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ET 14000 Licence: How to Import into Belgium Without Pre-financing VAT?
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ET 14000 Licence: How to Import into Belgium Without Pre-financing VAT?

5 min read
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by Jimmy Sagnier
Updated on

Importing goods into Belgium carries a hidden cost that strains cash flow: import VAT, payable in cash at customs clearance. The good news: with the ET 14000 authorisation, you no longer pay this VAT to customs. It is deferred onto your Belgium VAT return, where you declare and deduct it in a single move. The result: zero pre-financing, faster customs clearance and no bank guarantee to set up.

To benefit from it, you need a Belgian VAT number and, if you are established outside the EU, you must appoint a tax representative in Belgium. In this guide, I explain how to import without pre-financing VAT, how to obtain the ET 14000 licence, what to enter on the Single Administrative Document (SAD), how to report the operation on the Belgian VAT return, and through which entry points to route your goods.

I am Jim, a VAT specialist at Eurofiscalis. I assist French and international companies in securing their operations across Europe.

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How to Import into Belgium Without VAT?

VAT pre-financing: the real hidden cost of importing

When you import goods from a third country (China, the United States, the United Kingdom, etc.) and release them for consumption in Belgium, import VAT at the rate of 21% becomes payable at the moment of customs clearance. Without a specific authorisation, your customs broker must advance this VAT — and bill it back to you — before releasing the goods. For large volumes, this is a considerable cash advance, sometimes coupled with a bank guarantee.

The solution: VAT deferment with the ET 14000 licence

The ET 14000 authorisation (also known as VAT deferment / reverse charge on import VAT) changes everything. With this licence, VAT is no longer paid at customs: it is deferred onto your VAT in Belgium. You declare it as due and recover it immediately as deductible on the same return. In practice, you import without disbursing a single euro of VAT.

How to Obtain the ET 14000 Licence to Import Under Reverse Charge?

Who can benefit from the ET 14000?

  • any company established in Belgium and liable for Belgian VAT;
  • any company not established in Belgium but liable for Belgian VAT via a responsible representative;
  • any company not established but liable for Belgian VAT via direct identification.

The conditions to meet

  • hold a VAT number in Belgium that is valid on VIES;
  • be up to date with all VAT obligations;
  • import (or be due to import) goods into Belgium, with supporting evidence;
  • file periodic Belgian VAT returns (monthly or quarterly).

The application procedure

The application forms are available on the SPF Finances / FOD Financiën website: an “individual taxable person” form and a “global representative” form. You must prove that you import (or intend to import) into Belgium: an IMA/IMZ import document if you have already imported, or — failing that — a commercial invoice showing a non-EU origin and a Belgian destination, together with a contract with a Belgian customs broker or warehouse-keeper. The file is submitted by email ([email protected]) or by post to the SPF Finances / FOD Financiën.

What Must Be Entered on the SAD to Import Under Reverse Charge in Belgium?

The Single Administrative Document (SAD) is the electronic customs declaration for release into free circulation. For the ET 14000 VAT deferment to apply, two boxes are decisive:

  • Box 37 — the customs régime: code 40 00 (release for consumption with simultaneous release into free circulation).
  • Box 44 — particulars and authorisations: the number of your ET 14000 authorisation and your Belgian VAT number, which designates the importer (Importer of Record) entitled to the deferment.

Your EORI number must also be correctly linked to your Belgian VAT number in the EU databases, otherwise customs clearance will be blocked.

How to Reverse-Charge the VAT on the Belgian VAT Return?

Once the goods are cleared under ET 14000, the import VAT is declared — and neutralised — on your VAT rules in Belgium.

Grids 87, 57 and 59

  • Grid 87: the taxable base of imports subject to VAT deferment (amount excluding VAT).
  • Grid 57: the VAT due at the applicable Belgian rate (generally 21%) on that base.
  • Grid 59: the same VAT, carried over as deductible VAT.

A neutral operation for your cash flow

You declare the VAT in grid 57 and deduct it straight away in grid 59: if your right to deduct is full, the net impact is nil. You have advanced nothing to customs and have nothing extra to pay — you have merely “routed” the VAT through your return.

What Are the Main Entry Points for Importing into Belgium?

Belgium is one of importing into Belgium. Your goods will most often transit through one of these points:

  • Port of Antwerp-Bruges: Belgium's leading port and one of the largest in Europe, a major hub for containers and e-commerce.
  • Zeebrugge terminal: integrated into Antwerp-Bruges, specialised notably in roll-on/roll-off (vehicles) and gas.
  • North Sea Port (Ghent): a port geared towards bulk cargo and industry.
  • Liège Airport: Belgium's leading air-freight airport (e-commerce, express).
  • Brussels Airport: air freight and high-value goods.

Whatever the entry point, it is your ET 14000 authorisation and your Belgian VAT number — not the place of customs clearance — that trigger the VAT deferment.

The Advantages of the ET 14000 Licence

  • no longer pre-financing VAT on goods imported into Belgium;
  • lighter and faster customs clearance procedures;
  • no bank guarantee to lodge with the Belgian State;
  • greater competitiveness if you use Belgium as an entry hub into the EU.

Need to obtain your ET 14000 licence or a fiscal representative in Belgium? Talk to our experts.

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FAQ

What is the difference between the ET 14000 licence and customs procedure 42?

The ET 14000 defers import VAT onto your Belgian return when the goods are released for consumption in Belgium. Customs procedure 42, on the other hand, exempts import VAT when the goods are immediately re-dispatched to another Member State (an intra-Community supply follows the import). The right mechanism therefore depends on the final destination of the goods.

Can a company established outside the EU obtain the ET 14000?

Yes, provided it is liable for Belgian VAT via a responsible representative (mandatory for non-EU companies) and meets the conditions: a Belgian VAT number that is valid on VIES and reporting obligations up to date.

Do you need an EORI number to import into Belgium?

Yes. The EORI number is mandatory for any customs operation in the EU and must be linked to your Belgian VAT number for customs clearance and the ET 14000 deferment to work properly.

How long does it take to obtain the ET 14000 licence?

The timeframe depends on the completeness of the file and the workload of the SPF Finances / FOD Financiën. A complete file — proof of import and VAT obligations up to date — speeds up issuance considerably; a tax representative follows it through to delivery.

Countries concerned

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About the author

Jimmy Sagnier

Business Developer

Business Developer at Eurofiscalis, Jimmy Sagnier helps e-commerce businesses and international companies navigate European VAT regulations. Drawing on hands-on experience, he breaks down complex tax topics — fiscal representation, Intrastat, OSS — into clear, actionable guidance.