VAT return

This page was last modified on 01-06-2017

Value-added tax(VAT) is a tax on turnover levied by the Indirect Tax Authority (Administration de l'enregistrement et des domaines - AED);

Persons/businesses who are subject to VAT have to declare and pay VAT on a monthly, quarterly and/or annual basis depending on their annual turnover.

VAT returns can be filed electronically with the platform for the electronic gathering of financial data (eCDF).

Taxable persons can consult their account balance online via the eTVA-C application on MyGuichet.

In addition to VAT returns, taxable persons established in Luxembourg who carry out intra-EU transactions have to file recapitulative statements of the goods and services supplied.

Forms / Online services

Carry out your procedure:

Who is concerned

A taxable person and registered for VAT at the AED must periodically declare and pay the tax due.

Preliminary steps

In order to submit a VAT return, the taxable person must first register for VAT with the AED.

How to proceed

Periodicity and deadlines for filing VAT returns

The periodicity of VAT returns depends on the total annual turnover excluding tax and determines the deadlines for filing the declarations.

Periodicity of VAT returns

Turnover

Turnover < EUR 112,000

EUR 112,000 < Turnover < EUR 620,000

Turnover > EUR 620,000

Periodicity

Annual VAT return

Quarterly and annual
VAT return

Monthly and annual
VAT return

Deadlines

Before 1 March of the following year

Quarterly: the 15th day of the quarter following the quarter for which tax is due

Annually: before 1 May of the following year

Monthly: the 15th day of the month following the month for which tax is due

Annually: before 1 May of the following year

Submission of VAT returns

Monthly and quaterly VAT returns must be submitted electronically in PDF or XML format via the platform for the electronic gathering of financial data (eCDF).

Annual VAT returns can be filed:

Electronic audit file of the AED (fichier d'audit informatisé de l'AED - FAIA)

In the event of a tax audit for the financial year 2011 or later, businesses must, upon request from the AED, submit their financial data in electronic format in accordance with the electronic audit file (FAIA*) specifications.

In a first phase, this obligation will only apply to the following businesses:
  • businesses subject to VAT who use an electronic accounting system;
  • businesses subject to the standard chart of accounts (plan comptable normalisé - PCN).
For the time being, this requirement does not apply to businesses who:
  • are not subject to the standard chart of accounts;
  • benefit from a simplified VAT regime;
  • have an annual turnover which does not exceed EUR 112,000;
  • have less than 500 accounting transactions per year.
In a second phase, the requirement will be extended to all taxable persons.

*For more information, please see the FAQ FAIA on the website of the Indirect Tax Authority.

Checking the account balance on eTVA-C

Taxable persons registered on the eTVA system via the eTVA-C application, can:

  • check their VAT account balance in detail;
  • check the account payments;
  • download a detailed statement of accounts;
  • update their identification data.

Who to contact