 (1).jpg){kind=small}
Who has to file a VAT return in Luxembourg?
Any business with an active Luxembourg VAT VAT number in Luxembourg must file VAT returns under the regime set by the Luxembourg tax administration. This applies to Luxembourg-established companies and to foreign companies registered locally because they carry out taxable transactions in Luxembourg.
A foreign company may need to file Luxembourg VAT returns when it:
stores goods in Luxembourg;
sells goods locally in Luxembourg;
imports goods into Luxembourg;
makes intra-Community acquisitions through its Luxembourg VAT position;
dispatches goods from Luxembourg to other EU Member States;
supplies services taxable in Luxembourg;
already holds a Luxembourg VAT number in the format LU12345678.
The practical trap is simple: the return is not limited to invoices with Luxembourg VAT. It also captures zero-rated, exempt or reverse-charged flows that affect the Luxembourg VAT position.
Luxembourg VAT return frequency: annual, quarterly or monthly
The Luxembourg VAT filing frequency depends on annual turnover excluding VAT and on certain intra-Community purchases of goods or services. The administration can reassess the regime when the business profile changes.
| Situation | Filing regime | Annual VAT return |
| Annual turnover excluding VAT or total intra-Community acquisitions/services received up to 112,000 EUR | Annual return only | Before 1 March |
| Annual turnover excluding VAT or total intra-Community acquisitions/services received above 112,000 EUR and up to 620,000 EUR | Quarterly returns | Before 1 May |
| Annual turnover excluding VAT or total intra-Community acquisitions/services received above 620,000 EUR | Monthly returns | Before 1 May |
These thresholds are not a convenience setting. If your company is on a monthly regime, quarterly filing does not replace the monthly obligation. If it is on a quarterly regime, the periods must follow the Luxembourg civil quarters.
VAT return deadlines in Luxembourg
Luxembourg VAT deadlines are short. The return and the payment logic follow the period for which VAT is due.
| Regime | Periodic return deadline | Annual return deadline |
| Monthly | Before the 15th day of the month following the taxable period | Before 1 May of the following year |
| Quarterly | Before the 15th day of the following civil quarter | Before 1 May of the following year |
| Annual only | No monthly or quarterly return | Before 1 March of the following year |
| Deregistration or cessation | Final return replacing the annual return where applicable | Usually within 2 months of cessation |
Example: January VAT is filed before 15 February under the monthly regime. Q1 VAT is filed before 15 April under the quarterly regime. If the company is monthly or quarterly, the annual VAT return is still due before 1 May.
The operational point is less glamorous: close your VAT cut-off before the legal deadline. Missing credit notes, unreconciled imports, unvalidated customer VAT numbers or incomplete transport proofs are what turn a basic filing into a fragile filing.
What goes into a Luxembourg VAT return?
A Luxembourg VAT return should reflect all transactions that belong to the Luxembourg VAT position, not only domestic sales with VAT charged.
| Transaction type | Report in the VAT return? | Control point |
| Domestic sale in Luxembourg | Yes | VAT rate and invoice data |
| Domestic purchase in Luxembourg | Yes | Deductible VAT and compliant invoice |
| Reverse-charged purchase | Yes | Taxable base and self-assessed VAT |
| Intra-Community acquisition | Yes | Supplier VAT number, taxable base, reverse charge |
| Importation | Yes | Customs documentation and import VAT |
| Intra-Community supply from Luxembourg | Yes | Customer VAT number, VIES check, transport evidence |
| Export outside the EU | Yes | Customs export proof |
| Service taxable in Luxembourg | Yes | Place-of-supply rule and customer status |
Luxembourg VAT rates must be applied according to the nature of the goods or services: standard rate 17%, reduced rate 8%, intermediate rate 14% and super-reduced rate 3%.
How to file through eCDF
Luxembourg VAT returns are filed electronically through eCDF. Once submitted, the return is made available to the AED.
A clean eCDF filing process usually requires:
active eCDF access;
a professional certificate or delegated access;
the correct form for the reporting period;
taxable bases split by rate and transaction type;
output VAT, reverse-charged VAT and deductible VAT amounts;
electronic validation;
filing receipt archived with the VAT workpapers.
Foreign businesses often appoint a fiscal representative in Luxembourg to handle the eCDF access, prepare the return, reconcile the figures and liaise with the AED. This is especially relevant when the Luxembourg VAT number is part of a wider EU supply chain involving stock, imports or multiple VAT registrations.
Box 105: VAT due or VAT credit
Box 105 is the line to watch in the Luxembourg VAT return. It shows the final balance after output VAT, reverse-charged VAT and deductible VAT have been calculated.
| Box 105 result | Meaning | Practical consequence |
| Positive amount | VAT payable | The company owes VAT to the Luxembourg administration |
| Negative amount | VAT credit | The company may carry forward or request repayment depending on the situation |
| Zero | No VAT balance | Filing may still be required |
A VAT credit is not unusual. It can arise when a company imports goods into Luxembourg, incurs Luxembourg input VAT, makes exports, or performs many intra-Community supplies with deductible costs attached.
