Preparing and filing a VAT return in Luxembourg by a foreign company
VAT Return in Luxembourg
You wish to file one or more VAT returns in Luxembourg? Understand what is a VAT return in Luxembourg? Know when and how to submit it? You’ve come to the right place! On this page, we explain in a clear way, what is a VAT return in Luxembourg, when and how to file it, your reporting obligations and if it is necessary to appoint a tax agent in Luxembourg!
- Do you need support with VAT in Luxembourg?
Do you need a tax agent in Luxembourg?
Do you need a tax agent to file your VAT returns in Luxembourg? We have the solution to allow you to carry out your taxable operations in Luxembourg with complete peace of mind.
- You need a tax agent to assist you in VAT administrative procedures in Luxembourg
- You wish to declare your taxable operations in Luxembourg
- You do not know how to file a VAT return in Luxembourg
- Eurofiscalis assists you as a tax agent in Luxembourg for all your communications with the Luxembourg tax authorities
- We take care of the analysis of your taxable operations and the preparation of your VAT returns in Luxembourg
- Eurofiscalis assists you in filing your VAT returns and in managing all other communications with the Luxembourg tax authorities
What is a VAT return in Luxembourg?
The Luxembourg VAT return is a tax return intended to inform the Luxembourg VAT administration of your taxable activities on Luxembourg territory.
It is compulsory for any holder of an active Luxembourg intra-Community VAT number and can be filed on a monthly, quarterly or annual basis, depending on the declaration rhythm chosen when registering for VAT in Luxembourg.
In Luxembourg, the reporting rhythm is set as follows:
| Timeframe for VAT Returns | |||
|---|---|---|---|
| Turnover | < 112 000 € | > 112 000 € < 620 000 € | > 620 000€ |
| Frequency | Annual VAT Return | Quarterly and annual VAT Return | Monthly and annual VAT Return |
- Do you need support with VAT in Luxembourg?
How to fill in a VAT return in Luxembourg ?
The Luxembourg VAT return must list all the operations included in your reporting period (monthly or quarterly) on which your Luxembourg VAT number is used, i.e.:
- Domestic purchases of goods from Luxembourg suppliers (7%, 13%, 16% VAT).
- Purchases of goods from Luxembourg suppliers using reverse charge.
- Intra-Community acquisitions of goods from European suppliers
- Import of goods into Luxembourg (7%, 13%, 16% VAT).
- Local sales of goods to Luxembourg consumers (7%, 13%, 16% VAT).
- Sales of goods to Luxembourg customers using reverse charge.
- Intra-Community deliveries of goods to European customers.
- Export of goods from Luxembourg to a country outside the EU.
- Sale of services located in Luxembourg.
Completing the Belgian VAT return will allow you to determine whether you should pay VAT (the amount in box 105 is positive) or whether you are entitled to a VAT refund (the amount in box 105 is negative). To learn all about paying and recovering VAT in Luxembourg, click here.
If your company did not conduct any business transactions in Luxembourg during the reporting period, it is still necessary to file NIL VAT return.
When and how to file a VAT return in Luxembourg?
In general, the declaration and the payment of VAT (if applicable) in Luxembourg must be made at the latest on the 15th day of the month following your declaration period.
| Timeframe for VAT Returns | |||
|---|---|---|---|
| Frequency | Annual VAT Return | Quarterly and annual VAT Return | Monthly and annual VAT Return |
| Deadline | By March 1 of the following year | Quarterly : By the 15th of the month following the quarter Annual : By May 1 of the following year | Monthly : By the 15th of the following month Annual : By May 1 of the following year |
The VAT return 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 VAT returns in Luxembourg by acting as a Tax Agent on behalf of your company.
- Do you need support with VAT 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 many 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
Preparing and submitting your registration file
Obtaining your local number and EORI number
Simplified accounts receivable/payable (FEC)
Filing your periodic VAT and INTRASTAT returns
Single point of contact with the French authorities
Contact our firm to manage your VAT obligations in Luxembourg
Use our services and outsource the management of your VAT returns in Luxembourg
- Consultation: Free and without obligation