On this page you’ll find everything you need to know about Luxembourg VAT registration, Returns, Tax Representation and your legal obligations within the Luxembourg.
We offer a full representation service as your Tax Agent
Receive your Luxembourg VAT Registration Number in under 10 weeks
Receive reminders and updates to send your sales data so we can file your VAT returns on time and accurately
Our local accountants are on hand to manage your VAT account and handle any communication with the tax authorities in Luxembourg
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Compulsory Registration
The following must register for VAT:
each person established in Luxembourg who:
any taxable person established in Luxembourg who:
any person established in Luxembourg who:
any person established and registered for VAT in another EU Member State who carries out supplies of goods, including the dispatch or transport, to persons not registered for VAT and established or domiciled in Luxembourg, for an annual amount in excess of EUR 100,000. This category of supply of goods is commonly referred to as ‘distance sales’.
any person who:
any person established in Luxembourg with an annual turnover excl. tax of less than EUR 35,000 who wishes to opt for the standard tax scheme;
any taxable person who:
any taxable person established in another EU Member State and registered for VAT who:
any person established in Luxembourg, subject to the agricultural and forestry flat-rate taxation scheme and who wishes to be subject to the standard taxation scheme.
How frequently VAT returns must be filed depends on the total annual turnover excluding tax, and the deadlines for filing the returns are related to the frequency.
| Turnover | Under EUR 112,000 | EUR 112,000 to 620,000 | Over EUR 620,000 |
| Frequency | Annual VAT Returns | Quarterly and annual VAT returns | Monthly and annual VAT returns |
| Deadline | Before 1st March of the following year | Quarterly: 15th day of the month after the quarter period end
Annually: before 1st May of the following year |
Monthly: 15th day of the month after the period end
Annually: before 1st May of the following year |
Businesses should create an account on the eCDF website to file their returns electronically once they are VAT registered.
EU Member States are required to apply a standard VAT rate which is not lower than 15% and must be the same for the supply of goods and services. EU Member States may apply either one or two reduced rates which are not lower than 5% only to supplies of goods or services as listed in the Annex III of the VAT Directive.
See below the Luxembourg VAT Rates for goods and services at standard and reduced rate.
Standard 17% – All other taxable goods and services
Reduced 14% – Certain wines; solid mineral fuels, mineral oils and wood intended for use as fuel with the exception of wood for heating; washing and cleaning products; printed advertising matter; heat, cooling and steam with the exception of district heating; safe custody and administration of securities; administration of credit and credit guarantees by a person or organisation other than that granting the credit
Reduced 8% – Cleaning in private households; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; district heating; natural gas; electricity; firewood; LPG; cut flowers and plants for decorative use; some works of art and antiques
Reduced 3% –Foodstuffs; soft drinks; children’s clothing and footwear; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport; certain books (including e-books); certain newspapers and periodicals; admission to cultural events and amusement parks; some pay TV/cable TV; agricultural supplies (excluding pesticides); hotel accommodation; restaurants (excluding alcoholic beverages); take away food; bars, cafes and nightclubs, cut flowers and plants for food production; some supplies of new buildings; some construction work on new buildings; admission to sports events; use of sports facilities; undertaker and cremation services; collection of domestic waste; some telephone services; some writers and composers services (royalties); raw wool; treatment of waste and waste water; some goods and services for consumption on-board passenger transport; some works of art, collectors items and antiques
Zero 0% – Intra-community and international transport
Once the VAT application has been sent and accepted, before you can received your VAT number you must submit a VAT deposit to the tax office based on your future taxable activity, this will be held on account against your VAT liability should you not pay and removes the need to appoint a Fiscal Representative.
Luxembourg do not require the appointment of a fiscal representative for the purpose of VAT registration
Both EC Sales lists (recapitulative statement) and intrastat may be required in Luxembourg if certain b2b thresholds of arrivals & dispatched have been met or exceeded
In Luxembourg VAT is refundable on the following goods/services.
All of our packages include registration and VAT returns, plus other additional services
