Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
Usually it is not a cost but pre-financing — and you can even avoid that.
If you are VAT-registered with a right of deduction, import VAT is usually not a cost but pre-financing: you take it into your return. With an ET 14.000 authorisation you do not pay it to customs up front, but process it as due and deductible in the same return — so no money leaves.
The difference matters most for your cash planning. Without that authorisation you advance the VAT amount on every shipment and see it again months later through your return; with it, the amount passes through the return without touching your account.
Neighbouring countries have a comparable arrangement: in the Netherlands it is the article 23 authorisation, in France it runs through the VAT return at customs.
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.
Not automatically. That the British seller applied the UK VAT Margin Scheme says nothing about the Belgian scheme. The European margin scheme covers goods supplied to you inside the Union, and a purchase in the UK is an import. For works of art, collectors' items and antiques that you import yourself, you may however opt for the margin scheme.
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.