Luxembourg VAT profile
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Luxembourg VAT Profile
| Standard VAT Rate | 17% |
| Reduced VAT Rate | 3%, 8%, 14% |
| EU VAT Number | LU99999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 50,000 Non resident - There is no registration threshold IC Acquisitions - EUR 10,000 |
| Fiscal representative required for non EU companies | A fiscal representative is not required for Non EU companies |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: If the annual turnover exceeds EUR 620,000. - Quarterly: If the annual turnover is between EUR 112,000 and EUR 620,000. - Annually: If the annual turnover is less than EUR 112,000. Filing and Payment Deadline - Monthly and Quarterly filing: 15th of the month following the reference period. - Annual filing: 1st March following the reporting year |
| Annual VAT Returns | A Recapitulative Annual VAT return that summarises all transactions included in periodic VAT returns is required. Filing Deadline: 1st May of the following year. |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: EUR 250,000 Dispatches: EUR 200,000 Filing Frequency Monthly Filing Deadline 16th working day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: If the value of intra-community supplies of goods exceeds EUR 50,000 Taxpayers reporting intra-community supplies of services only can choose reporting frequency regardless of the value - Quarterly: If the value of intra-community supplies of goods have not exceeded EUR 50,000 Taxpayers reporting intra-community supplies of services only can choose reporting frequency regardless of the value Filing Deadline - 25th day of the month following the reference period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Not applicable |
Latest VAT News Luxembourg
Latest tax technology news and blog posts
Luxembourg – Intrastat thresholds for 2026
For the 2026 calendar year, Luxembourg maintains its reporting thresholds for intra-community trade statistics (Intrastat). These thresholds determine whether a business must report its movement of goods to and […]
Luxembourg – Extension of reverse charge mechanism from 1st January 2024
From the 1st January 2024, the Luxembourgish government is extending the reverse charge mechanism to the following supplies: