see also
INTRASTAT in Luxembourg
VAT rates in Luxembourg

GENERIC INFORMATION

Luxembourg is a former European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=404/1577833200

VAT local name :
Taxe sur la valeur ajoutée (TVA)

VAT number format in Luxembourg :
LU12345678

Date of introduction of VAT in Luxembourg :
5 August 1969

Local transposition of EU Directive :
Law of 12 February 1979 on value-added tax (Mémorial A 1979, p. 451) as subsequently amended; various Grand Ducal Regulations and administrative circulars.

Competent authority :
Ministry of Finance
(http://www.aed.public.lu)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
Administration de l’enregistrement, des domaines et de la TVA (Registration Duties, Estates and VAT Authority)
Division de la taxe sur la valeur ajoutée et des impôts sur les assurances
http://www.aed.public.lu/tva/index.html
info@aed.public.lu
+352 24780
Understanding VAT
Registration / Declaration
Deduction/Refund of input VAT
Specific operations
Mini One Stop Shop (VATMOSS)
VAT group

HOW VAT IS APPLIED IN Luxembourg

VAT rates :

  • standard : 17%
  • intermediate  :  –
  • reduced under Article 98(2) and Annex III, including  Articles 104, 104a, 105, 112, 113, 115, 117, 120 and 122 of the VAT Directive :
    3%, 8% or 14%
  • Application of Article 37 and 109 to 122 of the VAT Directive :
    exempt; exempt with credit

Please note that we have a detailed application of VAT rates per goods and services in Luxembourg :
See our section https://becompliant.tax/vat-rates-luxembourg

INTRASTAT and EUROPEAN SALES LIST IN Luxembourg

Form and submission of ECSL in Luxembourg :
25th day of following month
Form and submission of Intrastat in Luxembourg :

VAT COMPLIANCE IN Luxembourg

Form name(s) : XML via plateforme de Collecte des Données Financières (eCDF).

Monthly VAT returns :

Conditions to submit monthly returns in Luxembourg :
Turnover of more than EUR620,000
Due date of monthly returns in Luxembourg :
15th of the following month
When to pay VAT under monthly return scheme in Luxembourg :
Same as return

Quarterly VAT returns :

Conditions to submit quarterly returns in Luxembourg :
Turnover between EUR112,000 and EUR620,000
Due date of quarterly returns in Luxembourg :
15th of the following month
When to pay VAT under quarterly return scheme in Luxembourg :
Same as return

Yearly VAT returns :

Conditions to submit yearly returns in Luxembourg :
All taxable persons, including those with turnover below EUR112,000
Due date of yearly returns in Luxembourg :
Before 1st of May

Yearly recapitulative statement in Luxembourg :

Before 1st of May

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
EUR 100,000
EUR 10,000 (acq. exempted pers.)

VAT and INTRASTAT compliance in Luxembourg

Request a quotation

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