Filing of the recapitulative statement in Luxembourg by foreign companies
VAT Payment & Recovery in Luxembourg
Do you wish to file a recapitulative statement in Luxembourg? Understand when and how to file and submit the recapitulative statement in Luxembourg? You’ve come to the right place! On this page, we explain in a clear manner how to fill in a recapitulative statement in Luxembourg, when and how to file a recapitulative statement in Luxembourg, your reporting obligations and whether it is necessary to call upon a tax agent for your VAT in Luxembourg!
- Consultation : Free and without obligation
Need a tax agent in Luxembourg ?
Do you need a tax agent to file your recapitulative statement 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 need to prepare and file a recapitulative statement in Luxembourg
- You do not know how to submit your recapitulative statement in Luxembourg
- Eurofiscalis assists you as a tax agent in Luxembourg for all your communications with the Luxembourg tax authorities
- We analyze your taxable operations and transactions in Luxembourg in order to prepare your recapitulative statement in Luxembourg
- Eurofiscalis assists you by filing your recapitulative statements and being the point of contact between you and the Luxembourg fiscal administration.
Eurofiscalis takes care of your VAT registration and returns in Luxembourg
What is the recapitulative statement in Luxembourg?
The recapitulative statement in Luxembourg is a declaration in which all your intra-Community sales made during your declaration period are listed. It only includes intra-Community operations carried out towards customers identified for VAT purposes in another European Union member states.
The recapitulative statement is mandatory for all holders of an active Luxembourg intra-Community VAT number who have reported an amount in the VAT grid 457 in their Luxembourg VAT return, and must be filed according to the periodicity of filing your VAT returns.
If the threshold of 50 000€/quarter is exceeded you need to switch to monthly filing for your summary statements, from the month following the quarter, for a period of at least 12 months.
Example : you exceed 50 000€ of intra-community deliveries on your declarations of the 3rd quarter 2021, your periodicity will change to monthly after filing the 4th quarter 2021.
How to fill in a recapitulative statement in Luxembourg?
To complete your recapitulative statement in Luxembourg, you need to list the following transactions:
- Intra-Community supplies of goods exempted from VAT
- Supply of goods in the EU Member State of arrival of the shipment or transport of the goods in the context of triangular operations
- Provision of services located at the place of establishment of the customer, if these services are not exempt from VAT in that Member State
The recapitulative statement in Luxembourg is constructed in a way to report one line per VAT number, with the following information:
- Country Code
- VAT Number
- Amount (€)
If your company has not made any intra-Community deliveries or services from Luxembourg during a reporting period, it is not necessary to submit a nil recapitulative statement.
When and how to file a recapitulative statement in Luxembourg?
In principle, the recapitulative statement in Luxembourg must be filed, like the VAT return, by the 15th of the month following your reporting period.
Since January 1, 2017, the recapitulative statement in Luxembourg is required, to be filed electronically via the eCDF portal.
If you are unable to access this portal, Eurofiscalis can assist you and file your recapitulative statements by acting as a Tax Agent on behalf of your company.
Eurofiscalis offers to assist you in these procedures by taking care of the filing of your recapitulative statements in Luxembourg. Do not hesitate to contact us for more information
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
- Denmark
- Finland
- Sweden
- Norway
- Cyprus
- Croatia
- Malta
- Greece
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