⚡Do you need to register for VAT in Luxembourg? Need a tax representative in Luxembourg? File your VAT returns ? You’ve come to the right place! On this page we explain clearly how to get your LU VAT number and which service provider to call if you want to outsource this process. Understand everything about tax representation in Luxembourg in 5 minutes!
A tax representative or tax agent in Luxembourg will conduct registration for VAT purposes on behalf of a client, submit tax declarations, and represent the client at tax offices, also during a tax inspection.
Companies carrying out taxable transactions in Luxembourg must register for VAT purposes in this country. Each foreign company may appoint to this end a tax representative and tax agent that will deal with all the registration procedures as well as formalities related to declarations (VAT, INTRASTAT, etc.).
Below you can find much useful information on VAT obligations applicable in Luxembourg.
|Local VAT number||LU + 8 digits|
|Mail order threshold||100 000 €|
|VAT declaration submission frequency||VAT declarations may be on an annual, quarterly or monthly basis. This depends on the turnover generated in Luxembourg|
|Registration Waiting Time||from 3 to 6 weeks|
|Intrastat Thresholds||Arrival: € 200,000 Dispatch: € 150,000|
|Standard VAT Rate||17 %|
|Reduced VAT Rate||14 %, 8 %|
|Reduced VAT Rate||3 %|
|European Union Member State||Yes, since 1957|
Updated on 01/01/2018 – This information serves orientation purposes
Any company may conduct transactions in Luxembourg, even if its registered office is not located in that country. However, it will be subject to VAT regulations for “companies without registered office”. If a foreign company performs one of the following operations, it will be obliged to register for VAT and obtain a LU VAT number. A representative or tax agent in Luxembourg may deal with all formalities in this regard.
Here is a sample list of transactions subject to mandatory VAT registration:
- Export of goods from Luxembourg
- Storage of goods or warehouse consignment
- Organisation of events, conferences, etc. in Luxembourg
- Intra-Community acquisitions in Luxembourg
- Exceeding the mail order threshold of € 100,000 (sales to natural persons in Luxembourg)
- Provision of services for private individuals (B2C)
A foreign company that wants to obtain information on VAT or registration conditions may contact the Tax Office in Luxembourg: www.aed.public.lu or may use our services and contact us using the contact form or by sending an e-mail. To register as a VAT payer, it will be necessary to collect the following documents:
- Extract from the National Court Register (KRS) that is not older than 3 months
- Company’s Articles of Association (the administration authority may ask for a translation)
- Copy of the ID card of the company’s owner
- Registration form for foreign companies
An enterprise registered as a VAT payer in Luxembourg is obliged to comply with the local VAT principles. VAT declarations and tax payment should be effected in the following manner:
- The declaration is submitted on an annual basis if annual turnover does not exceed € 112,000
- The declaration is submitted on a quarterly basis if annual turnover is between EUR 112,000 and EUR 620,000
- The declaration is submitted on a monthly basis if annual turnover exceeds EUR 620,000
When an entrepreneur is obliged to submit a monthly or quarterly declaration, they must also submit an additional annual summary declaration (must be submitted by 1 May of the following year). The financial year for VAT is the calendar year.
In addition, in the case of intra-Community shipments, it is necessary to provide summary information. This declaration has to be submitted every quarter if the amount of intra-Community shipments does not exceed EUR 50,000. If the amount is over EUR 50,000, the declaration should be submitted on a monthly basis.
Would you like to find out more about what a tax representative deals with in Luxembourg? Would you like to register your company for VAT purposes in Luxembourg? Contact us using the contact form. Our experts are at your disposal.
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 regulations are a critical issue in a company’s development on the international arena, which is why we establish long-term relations based on trust.
💡 The Eurofiscalis Group is a team of tax experts and enthusiasts. The satisfaction and contentment of our clients is what matters most to us. We support your foreign business, allowing you to overcome administrative and language barriers. Read “About us” to find out more about our group!
Our services provided in the capacity of a tax representative and tax agent in Luxembourg include:
- Registration for VAT purposes
- Verification of invoices and transactions
- Simplified accounting
- Submission of VAT declaration
- Submission of intra-Community declaration
- Submission of annual declarations
- Submission of Intrastat declaration
- Representation at tax offices
- Translation of documents necessary for registration
We will be more than happy to answer your questions and make an offer
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