LICENSE ET 14000: DEFERMENT OF IMPORT VAT in Belgium

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Date is shifted to the periodic VAT return

Applying for the ET 14000 license (PDF, 577.27 KB – new window), the due date for payment of the VAT at import is shifted to the date of the periodic VAT return. This means that you do not have to pre-finance VAT at customs when goods are imported.

Amount of import VAT is simultaneously deductible on the corresponding VAT return, no cash payment is required. This represents a real benefit for companies importing goods into Belgium.

Conditions

ET14.000 license can be introduced by any importing company, established in Belgium or abroad.

However, the conditions for non-Belgian businesses to apply successfully are :

  • The applicant must be previously identified, registered as tax liable for VAT in Belgium and submit periodic VAT returns.
  • Companies located outside the European Union, MUST appoint a tax representative.
  • Applicant must provide details about the activities in Belgium.

French forms:
Formulaire de demande représentant global (PDF, 140.12 KB)(This hyperlink opens a new window)
Formulaire de demande assujetti individuel (PDF, 542.13 KB)(This hyperlink opens a new window)

Dutch forms :
Aanvraagformulier globaal vertegenwoordiger (PDF, 75.34 KB)(This hyperlink opens a new window)
Aanvraagformulier individueel belastingplichtige (PDF, 972.43 KB)

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