see also
INTRASTAT in Luxembourg
VAT rates in Luxembourg


Luxembourg is a former European Union Member State

Main source :

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

VAT number format in Luxembourg :

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


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
+352 24780
Understanding VAT
Registration / Declaration
Deduction/Refund of input VAT
Specific operations
Mini One Stop Shop (VATMOSS)
VAT group


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


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


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

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VAT in Austria (non residents)
VAT in Belgium (non residents)
VAT in Bulgaria (non residents)
VAT in Cyprus (non residents)
VAT in Czechia (non residents)
VAT in Croatia (non residents)
VAT in Denmark (non residents)
VAT in Estonia (non residents)
VAT in Hungary (non residents)
VAT in Finland (non residents)
VAT in France (non residents)
VAT in Germany (non residents)
VAT in Greece (non residents)
VAT in Ireland (non residents)
VAT in Italy (non residents)
VAT in Latvia (non residents)
VAT in Lithuania (non residents)
VAT in Luxembourg (non residents)
VAT in Malta (non residents)
VAT in Netherlands (non residents)
VAT in Poland (non residents)
VAT in Portugal (non residents)
VAT in Romania (non residents)
VAT in Slovakia (non residents)
VAT in Slovenia (non residents)
VAT in Spain (non residents)
VAT in Sweden (non residents)
VAT in United Kingdom (non residents)