Belgium ET14000 Permit: Apply via MyMinfin (Import VAT Deferment)

The ET14000 permit is a Belgian VAT simplification measure that allows businesses to defer the payment of import VAT and report it directly in their periodic VAT return instead of paying it at the moment of customs clearance.
This means businesses do not need to pre-finance import VAT, improving cash flow for frequent importers. [vatupdate.com]

This mechanism is often referred to as “postponed accounting of import VAT” or “VAT reverse charge on import.”
Holders of the ET14000 permit declare the VAT due and deduct it in the same return, resulting in a neutral cash impact as long as the VAT is fully recoverable. [corintax.com]

2. New Application Process via MyMinfin

As of 15 January 2026, applications for the ET14000 permit must be made exclusively through MyMinfin, the Belgian federal online finance portal. [vatupdate.com]

Where to Apply

You can now submit an ET14000 application via:

👉 MyMinfin → My Interactions
Official portal: https://www.minfin.fgov.be/myminfin-web/ [minfin.fgov.be]

3. Requirements for Applying

To apply on behalf of a client, intermediaries (e.g., accountants, tax advisors) must have:

• An active VAT mandate for the client within MyMinfin
• The ability to consult and submit the application using that mandate [vatupdate.com]

This ensures that only authorized agents can manage VAT‑related authorizations for their clients.

4. Who Can Obtain the ET14000 Permit?

The authorization can be requested by:

• Belgian‑established taxable persons
• Foreign companies registered for Belgian VAT
  • Non‑EU companies must appoint a Belgian fiscal representative
• Applicants must be able to demonstrate actual import activities in Belgium [corintax.com]

No financial guarantee has been required since 1 October 2012, following a decision by the Belgian tax authorities. [corintax.com]

5. Key Benefits of ET14000

✔ No pre-financing of import VAT

Import VAT is not paid at customs but shifted to the VAT return. [eurofiscalis.com]

✔ Improved cash flow

VAT reported and deducted in the same period → neutral cash impact. [corintax.com]

✔ Streamlined customs clearance

Customs brokers no longer charge import VAT during clearance. [eurofiscalis.com]

6. Useful Links

Here are relevant official and authoritative sources:

• Apply for ET14000 permit via MyMinfin
  https://www.minfin.fgov.be/myminfin-web/ [minfin.fgov.be]
• Belgian Ministry of Finance – ET14000 description
  https://financien.belgium.be (from referenced guidance) [vatupdate.com]
• ET14000 explanation (Corintax)
  https://www.corintax.com/et-14000-license-for-usual-importers-in-belgium.html [corintax.com]
• ET14000 VAT deferral overview (Eurofiscalis)
  https://www.eurofiscalis.com/en/et-14000-vat-deferment-belgium/ [eurofiscalis.com]
• Application guidance (DKM Customs)
  https://dkm-customs.com/en/useful-documents/application-for-authorisation-et14000-vat-deferral/ [dkm-customs.com]