Filing of annual returns in Luxembourg by a foreign company
Annual return in Luxembourg
You wish to file an annual return in Luxembourg? Understand when/how to file an annual return in Luxembourg? You’ve come to the right place! On this page, we explain in a clear way, how to fill in an annual declaration in Luxembourg, when and how to file an annual declaration in Luxembourg, your declarative obligations and if it is necessary to call upon a tax representative or tax agent for your VAT in Luxembourg!
- Consultation : Free and without obligation
Need to file an annual VAT return in Luxembourg?
Do you have to file an annual VAT return in Luxembourg? We have the solution to help you fulfill your VAT obligations.
- You do not know what an annual return is in Luxembourg
- You have trouble filling in your annual return in Luxembourg
- You do not know when or how to file your annual declaration in Luxembourg
- We assist you in taking care of your tax obligations in Luxembourg
- Mandate Eurofiscalis to help you fill in your annual declaration in Luxembourg
- Our Eurofiscalis team assists you by taking care of the filing of your returns in Luxembourg
Eurofiscalis takes care of your VAT registration and returns in Luxembourg
What is an annual return in Luxembourg?
The annual return in Luxembourg is, like the Luxembourg VAT return, a tax return whose purpose is to inform the Luxembourg VAT administration of your taxable activities on the Luxembourg territory over the whole fiscal year.
It is mandatory for all holders of an active Luxembourg intra-Community VAT number.
n Luxembourg, there are 2 types of annual declarations, which must be filed according to your declarative rhythm.
If you are in annual declarative rhythm (Yearly turnover < 120 000€), then this VAT return will be the only one to be filed during the fiscal year.
In you are in the quarterly declarative rythm (Annual Turnover > 120 000€ but < 620 000€) or in monthly declarative rythm (Annual Turnover > 620 000€), then this VAT return will summarize all the amounts reported in your periodic VAT returns filed during the same fiscal year.
How to fill in an annual declaration in Luxembourg?
To fill in your annual declaration in Luxembourg, you have to report all the taxable operations & transactions in Luxembourg on which your Luxembourg VAT number is used.
If an annual recapitulative declaration is filed, it must mention the amounts reported in all the VAT declarations filed during the year.
In you are in the quarterly declarative rythm (Annual Turnover > 120 000€ but < 620 000€) or in monthly declarative rythm (Annual Turnover > 620 000€), then this VAT return will summarize all the amounts reported in your periodic VAT returns filed during the same fiscal year.
- Quarterly declarations: The annual summary declaration must be equal to the amounts reported in the 1st quarter, 2nd quarter, 3rd quarter and 4th quarter declarations of the same year.
- Monthly declarations: The annual summary declaration must be equal to the amounts reported in the January, February, March, April, May, June, July, August, September, October, November and December declarations of that year.
If your company has not carried out any taxable operations in Luxembourg during a fiscal year, it is nevertheless imperative to submit a nil annual VAT return to the Luxembourg VAT administration.
When and how to file an annual return in Luxembourg?
In the case of a regular annual declaration (annual declarative rhythm), it must be filed by March 1st of the following year.
For example, the classic 2021 annual return must be filed by March 1, 2022.
In the case of an annual recapitulative return (quarterly or monthly declarations), it must be filed by May 1st of the following year at the latest.
For example, the 2021 annual recapitulative return must be filed by May 1, 2022.
All VAT returns in Luxembourg must be filed electronically via the eCDF portal.
If you are unable to access this portal, Eurofiscalis can assist you and file your Luxembourg VAT returns by acting as a Tax Agent on behalf of your company.
The + of Eurofiscalis
- Eurofiscalis maps your flows in order to optimize your commercial operations in Luxembourg
- Analysis of your tax documents to ensure the VAT compliance of your invoices in Luxembourg.
- Filing and follow-up of your VAT obligations in Luxembourg
Why use our Service to be your tax representative / tax agent?
Eurofiscalis is an international tax company specialising in tax representation. Our experts (statutory auditors, accountants, lawyers) speak 3 languages and will take care of all tax obligations on behalf of your company. European tax law and related aspects are a critical issue in a company’s development on the international arena, which is why we establish long-term relations based on trust.
Analysis of your flows and compliance with VAT, intrastat, invoices, customs
Processing and submission of your VAT registration
Getting your local and EORI numbers
Simplified customer/supplier bookkeeping
Filing of your periodic VAT and Intrastat returns
Single point of contact with local authorities
Countries where we offer the service of fiscal representative
- Germany
- Austria
- Belgium
- Spain
- France
- Ireland
- Italy
- Luxembourg
- The Netherlands
- Portugal
- United Kingdom
- Switzerland
- Bulgaria
- Estonia
- Hungary
- Latvia
- Lithuania
- Poland
- Czech Republic
- Romania
- Slovakia
- Slovenia
Use our firm to manage your VAT obligations in Luxembourg
Use our service and outsource the management of your Luxembourg VAT returns
- Consultation: Free and without obligation