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Importation in Fiscal Representation Belgium | VAT | Fiscal Representative | COSMO FREIGHT ®

Features

The Belgian VAT regulation allows the importer of any country within the EU to custom clear their cargo in Belgium using a fiscal representative VAT number. 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 deffered.

Advantage

- 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 one single transaction or for long term operation.
- There are no maintenance fee 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 the cash flow of the importer

Conditions

- 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 on his name using them VAT number
- Cargo must leave Belgium within the 48 hours after custom clearance
- Delivery must be done or organised under the control of Cosmo Freight
- If the cargo is not delivered directly to the importer, we need a copy of the sale invoice from the importer to his customer anywhere in the EU.

Qualifying criteria

- 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 need a valid VAT number of the consignee of the goods
- If the goods are not deliver in the country of the importer we need a set of sales documents evidencing the sale or the reasons why the goods are delivered to a third party in a third country.

FAQ:

Can I clear goods via Fiscal representation and pick them up in Belgium by my own ?

No, 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. The transportation to UK must be handle by Cosmo Freight.

I have goods coming to Belgium but they are not sold yet. Can I clear them via fiscal representation and arrange for the 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 for no less than 48 hours in our warehouse. When the goods are sold we will inform the Customs and VAT authorities and keep a record of the shipment for each partial shipment. (*)

What if part or all of the goods in the VAT warehouse are sold to a Belgian customer?

Then the Belgian VAT is due and must be paid prior to the goods leaving our warehouse (*)

(*) The 2 last cases are classified in the VAT warehouse scheme for which some extra conditions may applied for the arrangement.