Documentation matters more when the return generates a large credit. Supplier invoices, import documents, transport evidence and accounting reconciliations should be ready before the filing is submitted.
Nil VAT return in Luxembourg
A nil return is required when the company has no taxable activity for the period but its Luxembourg VAT number remains active and the filing obligation still applies.
A nil return tells the AED that the period has been reviewed and that no reportable transaction exists. This often happens when a foreign company registered early, delayed its launch, paused stock movements, or had no Luxembourg flows during the period.
Do not use a nil return as a shortcut. If there were imports, local costs, credit notes, intra-Community purchases or deductible VAT, the period is not necessarily nil.
VAT return, EC Sales List and Intrastat: different obligations
The Luxembourg VAT return does not replace other EU reporting obligations. Intra-Community supplies of goods and certain B2B services may also need to be reported in EC Sales List in Luxembourg or other recapitulative statements.
Intrastat is different again. It is a statistical declaration for movements of goods between EU Member States. In Luxembourg, the static thresholds tracked here are 250,000 EUR for arrivals and 200,000 EUR for dispatches.
| Obligation | Purpose | Typical risk |
| VAT return | Calculate output VAT, reverse-charged VAT and deductible VAT | Wrong VAT balance or unsupported credit |
| EC Sales List | Report relevant intra-EU supplies of goods or services | Mismatch with customer reporting and VIES data |
| Intrastat | Report statistical movements of goods | Threshold exceeded but no declaration filed |
Common VAT return mistakes in Luxembourg
Filing under the wrong frequency
Companies sometimes keep annual or quarterly habits after crossing 112,000 EUR or 620,000 EUR. The issue is even easier to miss when intra-Community purchases increase faster than domestic sales.
Forgetting the annual return
Monthly and quarterly taxpayers still file an annual VAT return. It is not a decorative summary. It can correct, reconcile and settle differences for the year.
Ignoring flows with no VAT charged on the invoice
Exports, intra-Community supplies, reverse charges and intra-Community acquisitions can all be reportable even when the invoice shows no Luxembourg VAT.
Treating Intrastat as a VAT return appendix
Intrastat is not a VAT calculation. It has its own thresholds, data fields and filing deadline.
Waiting until the deadline to clean the data
VAT filing quality depends on invoices, credit notes, customs entries, VIES checks, transport proofs and ledger reconciliation. If those are not ready, the return is exposed.
How Eurofiscalis can help
Eurofiscalis supports foreign and international businesses with Luxembourg VAT compliance: VAT registration, transaction mapping, filing calendar setup, VAT returns, annual returns, EC Sales Lists, Intrastat and exchanges with the AED.
The objective is straightforward: file on time, report the right flows and keep a reliable audit trail.
[Speak with a VAT specialist](/en/contact/)
FAQ
Who must file a VAT return in Luxembourg?
Any company with an active Luxembourg VAT number must file VAT returns according to its assigned regime. This includes foreign businesses registered for Luxembourg VAT because they sell, store, import or carry out taxable operations in Luxembourg.
What is the monthly VAT return deadline in Luxembourg?
The monthly VAT return must be filed before the 15th day of the month following the taxable period. For example, January VAT is filed before 15 February.
What is the quarterly VAT return deadline in Luxembourg?
The quarterly VAT return must be filed before the 15th day of the following civil quarter. For example, the VAT return for Q1 is filed before 15 April.
When is the annual VAT return due in Luxembourg?
If the company is under the annual-only regime, the annual VAT return is due before 1 March of the following year. If the company files monthly or quarterly returns, the annual return is due before 1 May of the following year.
What are the Luxembourg VAT filing thresholds?
The annual-only regime applies up to 112,000 EUR. The quarterly regime applies above 112,000 EUR and up to 620,000 EUR. The monthly regime applies above 620,000 EUR. Certain intra-Community purchases of goods and services received must also be monitored.
Do I need to file a nil VAT return in Luxembourg?
Yes. If the Luxembourg VAT number is active and no reportable transaction occurred during the period, the company normally still files a nil VAT return.
Where do I file a Luxembourg VAT return?
Luxembourg VAT returns are filed electronically through eCDF. After submission, the return is made available to the AED.
What does box 105 mean on a Luxembourg VAT return?
Box 105 shows the final VAT balance. A positive amount means VAT is due. A negative amount means the company has a VAT credit, which may be carried forward or repaid depending on the circumstances.
Does the Luxembourg VAT return replace Intrastat?
No. The VAT return calculates VAT. Intrastat is a separate statistical declaration for intra-EU movements of goods. The tracked thresholds are 250,000 EUR for arrivals and 200,000 EUR for dispatches, with an online filing deadline on the 16th working day after the reference month.
Countries concerned
 (1).jpg)