VAT tax office

There are different VAT tax offices which are split up by sector of activity, legal form of the company and place of establishment:

• 4 VAT tax offices are specialised by sector of activity (based on the NACE code classification):
  • financial sector: tax office Luxembourg III;
  • real estate sector: tax office Diekirch II;
  • motor industry sector: tax office Esch II;
  • large businesses sector: tax office Luxembourg IV;
• with respect to businesses established in the administrative districts Luxembourg and Mersch, their files are shared by 3 offices and split up by legal form of company:
  • public limited companies (société anonyme, SA): tax office Luxembourg I;
  • limited liability companies (société à responsabilité limitée, SARL): tax office Luxembourg V;
  • taxable persons and non-taxable debtors that are neither public limited companies nor limited liability companies: tax office Luxembourg II;

• with regard to other administrative districts, the files are split up by place of establishment:

  • taxable persons and non-taxable debtors established in the administrative districts of Echternach, Grevenmacher and Remich: tax office Luxembourg IV;

  • taxable persons and non-taxable debtors established in the administrative district of Esch-sur-Alzette: tax office Esch I;

  • taxable persons and non-taxable debtors established in the administrative district of Capellen: tax office Esch II;

  • taxable persons and non-taxable debtors established in the administrative districts of Clervaux, Diekirch, Redange-Attert, Vianden and Wiltz: tax office Diekirch I;

• taxable persons established outside Luxembourg: tax office Luxembourg X;

• applications for repayments, tax exemptions and exemptions on import for certain goods: tax office Luxembourg XI;

• applications for VAT on housing used as principal dwelling: tax office Luxembourg XII.