Recapitulative statements for goods and services

This page was last modified on 23-03-2016

In addition to their VAT return, individuals and businesses who are subject to VAT in Luxembourg are required to declare the delivery of goods and provision of services to professionals in other Member States of the European Union (EU).

The data has to be submitted to the Indirect Tax Authority (Administration de l'enregistrement et des domaines - AED) in the form of recapitulative statements for goods and/or recapitulative statements for services.

Forms / Online services

Carry out your procedure:

Who is concerned

Each person/business who is subject to VAT is required to file recapitulative statements:

  • concerning the delivery of goods to customers subject to VAT in another Member State;
  • concerning the provision of services (non-exempted services for which the customer is liable for VAT in his country of establishment) supplied to taxable persons or non taxable legal persons, who have been identified for VAT purposes in another Member State. 

Preliminary steps

In order to file recapitulative statements for goods or services electronically, taxable persons must request an access to the platform for the electronic gathering of financial data (eCDF).

How to proceed

Content of recapitulative statements

Recapitulative statements (whether for goods or services) must contain:

  • the country code and the VAT number:
    • of the customer purchasing the goods or the recipient of the goods in the context of a triangular transaction;
    • or of the recipient of the services;
  • the total amount in EUR of the delivery of goods or the provision of services supplied to the same intra-Community buyer;
  • where applicable, any corrections to information entered in previous recapitulative statements.

Periodicity of filings

Recapitulative statements of goods

In principle, recapitulative statements concerning the intra-Community delivery of goods should be submitted on a monthly basis.

However, taxable persons can decide to file their statements on a quarterly basis if the amount of intra-EU deliveries does not exceed EUR 50,000 excl. VAT during the quarter concerned, nor during any of the 4 preceding quarters.

The possibility to submit the document on a quarterly basis expires at the end of the month in which the total amount of intra-Community deliveries exceeds, during the current quarter, the threshold of EUR 50,000.

Example:

a business which has never exceeded the threshold of EUR 50,000 (excl. VAT) during the 4 preceding quarters:

  • exceeds the threshold of EUR 50,000 (excl. VAT) during the 1st month of the current quarter: it is then required to submit a monthly statement for the first, the second and the third month of the quarter concerned as well as for each month during at least the following 4 quarters;
  • exceeds the threshold of EUR 50,000 (excl. VAT) during the 2nd month of the current quarter: it is then required to submit a monthly statement for the first, the second and the third month of the quarter concerned as well as for each month during at least the following 4 quarters;
  • exceeds the threshold of EUR 50,000 (excl. VAT) during the 3rd month of the current quarter: it is then required to submit a quarterly statement for the quarter concerned as well as a monthly statement for each month during at least the following 4 quarters.

Recapitulative statements of services

In principle, recapitulative statements concerning the intra-Community provision of services should be submitted on a monthly basis.

However, the taxable person can freely choose to file the statements on a quarterly basis.

How to submit the recapitulative statements

The submission depends on the periodicity of filing of VAT declarations.

For taxable persons who are required to submit monthly or quarterly VAT declarations, the monthly or quarterly recapitulative statements must be filed electronically either by submitting a PDF or XML file via the platform for the electronic gathering of financial data (eCDF) for recapitulative statements concerning the periods after 2017, or via the application eTVA-D for recapitulative statements concerning periods prior to 2017.

For taxable persons who are required to submit the annual VAT declaration, the monthly or quarterly recapitulative statements may be filed electronically either by submitting a PDF or XML file via the platform for the electronic gathering of financial data (eCDF) for recapitulative statements concerning the periods after 2017, or via the application eTVA-D for recapitulative statements concerning periods prior to 2017, or in paper format by sending a recapitulative statement to the Department for administrative Cooperation on VAT (service de coopération administrative en matière de TVA - SCAT).

Submission deadlines

Recapitulative statements (for goods or services) which are submitted:

  • in electronic format must be submitted before the 25th day of the month following the declaration period;
  • in paper format must be submitted before the 15th day of the month following the declaration period.

Change of the tax base

Taxable persons are required to declare all future changes to their tax base concerning intra-Community deliveries or supplies of goods and services (e.g. in the event of discounts, credit notes, cancellations, etc.):

  • separately for each customer;
  • and for each period where the event occurs.

Therefore, the taxable person has to:

  • calculate the amount of deliveries and supplies of goods and services during that period;
  • calculate the amount of changes that occured during the same period;
  • and indicate the results in the recapitulative statement.
    A negative amount must be preceded by the sing"-".

Example: during the third quarter in year N, a supplier grants a rebate (EUR 10,000) to his client for the amount of goods purchased during the first quarter in year N.
As the recapitulative statement of the first quarter in year N is already filed, the supplier has to indicate the amount of the rebate in the recapitulative statement of quarter 3 in year N.
The amount of the rebate is deducted from the deliveries or supplies during the third quarter (value EUR 90,000) and the result must be entered in the recapitulative statement (90,000 - 10,000 = EUR 80,000).

Correction of incomplete or wrong data

Recapitulative statements of goods

In the event of a mistake or omission, the taxable person has to indicate the corrections concerning a previous period of declaration in section "III. Corrections" of another recapitulative statement concerning the intra-Community delivery of goods:

  • either by only making the corrections concerning the last recapitulative statement filed in section III in a new form, provided the subsequent recapitulative statement has not been filed yet;
  • or by completing both:
    • the data concerning the current period of declaration (sections I and II);
    • and the corrections concerning one or more previous periods of declaration (section III).

Submitting a new recapitulative statement (with completed data in section I and II) is not considered to be a correction. Only corrections made in section III will be taken into account. 

Recapitulative statements of services

In the event of a mistake or omission, the taxable person has to indicate the corrections concerning a previous period of declaration in section "II. Corrections" of another recapitulative statement concerning the intra-Community provision of services:

  • either by only making the corrections concerning the last recapitulative statement filed in section II in a new form, provided the subsequent recapitulative statement has not been filed yet;
  • or by completing both:
    • the data concerning the current period of declaration (section I);
    • and the corrections concerning one or more previous periods of declaration (section II).

Submitting a new recapitulative statement (with completed data in section I) is not considered to be a correction. Only corrections made in section II will be taken into account. 

Who to contact

Indirect Tax Authority
1-3, avenue Guillaume
L-1651 - Luxembourg
Postal box B.P. 31, L-2010 Luxembourg
Luxembourg
Phone: (+352) 247-80800
Fax: (+352) 247-90400
Email info@aed.public.lu