Luxembourg VAT returns 2026
If your company has an active LU number, professional VAT declaration handling abroad helps you securely combine eCDF, payment, summary information and logistics data.
This guide covers post-number settlements: frequency, due dates, specific field groups, nil returns, and corrections.
VAT returns in Luxembourg - four obligations that must not be mixed
The AED assigns a frequency to the standard VAT return. EU and statistical reports have their own periods and deadlines.
Periodic declaration
Monthly, quarterly or yearly only - according to the system assigned by AED.
Annual declaration
The monthly or quarterly taxpayer additionally reconciles the entire year before May 1st.
Summary information
Goods and services are reported separately, generally before the 25th of the following month.
Intrastat
It concerns the physical flow of goods after exceeding the threshold appropriate for a given direction.
Who submits VAT returns and what does the frequency depend on?
The obligation applies to taxpayers and non-taxpaying legal entities identified for VAT by AED – including a foreign company with an LU number without a local office.
| Annual net turnover or the corresponding value of ITAs and EU services received | Periodic declarations | Annual declaration |
|---|---|---|
| Up to €112,000 | Generally no monthly or quarterly payments unless otherwise specified by AED | Before March 1st |
| Above 112,000 to 620,000 EUR | Quarterly | Before May 1st |
| Above €620,000 | Monthly | Before May 1st |
VAT declaration deadlines in Luxembourg
The official wording is "before" the specified date. The payment deadline is the same as the declaration deadline.
Monthly
Before the 15th day of the month following the month in which VAT became chargeable.
Quarterly
Before the 15th day of the following quarter: April, July, October or January.
Annual only
Before 1 March of the following year, if the taxpayer is formally in the annual system.
Annual periodic
Before May 1st for monthly or quarterly taxpayers; does not replace December or Q4.
Is it necessary to submit nil declarations?
As long as your VAT number remains active, settle your periods according to the AED frequency. The absence of sales invoices does not mean that all fields are blank.
Before you enter zero, check
- WNT and own stock movements,
- services billed via reverse charge,
- import and customs documents,
- adjustments, advances and credit notes,
- VAT charged and proportion correction.
No sales, but B2B service
The company did not issue an invoice but received a service from a foreign supplier. If it settles a reverse charge in Luxembourg, the declaration is not zero.
How to submit a VAT return via eCDF - 7 steps
Monthly, quarterly, and annual VAT returns are filed electronically. The draft itself is not a submission.
Create an account
Select the account type, designate the primary user, and provide a compatible certificate.
Log in
Use an electronic certificate; a professional account can support additional declarants.
Select form
In "Formulaires / Création" select the declaration type, taxpayer and the appropriate period.
Enter data
Complete the blue fields. The white fields are calculated automatically.
Run validation
Correct the fields marked with a red border and complete the required values.
Click "Deposer"
“Valider / Sauver” saves the draft version; only “Déposer” transmits the AED form.
Keep the evidence
Download PDF, date of receipt, shipping confirmation and then proof of separate payment.
Please enable access before your first shipment
Check registration and access to eCDF and official instructions for submitting VAT returns.
How to fill in specific fields of the VAT declaration in eCDF?
eCDF generates a layout for the selected declaration type and period. Therefore, work according to the economic field names and always refer to the numbering from the current form visible in your account.
