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Frequently asked questions · Buying and selling across borders

Do you get import VAT back?

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.

Without or with an ET 14.000 authorisation

Without authorisation

You pay the VAT to customsYou advance the amount on every shipment.
Back months laterThrough your return.

With ET 14.000

Nothing up front to customs
Due and deductibleIn the same return. No money leaves.

This applies if you are VAT-registered with a right of deduction.

Neighbouring countries have a comparable arrangement: in the Netherlands it is the article 23 authorisation, in France it has been compulsory since 1 January 2022 for every business with a French VAT number: you declare and deduct the import VAT on your ordinary VAT return (CA3) with the tax office, no longer at customs.

The same idea next door

BEET 14.000 authorisationDue and deductible in the same return.
NLArticle 23 authorisationA comparable arrangement.
FRCompulsory since 1 January 2022For every business with a French VAT number: declare and deduct on the CA3.

Read next

Import VAT after Brexit What is import VAT calculated on? The margin scheme on a piece from the UK? All frequently asked questions

Also worth knowing

What is import VAT calculated on?

On the customs value, plus duties and incidental costs. The customs value is as a rule the purchase value with transport and insurance up to the EU border. On top of that come any customs duties, and incidental costs such as transport, insurance and commission up to the first destination in Belgium (VAT Directive, articles 85 and 86). Calculate on the purchase price alone and your VAT comes out too low — which only shows at your customs agent's statement.

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Can you use the margin scheme on a piece from the UK?

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. Even for works of art, collectors' items and antiques that you import yourself, you can no longer opt for the margin scheme in Belgium: that import is taxed at 6 %, and a reduced rate rules out the margin scheme.

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