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VAT in Luxembourg: Key VAT Information
VAT · Luxembourg

VAT in Luxembourg:
Key VAT Information

Standard rate 17 %
Currency EUR
Local name TVA
Tax authority Administration de l'Enregistrement, des Domaines et de la TVA

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Reference guide

VAT in Luxembourg

Eurofiscalis · Tax reference

Up-to-date edition · April 2026

The essentials

Foreign businesses expanding into Luxembourg may need to register for Luxembourg VAT and invoice with a LU VAT number.

Luxembourg applies 17% standard VAT, 8% intermediate VAT, 14% reduced VAT and 3% super-reduced VAT.

A Luxembourg VAT representative can manage VAT registration, periodic returns, EC Sales Lists, Intrastat declarations and VAT refund procedures.

Tax data

Rates, thresholds & obligations

Everything you need to anticipate your VAT obligations in Luxembourg.

Fiscal identity · VAT

Luxembourg

17% Standard rate
  • Standard rate 17 %
  • Reduced 8 %
  • Reduced 2 14 %
  • Super-reduced 3 %
  • Parking 12 %

Identity

Local name
TVA
Number format
LU12345678
Tax authority
Administration de l'Enregistrement, des Domaines et de la TVA
Currency
EUR

Returns

VAT frequency
Monthly if turnover exceeds €620,000, quarterly between €112,000 and €620,000, annual below; an annual recap return is always due.
Filing deadline
The 25th of the following month (monthly) or the 25th of the 2nd month following the quarter
Intrastat deadline
The 16th of the month following the period

Thresholds

Distance sales (OSS)
10,000 €
Intrastat — dispatch
€200,000
Intrastat — arrival
€250,000

Penalties

Late filing
€250 to €10,000 per missing return
Late payment
0.5% per month of delay on the amount due
ESL list
Variable administrative fine depending on severity

Last updated: April 2026

VAT calculator

Work out a net or gross price

Convert net ↔ gross using the VAT rates in Luxembourg.

VAT rate

VAT Calendar

Filing deadlines

Once registered for VAT in Luxembourg, foreign businesses must follow a filing calendar covering periodic VAT returns, Intrastat statements, and OSS declarations for e-commerce.

VAT returns
  • VAT return Luxembourg VAT returns may be filed monthly, quarterly or annually depending on turnover and the tax regime assigned by the administration.
ESL & INTRASTAT
  • Intrastat Luxembourg follows EU Intrastat rules, with declarations required for goods moved within the EU above the applicable thresholds.
OSS & IOSS
  • OSS The OSS threshold for intra-Community B2C distance sales is €10,000.

Related articles

Official links

FAQ

Frequently asked questions

Everything you want to know about VAT in Luxembourg.

What is the standard VAT rate in Luxembourg?

The standard VAT rate in Luxembourg is 17%.

What VAT rates apply in Luxembourg?

Luxembourg applies 17%, 8%, 14% and 3% VAT rates depending on the transaction.

Does OSS apply in Luxembourg?

Yes. OSS applies to EU B2C distance sales above €10,000 in annual EU-wide turnover.

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