ET 14.000 VAT deferment in Belgium: import without pre-financing VAT

What is ET 14.000 in Belgium?

ET 14.000 is the Belgian import VAT deferment authorisation. It postpones payment of VAT due on goods imported and released for consumption in Belgium until the periodic Belgian VAT return.

Without ET14000, the importer usually pays Belgian import VAT at customs or through its customs representative. VAT in Belgium, but the business carries a cash-flow gap between customs clearance and deduction.

With ET 14.000, the mechanism changes:

• the goods are cleared in Belgium;
• Belgian import VAT is not paid immediately to customs;
• the VAT due is declared in the Belgian VAT return;
• the deductible VAT is reported in the same return if the right to deduct is open.

Who can apply for ET14000?

ET14000 is available to companies that VAT rules in Belgium and file Belgian periodic VAT returns. The decisive point is not only where the company is established, but whether it can correctly declare Belgian import VAT in monthly or quarterly VAT returns.

The authorisation can be requested by:

• a Belgian company subject to Belgian VAT;
• a foreign company registered for VAT in Belgium;
• a foreign company acting through an authorised agent or responsible representative;
• a representative acting for a company filing Belgian periodic VAT returns;
• a Belgian VAT unit, at VAT unit level rather than member level.

A company that does not file Belgian periodic VAT returns cannot use ET 14.000. That includes, for example, a business under an incompatible small business exemption scheme.

Conditions to secure before the application

The ET 14.000 application must rest on a clean VAT and customs setup. FPS Finance checks whether the business can use import VAT deferment without creating a reporting risk.

Before filing, secure these points:

1. A valid Belgian VAT number in the BE0123456789 format.
2. Monthly or quarterly Belgian VAT returns.
3. An EORI number linked to the Belgian VAT number.
4. Belgian VAT obligations up to date.
5. Evidence of existing or future import activity in Belgium.
6. The correct MyMinfin rights or VAT mandate.

The Belgian VAT rate still depends on the goods imported: standard rate 21%, reduced rate 12% or reduced rate 6% depending on the case. ET 14.000 does not change the rate. It changes when and where the VAT is reported.

How to apply through MyMinfin

The ET 14.000 application is filed only through MyMinfin. FPS Finance does not accept the application by post or e-mail.

For a company filing its own application:

• access MyMinfin;
• log in with eID, itsme or an accepted authentication method;
• check that the legal representative or employee has the correct role;
• go to My interactions;
• select Apply for a document;
• choose Authorisation ET14000;
• complete and submit the application.

For an authorised representative, an active VAT mandate is required for the client, together with the correct MyMinfin mandate-user role. In practice, many delays come from access rights, not from VAT law.

Which documents prove the import activity?

The file must prove that the company imports, or will import, goods into Belgium. FPS Finance does not always require a past import. A future import activity can be accepted if the file is properly documented.

Useful documents include:

• a purchase order for goods to be imported into Belgium;
• proof of payment or advance payment;
• a purchase invoice;
• proof of transport from a non-EU country to Belgium;
• an existing import document if the company has already imported in Belgium;
• the VAT and EORI details used for customs declarations.

These documents must show that the company will be liable for Belgian import VAT. Imports that are exempt from VAT do not support an ET 14.000 application, because the authorisation is designed to defer VAT actually due on import.

What happens after filing?

FPS Finance analyses the ET14000 application within one month. If the file is incomplete, the administration may ask for further information via eBox Enterprise, post or e-mail.

If the application is accepted, the decision is made available through MyMinfin. The authorisation applies from the date it is granted and is valid for an unlimited period unless withdrawn or the situation changes. It does not cover goods already cleared before the authorisation date.

Once granted, the authorisation normally does not have to be presented at each import. Its validity is checked automatically when customs validates the import declaration.

How to declare import VAT with ET 14.000

Postponed Belgian import VAT must be reported in the periodic Belgian VAT return. Customs does not collect the VAT at clearance, but the importer must still report the VAT due and, where allowed, the deductible VAT.

The amounts come from the import declaration, especially data element 14 03 for duties and taxes. Code B00 identifies VAT. The tax base and VAT due must reconcile with the Belgian VAT return.

The VAT return and the customs declaration must tell the same story. If the import declaration, purchase invoice, transport evidence and VAT return grids do not reconcile, ET 14.000 becomes a control point rather than just a cash-flow advantage.

ET 14.000, DPO and DDP imports: do not mix them up

ET 14.000 is not the same as a customs deferred payment authorisation or a DDP commercial setup. It deals with Belgian import VAT. It does not settle customs duties, Incoterms or the identity of the importer of record.

In a DDP flow, the seller may need storage and e-commerce VAT in Belgium, an EORI number, a customs representative and ET 14.000. These elements work together, but they do not replace each other.

Benefits, limits and control risks

The main benefit of ET 14.000 is cash flow. The importer avoids VAT refund in Belgium, which becomes material when import volumes are regular or high-value.

The benefits:

• no pre-financing of Belgian import VAT at customs;
• smoother clearance when the customs setup is correct;
• clearer cash-flow planning;
• centralised reporting in the Belgian VAT return;
• less friction with freight forwarders on VAT funding.

The limits:

• the authorisation is not retroactive;
• periodic Belgian VAT returns are required;
• the EORI must be linked to the Belgian VAT number;
• the normal customs VAT payment scheme cannot be used for covered imports once the authorisation applies;
• incorrect VAT grids or customs codes increase audit risk.

If the imported goods are later moved within the EU, Intrastat may become relevant. The Belgian Intrastat thresholds are €1,500,000 for arrivals and €1,000,000 for dispatches. Intrastat concerns later intra-EU movements, not the initial import from a non-EU country into Belgium.

[OUTIL-T5]

Checklist before requesting ET 14.000

An ET 14.000 request should be prepared before the first strategic customs clearance. Use this checklist to avoid administrative and customs blocks.

1. Check the Belgian VAT number format: BE0123456789.
2. Confirm that the company files Belgian periodic VAT returns.
3. Confirm whether the returns are monthly or quarterly.
4. Check that Belgian VAT obligations are up to date.
5. Verify the EORI number and its link to the Belgian VAT number.
6. Identify who will file the request in MyMinfin.
7. Configure the required MyMinfin roles or VAT mandate.
8. Prepare proof of existing or future import activity.
9. Inform the customs representative or freight forwarder before the first import using ET14000.
10. Configure the import declaration with payment method code G.
11. Reconcile code B00, data element 14 03 and the VAT return.
12. Check Belgian VAT grids 57, 59, 81/82/83 and 87 after each import period.

Need support with ET 14.000 in Belgium?

Eurofiscalis helps foreign and Belgian companies import into Belgium without locking cash at customs. We review the Belgian VAT registration, EORI link, MyMinfin mandate, import evidence and VAT return treatment after the authorisation is granted.

For regular imports, the value is not only obtaining ET 14.000. The real value is making sure customs declarations and Belgian VAT returns remain consistent month after month. See our guide on the EC Sales List and Intrastat in Belgium.