VAT Registration Luxembourg
Complete VAT services in Luxembourg. VAT registration, returns, refunds, and cross-border compliance. Luxembourg has the EU's lowest standard VAT rate at 17%.
In summary: Luxembourg has the EU's lowest standard VAT rate at 17%. Registration required for taxable activities. Filing periods: monthly (>€620K), quarterly, or annually. Non-EU companies may need fiscal representative. VAT returns due by 15th of following period.
VAT in Luxembourg
Luxembourg offers the lowest standard VAT rate in the European Union at 17%. This makes the country particularly attractive for certain B2C digital services and supplies under the EU VAT system.
VAT Rates
| Rate | Application |
|---|---|
| 17% (Standard) | Most goods and services |
| 14% (Reduced) | Wine, certain printed matter, advertising |
| 8% (Reduced) | Gas, electricity, domestic fuel oil |
| 3% (Super-reduced) | Food, non-alcoholic beverages, books, press, cultural events, passenger transport |
| 0% (Exempt with credit) | Exports, intra-EU supplies, international transport |
VAT Registration
When Registration is Required
- Conducting taxable supplies in Luxembourg
- Distance sales to Luxembourg consumers above threshold
- Intra-EU acquisitions
- Import of goods
- Receiving services subject to reverse charge
- Voluntary registration to recover input VAT
Registration Process
| Step | Details |
|---|---|
| 1. Application | Submit to Administration de l'Enregistrement |
| 2. Documentation | Articles of association, ID, business proof |
| 3. Processing | Typically 2-4 weeks |
| 4. VAT number | Format: LU + 8 digits |
Non-Established Businesses
- EU companies: Direct registration possible
- Non-EU companies: Fiscal representative may be required
- Exception: Countries with mutual assistance agreements
VAT Compliance
Filing Periods
| Turnover | Filing Period |
|---|---|
| > €620,000 | Monthly |
| €112,000 - €620,000 | Quarterly |
| < €112,000 | Annual (with simplified regime) |
Key Deadlines
- VAT returns: 15th of following month/quarter
- Annual return: May 1st of following year
- EC Sales List: 25th of following month
- Intrastat: 16th of following month
Cross-Border Transactions
Intra-EU Supplies
- B2B: Reverse charge applies, zero-rated in Luxembourg
- B2C distance sales: OSS regime available
- EC Sales List reporting required
Imports
- Import VAT payable at customs
- Deferment schemes available for regular importers
- Recovery possible as input VAT
VAT Refunds
Domestic Refunds
- Input VAT excess recovered via returns
- Refund or carry forward option
- Typically processed within 3 months
Non-Resident Refunds
- EU businesses: 8th Directive procedure
- Non-EU businesses: 13th Directive (reciprocity requirement)
- Electronic portal for applications
Our Services
- VAT registration applications
- Periodic VAT returns
- EC Sales List and Intrastat
- VAT refund claims
- Cross-border transaction advice
- VAT health checks and audits
- Fiscal representation
Frequently Asked Questions
VAT registration is required when conducting taxable activities in Luxembourg, including: supply of goods/services from Luxembourg, distance sales above the €10,000 EU threshold, or when a company needs to recover input VAT on expenses.
Luxembourg has four VAT rates: standard rate 17% (lowest in EU), reduced rates of 14% (wine, advertising), 8% (gas, electricity), and super-reduced rate of 3% (food, books, press, cultural events).
Yes, non-EU companies can register for Luxembourg VAT. They typically need to appoint a fiscal representative unless their country has a mutual assistance agreement with Luxembourg.
VAT returns are filed monthly (turnover > €620,000), quarterly (€112,000 - €620,000), or annually (turnover < €112,000). Annual returns are always required. Returns are due by the 15th of the following month/quarter.
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