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Authorisation ET14000 (import of goods and VAT)

Does your enterprise (based in Belgium or abroad) import goods into Belgium from a country outside the EU ? You can apply for an authorisation ET14000 to avoid pre-financing VAT to customs, provided that you file periodic VAT returns in Belgium.

Apply for authorisation ET14000 via MyMinfin

This authorisation is valid from the date it is granted, and therefore not for goods that have been previously cleared. It is valid for an unlimited period.

What is the purpose of the authorisation ET14000 ?

Thanks to the authorisation ET14000, payment of VAT on the importation of goods declared for consumption in Belgium is postponed until the periodic VAT return. As a result, you do not have to pre-finance VAT to customs when importing the goods.

If you are in possession of this authorisation, you cannot use the normal scheme for payment of VAT to customs.

Who can apply for authorisation ET14000?

You can apply for the authorisation ET14000 if you file periodic VAT returns (monthly or quarterly) or if you represent an enterprise that files them. Consequently, if you do not file periodic VAT returns, because you are liable to VAT exemption scheme for small businesses for example, you cannot apply for one.

Members of a VAT unit cannot apply for the authorisation ET14000 themselves, only the VAT unit can apply. Once the authorisation has been granted, all members of the VAT unit must apply the reverse charge mechanism on import. On the import declaration, you must indicate the name, address and VAT identification sub-number of the member concerned who carried out the import.

In order to use the authorisation ET14000, you must have an EORI number to which your Belgian VAT identification number is linked.

If you are not yet importing goods from a country outside the EU, you can only apply for authorisation ET14000 if you can prove your future import activity in Belgium using a set of documents, such as:

  • a purchase order for goods to be imported into Belgium, accompanied by a proof of payment (possibly an advance payment),
  • an invoice proving the purchase of these goods,
  • a proof of transport from a country outside the EU to Belgium.

These documents must also demonstrate that you will become liable for the VAT actually due upon import into Belgium. Imports exempt from VAT are therefore not taken into account.

How do I apply for authorisation ET14000?

For my own enterprise

Check whether you can act on behalf of your enterprise.

In order to use the app, you must :

  • either be the legal representative of the enterprise,
  • or, as an employee, have been assigned a “role” by the legal representative.

The role to be assigned is as follows: “SPF Fin Désignation Propre Entreprise/FPS FIN Designation Own Enterprise”(assignment: “Désignation TVA/VAT Designation”).

In order to create this role, see “My eGov role management” (more information on the role assignments).

Log in to MyMinfin and submit your application.

  1. Go to the login screen.
  2. Log in with your identity card (eID) or via itsme® (login problems?).
  3. Go to Mes interactions/My interactions > Demander un document (attestation, acte, autorisation, etc.)/Apply for a document (certificate,  deed, authorisation, etc) > Autorisation ET14000 (autoliquidation de la TVA à l’importation)/Authorisation ET14000 (VAT reverse charge mechanism on import).
  4. Complete and submit your application.

The application for authorisation ET14000 can only be submitted via MyMinfin, and not by post or e-mail.

As an authorised representative

Check that you have the correct mandate.

In order to use the app, you must have an active VAT mandate on behalf of your client.

Check whether you can act on behalf of your enterprise.

In order to use the app, you must also :

  • either be the legal representative of the enterprise,
  • or, as an employee, have been assigned a “role” by the legal representative.

The role to be assigned is as follows: "SPF Fin Utilisateur de Mandats/FPS FIN Mandates User" (assignment: “Utilisateur de Mandats TVA/VAT Mandates User”).

To be able to create a role, please see " My eGov Role Management " (more info on role assignments).

Log in to MyMinfin and submit your application.

  1. Go to the login screen.
  2. Log in with your identity card (eID) or via itsme® (login problems?).
  3. Go to Mes interactions/My interactions > Demander un document (attestation, acte, autorisation, etc.)/Apply for a document (certificate,  deed, authorisation, etc) > Autorisation ET14000 (autoliquidation de la TVA à l’importation)/Authorisation ET14000 (VAT reverse charge mechanism on import).
  4. Complete and submit your application.

The application for authorisation ET14000 can only be submitted via MyMinfin, and not by post or e-mail.

What happens after the application is submitted?

Your application will be analysed within one month.   

If we need any further information, we will contact you: 

  • Either via your eBox Enterprise if you have activated it,
  • or by post or e-mail.

If we have all the necessary information, you will receive the decision via MyMinfin. If you have activated notifications in your eBox Enterprise, you will receive a notification there. If your application is rejected, you will also receive the reasoned decision by recorded delivery letter.

What must I do once I have obtained the authorisation?

You should not present the authorisation to customs, unless explicitly requested. The validity of an authorisation ET14000 is automatically checked when customs validate an import declaration.

You declare your imports in your periodic VAT return as follows :

  • You enter the VAT due on imports in the grid 57.
  • You enter the deductible VAT in the grid 59.
  • You enter the tax base in the grids 81/82/83 (depending on the type of imported goods) and 87.
  • You will find the amounts to be indicated in the above grids in your import declaration under data element 14 03 Duties and taxes. For the B00 code mentioned in the DE 14 03 039 000, the tax base and the VAT due are shown in the DE 14 03 040 000 and DE 14 03 042 000.
  • Where the VAT reverse charge mechanism is applied, code "G" must be indicated as the method of payment in the import declaration in the DE 14 03 038 000.

You can always check your authorisation via MyMinfin if you have made the application on the platform. For previous authorisations that you did not apply for via MyMinfin, you will find their numbers on the platform.