see also
INTRASTAT in Luxembourg
VAT rates in Luxembourg

Is fiscal representative compulsory in Luxembourg ?

Luxembourg is a European Union Member State. If your business is established in another European Country appointing a tax agent or VAT representative is not compulsory.

Luxembourg DO NOT REQUIRE a tax representative for non EU businesses.

When and how do you have to register for VAT as taxpayer?

Registration in Luxembourg is made in two ways. The first layer is a simple identification for tax purposes : you get your TIN (Tax Indentification Number). It may be for customs needs (your business buys/sells within exempted areas or bonded warehouses, or IntraCommunity purchases. It is just as simple and limited to a Tax number.

A second layer is requested for businesses triggering « right to deduct » and this means the business is performing operations for which it has rights and duties :
– the business has to submit periodical returns to report local operations
– the business has no more access to VAT refund through transnational web portal or 13th Directive, but reports VAT on purchases directly on the form(s) () provided by in Luxembourg like other established companies.

This « trigger » is activated when :
– you deliver goods to individual particulars in Luxembourg and do not / cannot opt for the Distance Sales Threshold relief.
– you move goods from Luxembourg to another State, being third country or Member state.

In most cases your VAT number in Luxembourg will be similar to LU12345678.

What is the threshold for deliveries to particulars individuals in  Luxembourg ?

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.)

Once registered for VAT with right to deduct, which VAT should your business apply in  Luxembourg ?

Standard VAT rate in Luxembourg is 17%, while intermediate rate is  -. On the other hand, reduced rate is 3%, 8% or 14%.

Application of Article 37 and 109 to 122 of the VAT Directive in Luxembourg : exempt; exempt with credit

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

What is the scope of a fiscal representative in Luxembourg?

Fiscal representative should always diagnose your operations in Luxembourg and establish clearly and by written :
1- What your transactions are
2- Where your transactions must be reported : territoriality
3- what are your liabilities in the reporting territory : VAT? ECSL? Intrastat?
4- what are the conditions in which you must charge or exempt VAT in your invoices
5- provide you with a reporting agenda

What form for VAT returns and when to submit in Luxembourg ?

Your fiscal representative in Luxembourg will have to submit periodically on your behalf.
The VAT form you are expected to submit in Luxembourg :
In Luxembourg, the periodicity of VAT (locally called Taxe sur la valeur ajoutée (TVA)) is as follows :

Monthly VAT returns in Luxembourg  are due  15th of the following month, always that Turnover of more than EUR620,000
Your VAT payment is due :  Same as return.

Quarterly VAT returns in Luxembourg  are due  15th of the following month, always that Turnover between EUR112,000 and EUR620,000
Your VAT payment is due :  Same as return.

Yearly VAT returns in Luxembourg  are due  15th of the following month, always that All taxable persons, including those with turnover below EUR112,000
Your VAT payment is due :  Before 1st of May.

What are the E/ICSL a fiscal representative submits in Luxembourg ?

The ECSL  you are expected to submit in Luxembourg : 25th day of following month

Intrastat

Your statistical declarations (Intrastat) in Luxembourg :

What are the late registration penalties in Luxembourg ?

Penalties are assessed for the late payment or late submission of a VAT return in the following amounts:

For monthly or quarterly returns, the fine may vary from EUR250 to EUR10,000.

For annual returns, the fine may vary from EUR250 to EUR10,000.

 Where to find official information about VAT in Luxembourg

Luxembourg transposed the European Directive into national regulation

Law of 12 February 1979 on value-added tax (Mémorial A 1979, p. 451) as subsequently amended; various Grand Ducal Regulations and administrative circulars..
The Revenue administration responsible for VAT in Luxembourg is :
Ministry of Finance

(http://www.aed.public.lu).
You can gather more information by contacting the directly :
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

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)

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