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When to register, which returns to file and by what dates.
Only one return a year.
Plus an annual return, before 1 May.
Plus an annual return, before 1 May.
The amounts are annual turnover excluding VAT. The VAT authority (Administration de l'enregistrement, des domaines et de la TVA, AED) sets the filing frequency for each business.
Any person or company carrying on an economic activity independently and on a regular basis is liable for VAT. You register within 15 days of starting business, by filing an initial declaration (déclaration initiale) with the AED, online on MyGuichet.lu.
A company can also send this declaration on paper: the form "TVA – Déclaration initiale des personnes morales" is posted to the AED tax office responsible for VAT.
If your annual turnover does not exceed €50,000 excluding VAT, you can apply for the exemption (franchise). You do not charge VAT, and you do not recover it on your purchases. You report the year's turnover to the AED before 1 March.
The Luxembourg VAT number is written with the letters LU followed by 8 digits. The AED issues it after the initial declaration. It is also your EU VAT number (numéro de TVA intracommunautaire), the one your clients and suppliers in other EU countries will ask you for.
To check a client's or supplier's number, use VIES, the European Commission's online service: it shows whether a VAT number is valid in the EU.
Monthly, quarterly and annual returns are filed online, on the eCDF platform. Payment is due by the same deadline as the return. Late filing can lead to a fine.
It registers the business for VAT, within 15 days of starting business.
Monthly or quarterly, depending on turnover.
Before 1 March if it is the only return of the year, before 1 May otherwise.
Within 15 days of the end of the activity.
If you supply goods or services to businesses in other member states, a recapitulative statement is added to the return. It is filed before the 25th day of the following month.
Above €10,000 of such sales a year in the EU, the VAT of the customer's country applies. The One-Stop Shop (OSS) lets you declare and pay it from Luxembourg, every quarter.
| Rate | Name | Examples |
|---|---|---|
| 17% | Standard rate | Most goods and services |
| 14% | Intermediate rate | Wines of 13° or less, advertising printed matter |
| 8% | Reduced rate | Electricity, hairdressing |
| 3% | Super-reduced rate | Food products, books, restaurant meals excluding alcoholic drinks |
Agir Comptanuel prepares and files your VAT returns according to the deadline calendar. If your activity requires it, we also handle the One-Stop Shop (OSS) formalities.
On your side, you send us your invoices.
Within 15 days of starting business, by filing an initial declaration with the Administration de l'enregistrement, des domaines et de la TVA (AED).
Through the initial declaration, filed online on MyGuichet.lu or, for a company, posted to the AED. The number issued starts with LU, followed by 8 digits.
A monthly return is filed before the 15th day of the following month, a quarterly return before the 15th day of the following quarter. The annual return is filed before 1 March if it is the only one of the year, before 1 May otherwise.
The AED. It sets the frequency according to turnover excluding VAT: annual up to €112,000, quarterly up to €620,000, monthly above.
On VIES, the European Commission's online service. It shows whether a VAT number is valid in the EU.
Not if it benefits from the exemption: it is open up to €50,000 of annual turnover excluding VAT. In return, the VAT paid on purchases cannot be recovered.
Read also: Setting up a company in Luxembourg · Annual accounts · Payroll management
Page written by Liliya Olinger, chartered accountant (expert-comptable), manager and partner of Agir Comptanuel, and Patrick Meunier, founder and managing director of the Agir group. Last updated: 9 November 2026.
General information, for guidance only. It does not replace advice suited to your situation.