| A field or group of fields | What to enter | Pre-shipment inspection |
|---|---|---|
| Taxpayer and period | Select the appropriate LU number, declaration type and month, quarter or year. | Compare with the frequency assigned by AED and the date the number was activated. |
| Sales taxed at 17%, 14%, 8% and 3% | Enter the net basis separately for each rate used. | Reconcile with the sales register; do not enter the gross amount or VAT only. |
| Exempt sales, IDT and export | Enter the basis of the appropriate category excluding VAT. | Check the basis for exemption, VIES, transport or customs document. |
| WNT | Show the basis of the intra-Community acquisition of goods and the VAT due at the appropriate Luxembourg rate. | Recognize input VAT only to the extent of your right to deduct; reconcile warehouse movements. |
| Services received - reverse charge | Enter the basis for the services purchased and the VAT due by the buyer. | Show the deduction separately and only in the allowable part. |
| Import | Transfer the basis and VAT from the customs document, including imports settled with deferment. | Importer, EORI, LU number and document period must be consistent. |
| VAT charged | Enter deductible VAT on local purchases, imports and self-assessment. | Exclude non-deductible purchases and apply the appropriate proportion. |
| Adjustments and fixed assets | Include credit notes, proportion adjustments, and multi-year adjustments in the appropriate category. | Link the correction to the document, reason, and appropriate period. |
| Declaration result | The white eCDF fields will calculate the VAT payable or the surplus based on the input data. | Do not overwrite the result manually; reconcile it with the control statement. |
How to prepare data and report typical transactions?
The declaration should be reconciled with the sales and purchase book, warehouse, customs documents, exchange rates and EU reports.
Sale from stock
Split the base by rate and reconcile the invoice with the warehouse issue.
Own supply for LU
The ITC of one's own goods and the subsequent local sale are two separate events.
Foreign service
Settle the VAT due as a purchaser and deduct the VAT charged only under existing law.
Deferred import
Enter the customs details into the next relevant declaration and reconcile the EORI, importer and LU number.
Delivery to the EU
Indicate it in the declaration and summary information; keep the VIES and transport documents.
Detailed data
A record of all invoices is not routinely submitted with each return, but AED may request an FAIA audit file from a covered entity.
How to correct a VAT declaration in eCDF?
You don't edit a submitted form directly. The "Copy" function creates a version in "Formulaires / En cours" that you can correct and resubmit.
Set a period
Identify the document and declaration in which the error occurred.
Correct the source
Correct an invoice, credit note, or journal entry.
Check the reports
Assess the impact on summary information and Intrastat.
Submit the full form
The correction contains the complete correct data, not just the difference.
Pay the difference
Link the surcharge to the period to which the correction applies.
Keep track
Archive the reason, calculations, and confirmation of resubmission.
Summary information and Intrastat
A regular VAT return does not replace EU transaction reports or statistics on the physical flow of goods.
Goods
IDT, certain triangular transactions, and selected own movements. The basic period is one month; quarterly requires meeting a threshold of EUR 50,000.
Services
B2B services taxed by the purchaser in another EU country. The report can be monthly or quarterly.
Intrastat
Monthly after threshold: arrivals €250,000, dispatches €200,000 – assessed separately.
| Report | What's included | How to correct |
|---|---|---|
| Information - goods | Country code, buyer's VAT number and total value in EUR. | Section III "Corrections". |
| Information - Services | VAT number of the service recipient and total value of B2B services in EUR. | Section II "Corrections". |
| Intrastat | Physical flow of goods, direction, code, value and data depending on the type of declaration. | In the STATEC system for the appropriate month; VAT differences must be explained. |
OSS, IOSS and SME have separate reports
Do not report the same sale both under the special scheme and as a local sale on your regular VAT return.
Quarterly
By the end of the month following the quarter, also as a zero declaration, if the procedure requires it.
Non-EU system
Quarterly by the end of the following month for qualifying services.
Monthly
Until the end of the following month for qualifying sales of imported shipments.
Quarterly report
The turnover report is submitted in the country of establishment in accordance with the cross-border procedure.
OSS is a separate settlement track
If your company uses the EU procedure, Taxenlight can also process VAT OSS declarations.
Currencies and VAT payments in Luxembourg
Declarations and summary information are submitted in euros. Submitting an eCDF does not automatically debit funds.
Currency conversion
- for transactions other than import, use the exchange rate applicable at the time VAT becomes due,
- base your policy on the rate of BCL, an approved bank or the ECB,
- for imports, apply customs value conversion rules,
- document the rate of advances and corrections.
