See also :
VAT insight in Luxembourg
VAT rates in Luxembourg


Competent Authority :

Service Intrastat
B.P. 304
L-2013 Luxembourg Tel: (+352) 247-84219
Fax: (+352) 46 42 89

Expected submission date :

16th business day of the following month  /

Usually starts when :

When the threshold is reached : following month

Notification to new PSI : YES

Usually ends with :

End of year following last due declaration

Does administration from Luxembourg reminds for non-submitted declaration ?

Luxembourg has an automated system for reminders?   YES

1st reminder : 8 calendar days (A first reminder is issued (the day) before the deadline  –  Larger PSIs are regularly contacted by phone.)

2nd reminder : 90 calendar days

3rd reminder : 180 calendar days – The third reminder is sent by registered letter.

Thresholds of intrastat exemption in Luxembourg :

Simplified declaration : EUR 150,000

Standard declaration : EUR 375,000

Extended declaration : 0

Simplified declaration : EUR 200,000

Standard declaration : EUR 375,000

Extended declaration : 0

Penalties for non-submitted or incomplete INTRASTAT declarations in Luxembourg :

Non submission : YES

Repetitive non-submission : YES

False or incomplete data : YES :  No penalties applied so far but the possibility to penalize PSIs is foreseen in the legislation.

Amount of penalties : from EUR 251 to EUR 2,500.

Intrastat submission with paper in Luxembourg :

for simplified declarations only : download for printing at

Service Intrastat Boîte postale 304
L-2013 Luxembourg Fax: 46 42 89

or by email for declarations in a format such as XML, excel, PDF or JPG at

Electronic submission of intrastat in Luxembourg :

The software for an electronic filing via IDEP can be downloaded from:

Corrective intrastat declarations in Luxembourg :

IDEP.WEB: option “Remplacer declaration”

Paper declarations : using the e a copy of the form submitted and correct the errors, write “Annule et remplace” and submit the form.

NIL intrastat declarations in Luxembourg :

YES – event if no activity (“NÉANT”)

VAT and intrastat compliance in Luxembourg

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Intrastat in EU

Instrastat in Austria
Intrastat in Belgium
Intrastat in Bulgaria
Intrastat in Cyprus
Intrastat in Czechia
Intrastat in Germany
Intrastat in Denmark
Intrastat in Estonia
Intrastat in Greece
Intrastat in Spain
Intrastat in Finland
Intrastat in France
Intrastat in Croatia
Intrastat in Hungary
Intrastat in Ireland
Intrastat in Italy
Intrastat in Lithuania
Intrastat in Latvia
Intrastat in Luxembourg
Intrastat in Malta
Intrastat in the Netherlands
Intrastat in Poland
Intrastat in Portugal
Intrastat in Romania
Intrastat in Sweden
Intrastat in Slovenia
Intrastat in Slovakia
Intrastat in United Kingdom

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