving vans and light goods vehicles gradually, between 2026 and 2028, to an inspection every two years.

A VAT-registered business that buys a 'new' means of transport, with no more than 6,000 km or delivered within six months of first entry into service, includes the Belgian VAT in its periodic return. For a business buyer we need the company name, address and VAT number for the insurance and plates.

Would you like the company name on the Dutch export certificate? That is only possible at an RDW location, so not at our desk. We'd rather tell you now than at the counter.

For the export trip, a van or lorry needs insurance and a valid APK (the Dutch roadworthiness test), and it gets two white export plates. For lorries and other heavy vehicles the price is on request, because insurance and handling costs can be higher. Belgium is in the EU, so no EX-A customs declaration is needed.

The refund of BPM, the Dutch registration tax, can also apply to a van, if it is registered in Belgium within 13 weeks of the export status and meets the other conditions. See our BPM refund service.