Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
An import. Since 1 January 2021 the UK is a third country for VAT.
Yes, it is an import. Since 1 January 2021 the United Kingdom is a third country for VAT purposes. Goods coming from the UK into Belgium are therefore no longer an intra-Community acquisition but an import, with a customs declaration and Belgian import VAT.
That changes all your paperwork on the buying side: no more box 86, but a customs declaration, an import document and import VAT on the customs value. Count on transport costs and possible customs duties you did not have before.
One exception remains: goods from Northern Ireland still count as intra-Community for VAT. Those suppliers have a VAT number for goods that starts with XI.
Source: since 1 January 2021 the United Kingdom is a third country for VAT; the customs value and the ET 14.000 authorisation as described by the Belgian FPS Finance, with article 58 §4 of the VAT Code for the margin scheme. Checked on 29 August 2026. For the neighbouring countries: the Belastingdienst on the article 23 authorisation (Netherlands) and douane.gouv.fr (France), checked on 31 August 2026.
This is an explanation, not tax or legal advice. Put your own situation to your accountant.
On the customs value. That is the purchase value plus transport to the first destination in Belgium, insurance, any customs duties and the other incidental costs of import. Calculate on the purchase price alone and your VAT comes out too low — which only shows at your customs agent's statement.
No. For Great Britain a purchase has been an import since Brexit, but goods from Northern Ireland still count as intra-Community for VAT. Suppliers there have, for goods, a VAT number that starts with XI — that prefix is the fastest way to tell the two apart.
Vintro Pro keeps, per piece, what you paid, when, and where it came from. Your stock list and your margin VAT build themselves while you work.
Free up to 10 pieces, no card number and no end date.