Before transfer
- check the current account and AED recipient,
- provide the required VAT number or matricule,
- indicate the correct billing period,
- ensure that the authority's account is credited before the deadline.
What are the consequences of failing to declare or making a late payment?
The consequences depend on the type of violation, the amount, the purpose, and the taxpayer's response. The following values result from the VAT Act in force from 1 January 2026.
Breach of duty
A fiscal penalty may apply to any breach of the specified declaration, recording or information obligations.
No payment
Possible fiscal penalty for tax not paid within the statutory deadline - this is not ordinary interest on the account.
Understatement or undue refund
The sanction may be calculated on the VAT evaded from payment or on the unduly obtained refund, depending on the infringement.
What most often spoils VAT returns in Luxembourg?
The error in the form usually starts earlier – in the document flow, transaction mapping or warehouse closing.
Bad period
The company submits a declaration other than the frequency assigned by the AED or records the document by posting date instead of due date.
Balance instead of categories
The amount from one account is transferred to the form without separating rates, WNT, reverse charge and import.
"Kindergarten" without purchase control
The lack of sale obscures the foreign service, import or correction of input VAT.
No EU report
The ITC is in the declaration, but it is not in the summary information or the contractor number was not checked.
Sent but not paid
The team treats the eCDF confirmation as a payment confirmation, although the transfer is made separately.
Correction only for the difference
The change itself is sent to eCDF instead of a complete, correct declaration for the source period.
Checking VAT returns before sending them
Close the data before the official deadline so that the validation is a substantive check and not a hasty rewriting of the balance.
Data and transactions
- confirm the period assigned by AED,
- distribute sales according to rates and exemptions,
- reconcile IDT, INT and warehouse movements,
- check reverse charge and import,
- record adjustments, advances and credit notes,
- verify the right to deduction.
Reports and evidence
- reconcile summary information,
- explain the differences with Intrastat,
- check the exchange rate policy,
- run eCDF validation,
- download PDF and confirmation,
- make a payment and check eTVA-C.
Luxembourg VAT returns 2026 - key rules
eCDF
Declarations are submitted electronically and the frequency is assigned to the AED.
Deadline and payment
The tax is paid separately, on the same date as the actual declaration.
Additional reports
The declaration does not replace summary information, Intrastat, OSS or IOSS.
Luxembourg VAT Declarations - Questions and Answers
Short answers for companies that already have a VAT LU number and are responsible for ongoing reporting.
Electronically via eCDF. Before the first shipment, you must create an account and provide the user with a compatible electronic certificate.
Before the 15th day of the month following the period. VAT must be paid by the same date.
Before the 15th day of the quarter following the quarter being settled. The declaration for the second quarter is therefore submitted before July 15th.
Annual taxpayers must file their return by March 1st of the following year. Monthly or quarterly taxpayers must file an additional annual return by May 1st.
Yes. The annual declaration does not replace the December declaration, but reconciles the entire year.
An active taxpayer should settle their accounts according to the AED frequency. A lack of sales is not sufficient, as there may have been ITAs, imports, reverse charges, corrections, or input VAT.
In the submitted returns menu, create a copy, correct the entire form, and resubmit it. The correction will include all correct data for the given period, not just the difference.
No. Summary information is submitted before the 25th day of the month following the reporting period, and its frequency may differ from the regular declaration.
No. Intrastat describes the physical flow of goods within the EU and has its own thresholds, monthly period and deadline.
No. Payment is made separately. Its due date is the same as the declaration due date, and its posting can be monitored in eTVA-C.
In euros. Transactions in other currencies are converted according to the rules applicable to VAT liability, and imports according to customs value rules.
This text is for informational purposes only and does not replace individual tax analysis. When filing VAT returns in Luxembourg, it is important to verify the taxpayer's status, tax period, transaction type, applicable forms, tax administration system, and current reporting obligations.
