The Belgian VAT regulation allows the importer of any country within the EU to custom clear their cargo in Belgium using the VAT number of the fiscal representative. No need for the importer to have a VAT number in Belgium. The importer of the goods will have to pay the duties but the VAT payment will be deferred.
- No need to have a company in Belgium or a Belgium VAT number to import cargo into Belgium.
- No Strings attached. We set up an exclusive fiscal representation for a single transaction or for long term operations.
- There are no maintenance fees and no monthly or yearly charges.
- The set up of the fiscal representation file is completely free.
- Any importer in EU can enjoy the facilities of Antwerp Port or Brussels Intl airport.
- The deferment of VAT payment represents a great advantage for importer cash flow.
- Importer must have a valid EU VAT number issued in any of the 27 EU countries.
- Importer must sign over the power of attorney to Cosmo Freight and fiscal representative, allowing them to clear the cargo in his name using their VAT number.
- Cargo must leave Belgium within the 48 hours from custom clearance.
- Delivery must be completed or organized under the control of Cosmo Freight.
- If the cargo is not delivered directly to the importer, we will need a copy of the sales invoice from the importer to his customer anywhere in the EU.
- Importer must have a company registered in any of the 27 countries of the European Union except Belgium.
- Importer must have a valid VAT number in the registered country.
- If the importer does not want to receive the goods at his own address, we will need a valid VAT number for the consignee of the goods.
- If the goods are not delivered in the country of the importer, we will need a set of sales documents showing the sale or the reasons why the goods are delivered to a third party in a third country.
Can I clear goods via Fiscal representation and pick them up in Belgium on my own?
No, both the transportation and the evidence that goods have left Belgian territory must remain under Cosmo Freight control.
Can I clear the cargo in Belgium if I do not have a VAT number?
No, you must have a valid VAT number issued in the EU.
I am importer in located in France. Can I clear the cargo in Belgium under fiscal representation and deliver it to the UK directly.
Yes, you can, however, we will need you to provide us set of documents proving the resale to UK customer (sale invoice and delivery note), VAT number of UK buyer and VAT number of receiver if not the same. Transportation to the UK must be handled by Cosmo Freight.
I have goods coming into Belgium but they are not yet sold. Can I clear them via fiscal representation and arrange delivery only after having sold them to customers?
Yes, it is possible, but we will need to use the VAT warehouse. You can import the goods into Belgium and leave them in our warehouse for no less than 48 hours. When the goods are sold, we will inform Customs and VAT authorities and keep a shipment record for each partial shipment. (*)
What if a portion or all of the goods in the VAT warehouse are sold to a Belgian customer?
In this case the Belgian VAT is due and must be paid prior to the goods leaving our warehouse (*)
(*) The last 2 examples are classified under the VAT warehouse scheme for which some extra conditions may apply to this arrangement.