VAT in Luxembourg
To grow your business in Europe and in Luxembourg, your business may require a VAT registration in Luxembourg. Whether your company is located in the European Union or not, you will potentially need a tax agent or a tax representative to prepare your Luxembourg VAT, Intrastat, EC Sales List or DES returns.
Moreover, if you are paying VAT in your transactions with Luxembourg companies, you may be eligible for a VAT refund.
Below we have gathered all the services we offer in Luxembourg, as well as relevant information regarding your tax obligations in Luxembourg.
All our services in Luxembourg
Indirect Taxes
- VAT refund requests
- VAT audit & support
Essential information for your tax obligations in Luxembourg
Informations on Luxembourg
- Adhesion to the EU : 1957
- ISO Code : LU
- Currency : EUR
- Structure of the VAT number : LU + 8 chiffres
Essential information on VAT Luxembourg
VAT rates in Luxembourg
- Basic rate : 16%
- Reduced rate 1 : 13%
- Reduced rate 2 : 7%
- Super reduced rate : 3%
Periodicity of VAT refunds in Luxembourg
- Periodicity : Monthly, Quarterly or Yearly
- Deadline for filing: by 15th day of the following month
VAT and E-commerce in Luxembourg
- Global threshold : 10.000 €
- VAT declaration & payment : in the One Stop Shop (OSS) of the country of establishment
Why and how to register for VAT in Luxembourg?
Some activities require companies to register for Luxembourg VAT If your activity involves buying, selling or subcontracting, VAT identification may be mandatory. To find out if your business requires VAT registration in Luxembourg, schedule a free consultation with our Luxembourg VAT experts.
DES | Intrastat | ESL
Intrastat
Intrastat declarations allow the Luxembourg administration to compile statistics on the international trade of goods.
Companies are required to submit such declarations whenever they exceed a certain threshold:
- Threshold for Intra-EU imports into Luxembourg: 200.000€
- Threshold for Intra-EU exports from Luxembourg: 150.000€
EC Sales List
The EC Sales List (ESL) in Luxembourg is a tax declaration. It must be submitted from the very first euro of intra-community sales.
European Declaration of Services (DES)
The European declaration of services is a declaration equivalent to the Intrastat but for the supply of services. Commonly called the DES, it includes all the services sold between a Luxembourg taxable person and a taxable person established in another member state of the European Union.
VAT refund in Luxembourg
Whether or not your company is located in the European Union, in certain cases it is possible to claim a refund of the VAT paid in Luxembourg However, not all expenses incurred in Luxembourg are subject to VAT refund. Contact our VAT recovery expert and stop paying VAT in Luxembourg.
The refund request must be for a minimum VAT amount of :
- 400 € or the equivalent in national currency for a claim covering a period of three months to less than one year;
- 50 € or the equivalent in national currency for a claim covering a period of one calendar year.
Requests for VAT refunds must be filed electronically on the portal of the country of origin before :
- September 30 (of the following year) for companies located in the European Union
- June 30 (of the following year) for third-party companies (located outside the European Union)