Key takeaways
- Deferred import VAT accounting removes the need to advance the tax at customs: it flows through your periodic VAT return instead.
- It rests on article 5, § 3 of Royal Decree no. 7 and requires the E.T. 14.000 licence from the FPS Finance.
- The base goes in box 87, the VAT due in box 57 and the deduction in box 59: the operation is cash-flow neutral with a full right to deduct.
- It is not an exemption: the VAT remains due, only the way it is paid changes.
Deferred import VAT accounting at a glance
When a business imports goods from outside the European Union, import VAT is in principle due at the moment of customs clearance. Deferred import VAT accounting changes that timing: instead of paying the tax in cash at customs, the business reports it on its periodic VAT return, where it deducts it in the same move. Working capital is no longer tied up between customs clearance and the recovery of the VAT.
The scheme is not open by default. It requires an administrative authorisation, the E.T. 14.000 licence, granted by the FPS Finance. This article explains what the deferral changes in practice, how an import appears on the periodic return, who can use it and how to submit the request.
Without the licence: pre-financing VAT at customs
By default, import VAT is collected at customs clearance. The importer pays the tax at that point, then recovers it as deductible VAT on its next periodic return. In between, the amount is advanced: this is pre-financing, which can be heavy for regular or high-value flows of goods.
In that scheme, the taxable base of the import ends up in the purchase boxes (boxes 81, 82 or 83 depending on the nature of the goods), and the VAT paid is taken back in box 59 as deductible VAT. The tax itself has indeed left working capital at the customs crossing.
With the deferral: VAT flows through the return
The E.T. 14.000 licence removes that cash outflow at customs. Import VAT is no longer paid at clearance: it is entered on the periodic VAT return, under article 5, § 3 of Royal Decree no. 7 on the importation of goods.
In practice, the import is split across three boxes of the return:
The boxes of an import under the deferral scheme
Box 87 — the taxable base
The amount of the import on which the VAT is calculated.
Box 57 — the VAT due
The import VAT, reported on the return instead of being paid at customs.
Box 59 — the deductible VAT
The same VAT, taken back as a deduction to the extent of the business's right to deduct.
The mechanics fit in one line: the VAT reported in box 57 is deducted at the same time in box 59. For a taxable person with a full right to deduct, the two amounts cancel out and the import costs nothing in cash. Box 56, which groups the VAT due on other operations, does not contain the VAT on imports under the deferral: that has its own box, box 57.
| Without the licence | With the deferral scheme | |
|---|---|---|
| VAT paid in cash at customs | ||
| VAT advanced then recovered later | ||
| VAT reported on the periodic return | ||
| Base in box 87, VAT due in box 57 | ||
| Effect on cash flow (full right to deduct) | Lag | Neutral |
box for the base
taxable base of imports
box for the VAT due
imports under the deferral scheme
pre-financing at customs
the VAT no longer leaves working capital
The E.T. 14.000 licence: who can use it
The deferral is not an automatic right: several conditions must be met before you can apply. The licence has no retroactive effect, so it only covers imports made after it is granted.
The conditions for access to the deferral scheme
File periodic VAT returns
Monthly or quarterly; taxable persons under the VAT exemption scheme are excluded.
Be registered for VAT in Belgium
Be established in the country or have a responsible Belgian representative.
Hold an EORI number linked to the Belgian VAT number
This is the identifier used for customs clearance of the goods.
Obtain the E.T. 14.000 licence
The authorisation granted by the FPS Finance that opens the scheme.
How to apply for the E.T. 14.000 licence
The request is submitted online, to the FPS Finance, through MyMinfin. The procedure follows a few simple steps.
- 1
Check your eligibility
Step 1Confirm your Belgian VAT registration, the filing of periodic returns and the EORI number.
- 2
Submit the request through MyMinfin
Step 2The E.T. 14.000 licence request is made online on the FPS Finance platform.
- 3
Wait for the authority's decision
Step 3The grant is not automatic; the licence only covers later imports.
- 4
Report imports in the right boxes
After approvalBase in box 87, VAT due in box 57, deduction in box 59.
Keep your purchases and VAT ready for the return
YouInv centralises your purchase invoices and supplier documents so you can prepare your VAT return without re-keying.
What it changes for your cash flow
The main benefit of the deferral is cash flow. For a business that imports regularly, advancing VAT at customs can mean significant sums tied up for several weeks. By routing the VAT through the periodic return, where it is immediately deducted, the scheme removes that advance.
The deferral does not dispense with careful bookkeeping: imports must be correctly split across boxes 87, 57 and 59, and customs clearance documents kept as supporting evidence. Well-ordered management of purchases and supplier invoices makes that work easier and secures the return.
Further reading
- The periodic VAT return in Belgium: deadlines and how the boxes work.
- VAT reverse charge in Belgium: a neighbouring mechanism where the customer reports the VAT instead of the supplier.
- Invoicing a customer outside the European Union: VAT and mentions for non-EU operations.
- Importing and managing supplier invoices in YouInv: centralise your purchases for the return.
The reference source is authoritative: the official FPS Finance portal.
What is deferred import VAT accounting in Belgium?
It is a scheme that lets you avoid paying import VAT at the time of customs clearance and report it directly on your periodic VAT return instead. The business declares the VAT due and deducts it in the same return, which removes the need to advance the tax to customs. It rests on article 5, § 3 of Royal Decree no. 7 and requires the E.T. 14.000 licence.
What is the E.T. 14.000 licence?
The E.T. 14.000 licence is the authorisation granted by the FPS Finance that gives access to deferred import VAT accounting. It is neither automatic nor retroactive, and it is not an exemption: the VAT remains due, it is simply reported on the periodic return instead of being paid at customs.
Which boxes report an import under the deferral scheme?
The taxable base goes in box 87, the import VAT due in box 57, and that same VAT is taken back as deductible VAT in box 59 to the extent of the right to deduct. For a business with a full right to deduct, the operation is cash-flow neutral.
Who can use deferred import VAT accounting?
You must file periodic VAT returns (monthly or quarterly), be registered for VAT in Belgium (established in the country or represented by a responsible Belgian representative) and hold the E.T. 14.000 licence. Taxable persons under the VAT exemption scheme for small businesses are excluded.
How do you apply for the E.T. 14.000 licence?
The request is submitted online through MyMinfin. You need a Belgian VAT number and an EORI number linked to that VAT number for customs clearance. Once the licence is granted, imports are reported in boxes 87, 57 and 59 of the periodic return.
Is the deferral scheme a VAT exemption?
No. Import VAT remains fully due. The deferral only moves when and where it is paid: instead of being paid in cash at customs, it is entered on the periodic VAT return, where it is deducted at the same time if the right to deduct is full.
