See also :
– VAT insight in Luxembourg
– VAT rates in Luxembourg
Source(s):
Competent Authority :
STATEC
Service Intrastat
B.P. 304
L-2013 Luxembourg Tel: (+352) 247-84219
Fax: (+352) 46 42 89
Website: http://www.statec.public.lu/
Expected submission date :
16th business day of the following month
http://www.statistiques.public.lu/fr/enquetes/espace-entreprises/intrastat/formulaires/index.html / https://statistiques.public.lu/en/surveys/espace-enterprises/intrastat/index.html
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 :
- Dispatchs :
Simplified declaration : EUR 150,000
Standard declaration : EUR 375,000
Extended declaration : 0
- Arrivals :
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 https://statistiques.public.lu/
STATEC
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 info-intrastat@statec.etat.lu
Electronic submission of intrastat in Luxembourg :
The software for an electronic filing via IDEP can be downloaded from: https://services.statec.lu/IdepWeb/Secure/Login.aspx?ReturnUrl=%2fIdepWeb%2f
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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