Belgium VAT International Trade Guide

Import VAT and Customs Duties

• Import VAT: Goods imported into Belgium from outside the EU are subject to import VAT at the standard Belgian rate (21%) or reduced rate (6%/12%) depending on the goods. The VAT is calculated on the customs value of the goods + customs duties + transport/insurance costs to the first destination in the EU. The importer is required to pay the import VAT at the time of customs clearance.
• Customs deferment (Krediettermijn / Crédit de paiement): Regular importers can apply for a deferment — import VAT is not paid at the border but is declared and paid on the next VAT return. This significantly improves cash flow. The importer must have an authorisation from Customs (a "krediettermijn" / "crédit de paiement" granted by the Douane / Douane).
• Entering import VAT in the VAT return: Import VAT paid (or deferred) can be recovered as input VAT on the same VAT return (box 05 — input VAT), provided the goods are used for taxable business purposes. The net effect for a fully taxable business is zero cash cost (import VAT paid = input VAT recovered).
• Customs duties (Douanerechten / Droits de douane): Customs duties are levied based on the Common Customs Tariff (CCT / Geïntegreerde Tarief van de Europese Gemeenschappen — TARIC). The duty rate varies by product category (typically 0–20%, average ~4%). Customs duties are NOT recoverable as input VAT — they are a real cost to the importer. Duty relief is available under specific regimes (see below).

Export Exemptions (Zero-Rate)

• Exports outside the EU: The export of goods from Belgium to a destination outside the EU is zero-rated (0% VAT). The exporter must prove that the goods have physically left the EU (by providing: customs export declaration, bill of lading/airway bill, proof of delivery). The zero-rating allows the exporter to recover input VAT on goods and services used for the export activity.
• VAT exemption for export services: Certain services directly related to exports (freight forwarding, customs brokerage, transport) may also be zero-rated if the services are for export goods. The conditions are strict — the service must be physically performed on goods destined for export outside the EU.

Intra-EU Acquisitions

• Intra-EU acquisition of goods (B2B): When a VAT-registered Belgian business purchases goods from another EU country, it must account for acquisition VAT — the Belgian VAT rate applied to the purchase value. The business simultaneously recovers this amount as input VAT (provided the goods are used for taxable business purposes). The net cash flow impact is zero. The acquisition must be reported on: (a) the VAT return (box 50–51), (b) the ICAR (Intracommunautaire Aangifte) — the recapitulative statement.
• Intra-EU supply of goods (B2B): When a Belgian business sells goods to a VAT-registered customer in another EU country, the sale is zero-rated (0% VAT). The seller must: (a) obtain the customer's valid VAT number (and verify it via the VIES system), (b) issue an invoice stating "BTW verlegd naar de afnemer" or "VAT reverse charged", (c) report the supply on the ICAR. If the customer is not VAT-registered (consumer), the seller charges Belgian VAT (21%) or uses the OSS regime for distance sales.

OSS/IOSS for E-Commerce

• Union OSS (One-Stop Shop): Belgian businesses that sell goods B2C to consumers in other EU countries can use the Union OSS to declare and pay the VAT due in the destination country through a single Belgian portal. No need to register for VAT in each EU country. The VAT rate is the rate of the destination country. The OSS is mandatory for cross-border B2C e-commerce if the annual cross-border sales exceed €10,000.
• Import OSS (IOSS): For B2C sales of imported goods (from outside the EU) with a value ≤€150, the IOSS allows the seller to collect and remit VAT at the point of sale, avoiding customs clearance VAT procedures. The VAT rate is the rate of the destination country (e.g., 21% for Belgium). Goods sold via IOSS are exempt from import VAT at the border.

Special Customs Regimes

• Customs warehousing (Douane-entrepot / Entrepôt douanier): Goods can be stored in a bonded customs warehouse without paying import duties or VAT until they are released for free circulation. The warehouse must be licensed by Customs (type C or D warehouse). Goods can be stored, repacked, sorted, or processed while in the warehouse. When the goods are released: (a) if released for free circulation in the EU — import duties and VAT become due; (b) if re-exported outside the EU — no duty or VAT is due.
• Inward processing (Actieve veredeling / Perfectionnement actif): Goods can be imported, processed (manufactured, assembled, repaired), and re-exported without paying import duties or VAT. The duty relief is subject to authorisation from Customs. The regime is useful for manufacturers who import raw materials, process them, and export the finished product.
• Outward processing (Passieve veredeling / Perfectionnement passif): EU goods can be temporarily exported for processing outside the EU and re-imported with duty relief — only the value added abroad is subject to import duty. The regime benefits businesses that send goods for processing to non-EU countries.

For related reading, see our VAT/BTW Guide →, Corporate Tax Guide →, and Cross-Border Tax Guide →.