Benefit from the import VAT deferment system in Belgium
ET 14000 license : Import VAT deferment system in Belgium
With the ET 14000 license, you will no longer pay import VAT when releasing goods for consumption via Belgium. The customs agency you work with will no longer have to charge you VAT to clear the goods through customs. As a result, your company will no longer have to pre-finance the VAT in Belgium and will report this transaction in the periodic VAT return. Benefit from the postponed import VAT system in Belgium.
- Consultation : Free and without obligation
Need a tax agent in Belgium ?
Need a tax agent to get you the ET 14000 license in Belgium ? We have a solution to help you use the import VAT deferment system (postponed import VAT) in Belgium.
- You need a tax agent to assist you for administrative VAT purposes in Belgium
- You wish to import goods in Belgium without having to pay VAT
- You do not know how to get the ET 14000 license in Belgium
- Eurofiscalis will assist you as a tax agent in Belgium for all your communications with Belgian tax authorities
- We will handle the filing of your ET 14000 license request to Belgian tax auhtorities
- Eurofiscalis will assist you by submitting your ET 14000 license request and handle any further communication with Belgian tax authorities
Eurofiscalis takes care of your VAT matters in Belgium
Who can benefit from the ET 14000 VAT deferment system in Belgium ?
The ET 14000 import VAT deferment system can get obtained by :
- Any company established in Belgium and subject to Belgian VAT
- Any company not established in Belgium but subject to Belgian VAT with a responsible representative
- Any company not established in Belgium but subject to Belgian VAT via a direct VAT registration
What are the conditions to be fullfiled in order to obtain the ET 1400 license ?
In order to benefit from the ET 14000 import VAT deferment system, here are the necessary conditions to be met :
- Have a valid Belgian VAT number on the VIES
- Have fulfilled all the obligations in terms of VAT
- Import or have to import in Belgium (proof to be attached to the application)
- Periodically, quarterly or monthly filing of Belgian VAT returns
What are the advantages of the reverse charge import of VAT ?
Obtaining the ET 14000 license allows :
- Not to pre-finance the VAT on the goods imported in Belgium
- Lighter and faster customs clearance procedures
- Not to have to deposit a bank guarantee at the "caisse des consignations" or any other organization of the Belgian State
Postponed import VAT in Belgium : how it works
VAT Deferment in Belgium : Importing when you do not have the ET14000 license
If you have a VAT number in Belgium and import goods to Belgium and do not have an ET 14000 license you are required to pay import VAT each time in addition to customs duties. You must pay the import VAT at the time of import clearance. You can recover this amount, but you have to consider that your money has to be frozen for a certain period of time.
If you settle your VAT in Belgium quarterly, you can get the VAT back only after you file your quarterly VAT return. And then wait between 2 and 4 months for the refund, as the regulations specify.
Example: You import goods in January, pay import VAT at customs. You then declare the import VAT in the VAT return and will be refunded in 2 to 4 months.
We know from experience that this arrangement makes it very difficult for almost any business. It hinders liquidity and unfortunately often leads to the discontinuation of business in Belgium.
VAT Deferment in Belgium : Importing when you do have the ET14000 license
If you have been granted an ET 14000 License, you no longer have to pay import VAT at customs and then reclaim it. You just declare it in your monthly or quarterly VAT return. This way the goods are not held at the border, and the whole process is much faster and more beneficial for you.
Example: You have a VAT number in Belgium, you are importing goods and you have obtained an ET 14000 License for the postponed import VAT system. You import the goods in January, thanks to the License you do not pay import VAT, and you just need to declare it in your Belgian VAT return.
How to submit the ET 14000 licence request ?
The ET 14000 license application forms are available online on the SFP Finances website:
Application form for individual taxable persons
Application form for global representative
Documents to be attached to the application :
You will be asked to provide the Belgian administration with formal proof that you have or intend to import goods into Belgium.
- If you have already imported goods into Belgium, you must attach to the application an IMA (or IMZ) import document resulting from an import you have carried out on Belgian territory.
- If you have not yet imported into Belgium, you can attach to the application a commercial invoice mentioning a non-EU origin as well as a place of destination in Belgium, a price quotation or contract with a Belgian customs agency, a price quotation or contract with a Belgian warehouse keeper.
How to submit the ET 14000 license application ?
The application for an ET 14000 license can be made by mail or by post :
- Email : et14000@minfin.fed.be
- Post : Service Public Fédéral Finances, Administration Générale de la Fiscalité, 33 Boulevard du Roi Albert II, boîte 281, 1030 Bruxelles, BELGIQUE
Eurofiscalis can of course assist you in these procedures by taking care of the filing of your application and by ensuring the follow-up until the ET 14000 license is obtained. Do not hesitate to contact us to ask for a fast and efficient handling.
Would you like to learn more about VAT Rules when it comes to import to Belgium ? Check out our dedicated article here: Import to Belgium: VAT Rules
The + of Eurofiscalis
- Eurofiscalis maps your flows in order to optimize your commercial operations in Belgium.
- Analysis of your tax documents to ensure the VAT compliance of your invoices in Belgium.
- Filing and follow-up of your VAT obligations in Belgium (VAT return, , Intrastat, EC Sales List, Annual return).
Hundreds of companies choose Eurofiscalis to help them in their development in Europe. Listen to the testimony of our client Ping Europe Limited, we support him in the management of his intra-community VAT
moderation
- Ian Smith | Directeur Administratif et Financier
- Collabore avec Eurofiscalis : Depuis 2021
- Services : Déclarations TVA, Audit TVA
- Chiffre d'affaires : +70 000 000 €
- Web : ping.com
“The service Eurofiscalis provide us, give me the confidence and trust that we have a compliance process to Europe for our VAT and customs…”
Why use our Service to be your tax representative / tax agent?
Eurofiscalis is an international tax company specialising in tax representation. Our experts (statutory auditors, accountants, lawyers) speak 3 languages and will take care of all tax obligations on behalf of your company. European tax law and related aspects are a critical issue in a company’s development on the international arena, which is why we establish long-term relations based on trust.
Analysis of your flows and compliance with VAT, intrastat, invoices, customs
Processing and submission of your VAT registration
Getting your local and EORI numbers
Simplified customer/supplier bookkeeping
Filing of your periodic VAT and Intrastat returns
Single point of contact with local authorities
Countries where we offer the service of fiscal representative
- Germany
- Austria
- Belgium
- Spain
- France
- Ireland
- Italy
- Luxembourg
- The Netherlands
- Portugal
- United Kingdom
- Switzerland
- Bulgaria
- Estonia
- Hungary
- Latvia
- Lithuania
- Poland
- Czech Republic
- Romania
- Slovakia
- Slovenia
- Denmark
- Finland
- Sweden
- Norway
- Cyprus
- Croatia
- Malta
- Greece
Use our firm to manage your VAT obligations in Belgium
Use our service and outsource the management of your Belgium VAT returns
- Consultation: Free and without obligation