As from 1 January 2024, companies can consult monthly reports of their import and export declarations on the MyMinfin portal if they meet one of the following conditions:
- they are an AEO (Authorized Economic Operator) or,
- they meet a minimum standard of 500 import or 500 export declarations on an annual basis.
The minimum standard of 500 declarations applies at the item line level, not the MRN (Movement Reference Number) level. In other words, having a total of 500 item lines is sufficient, and it is not necessary to have 500 different MRN numbers. The accumulation of import and export declarations to meet the minimum standard is not permitted.
To what end
The monthly reports offered by the Belgian Customs Authorities serve the purpose of enabling companies to verify all PLDA import and export declarations associated with their EORI number. This verification helps identify any instances of unauthorized use. It is imperative that the report is utilised exclusively for its intended purpose.
Companies can cross-reference the data from these reports with their own trade records. Should any irregularities or errors be detected, and upon confirmation from the declarant that an issue exists, the company can report it to BE Customs. Subsequently, the Belgian Customs Authorities will initiate an investigation to uncover and address any potential VAT fraud.
Available data
The reports are only generated from the month following the registration. Historical data are currently not available on the MyMinfin-portal.
Exceptions
Foreign companies with import and/or export activities in Belgium can request online access to the monthly report, provided they meet the same conditions as Belgian companies. Non AEO-authorised companies can also submit a one-off request to obtain the reports.
The VAT team of RSM Belgium ([email protected]) is happy to assist you with further questions on this matter.