VAT registration in Luxembourg 2026
If your company is planning a warehouse, import or local sale, professional VAT registration abroad helps you determine the due date, prepare documents and safely activate your VAT LU number.
Registration may be required from the first local activity. The number is formatted as LU + 8 digits, and the application is submitted to AED via MyGuichet.lu or using a form. The basic deadline for non-exempt taxpayers is 15 days from the commencement of the activity giving rise to the obligation.
VAT registration in Luxembourg - the most important information
A VAT number is not a goal in itself. The application should result from a specific transaction and simultaneously prepare the company for invoicing, reporting, and contacting the AED.
LU + 8 digits
The VAT number is used for invoicing and EU transactions. It is not the same as the matricule number.
AED and MyGuichet
The notification is submitted to the VAT administration electronically or on the appropriate form.
Essential term
For a non-exempt taxpayer, the deadline is counted from the commencement of the activity giving rise to the obligation.
The threshold does not always protect
The €50,000 operates under the SME regime and not as an automatic limit for every non-resident.
When does a foreign company have to register for VAT?
Registration must be verified when Luxembourg is the place of taxation and the foreign company is responsible for settling the tax. The lack of an office, employees, or company in Luxembourg does not exclude VAT liability.
| Scenario | Registration Assessment | Why |
|---|---|---|
| Own stock in the warehouse | Usually you need to check the LU number | The movement of stock may create an ITC, and the subsequent sale may create a local delivery. |
| Import in your own name | High risk of registration | Importer status, import VAT deduction and post-clearance sales are important. |
| Delivery with assembly | Pre-contract analysis | The place of delivery is generally the country of installation; reverse charge needs to be investigated. |
| Standard B2B service | Registration is often unnecessary | The Luxembourg buyer can settle VAT using the reverse charge mechanism. |
| B2C sales settled in OSS | OSS can replace registration | Only if all transactions giving rise to Luxembourg VAT are eligible for OSS. |
| Cross-border SME exemption | Local number may not be available | Only after successfully entering the procedure and confirming the release. |
The €50,000 threshold and the SME regime
From 2025, the national exemption threshold is €50,000 in annual net turnover. A tolerance of €55,000 may allow the exemption to continue until the end of the year, but it does not change the rules for foreign companies to access the system.
Company established in Luxembourg
May benefit from national exemption after meeting conditions regarding turnover and activity.
A company from another EU country
It must enter the cross-border SME procedure through its country of establishment, stay within the EUR 100,000 turnover limit in the EU and obtain a number with the EX designation.
Non-EU entity
It doesn't use the cross-border SME system. Low sales don't automatically exempt it from a local number.
Warehouse, import, B2C and delivery with assembly
These four models most often create an obligation earlier than the planned invoice to the customer.
Own inventory and fulfillment
The transfer of goods from another EU country may result in the export of goods from the goods' own inventory. An external logistics operator does not remove the obligation of the goods owner.
Importer and import VAT
Determine the EORI number, the entity on the customs declaration, the right of deduction, and the sale after clearance. The LU number may be relevant for deferring import VAT payments.
Consumer sales
OSS can handle distance sales from another EU country. However, it does not transfer regular local sales from a warehouse in Luxembourg to OSS.
Delivery with installation
Check the scope of installation, relationship to the property, buyer status, reverse charge and date of the first event giving rise to the obligation.
Standard registration, reverse charge, OSS or SME?
The choice depends not on the company's convenience, but on the type of transaction. One procedure may limit the obligation for some sales but not cover imports or the movement of own inventory.
| Solution | When can it help? | What it doesn't solve |
|---|---|---|
| VAT number LU | Local sales, warehouse, intra-Community acquisition of goods, import and transactions where the seller settles VAT. | It does not exempt from declarations, invoicing and reports after registration. |
| Reverse charge | Typical B2B services and some transactions settled by a Luxembourg buyer. | It does not settle imports, ITC of own stock or previous movement of goods. |
| OSS / IOSS | Qualifying B2C distance sales and import shipments up to €150. | Does not include local stock, standard warehouse imports or local VAT deduction. |
| SME | Eligible small business within national and EU limits. | It does not operate automatically and may limit the right to deduct VAT related to exempt sales. |
Where and how to apply for a VAT LU number?
VAT registration in Luxembourg is done via MyGuichet.lu or on the appropriate initial declaration sent by post to the competent AED office.
MyGuichet.lu
Electronic channel for submitting a report and selected contacts with the administration.
Initial declaration
The form is selected for a legal person, a natural person or a specific case of ITC.
A company from another EU country
The official instructions designate Bureau d'imposition Luxembourg 10 as the competent office for an EU company operating in Luxembourg.
MyGuichet, eCDF and eTVA have different functions
MyGuichet handles the reporting. eCDF is used for declarations and summary information, and eTVA is used for VAT account viewing, among other things. Accessing one system does not automatically activate the others.
Documents for VAT registration in Luxembourg
Separate officially required documents from materials that the AED may request to confirm actual activity and basis for registration.
Officially required for the company
- a copy of the founding documents in French or German,
- identity documents of the partners indicated in the documents or managing persons,
- name, legal form and registered office address,
- data of partners and managers,
- bank account with IBAN and BIC,
- start date and financial year,
- intra-Community transaction plan,
- estimated annual net turnover.
Natural person
- copy of identity document,
- personal data and marital status,
- type and place of business,
- full contact details,
- IBAN and BIC,
- start date, financial year and turnover forecast.
How to get a VAT number in Luxembourg?
The process begins with a transaction and ends with reporting readiness. Each step should describe the same business model and the same start date.
Describe the first activity
Determine whether the obligation arises from warehousing, intra-Community acquisition of goods, import, sale, assembly or service.
Check out the alternative
Evaluate reverse charge, OSS, IOSS, SME and simplification for specific transactions.
Set a due date
Compare the dates of goods movement, import, assembly, advance payment and first sale.
Select form and office
Match the declaration to the legal form and confirm the jurisdiction of the AED office.
Prepare documents
Gather corporate, identity, banking documents and proof of planned activity.
Submit a report
Send them via MyGuichet.lu or the form and keep the entire confirmation package.
Reply AED
Explanations must be consistent with contracts, logistics, importer and turnover forecast.
Start billing
Once you have assigned your number, configure eCDF, eTVA, invoices, payments and reporting calendar.
How long does registration take and from what date does the number become effective?
The official website does not provide a guaranteed number of days for issuing a standard VAT LU number. The time depends on the completeness of the application, the basis for registration, and the office's inquiries.
No official, guaranteed registration time
Don't schedule your first invoice based on a specific number of days. Submit a complete application before your first step and allow time for additional correspondence with AED.
Start date
The date indicated on the initial declaration determines the first period for which a VAT declaration may be required.
Not just the first invoice
Previous import, ITC, stock movement, assembly or advance payment may be relevant to the commencement of the obligation.
LU VAT number, matricule and VIES
These identifiers have different functions. Mistakes can cause errors on invoices, in correspondence with the AED, or in EU transactions.
VAT number
LU prefix and 8 digits. Used on invoices, EU transactions and summary information.
Matricule number
National identifier used in correspondence and administrative contacts with AED.
Number check
Verify the number in the VIES system and save the result, date and related transaction.
Power of attorney, representative and security
The power of attorney to process the notification, technical access to the systems and the representative responsible for the special procedure are separate issues.
Scope of the power of attorney
Indicate the principal, representative and activities: notification, correspondence, access to systems or declarations.
There is no single pattern
The language, signature and scope of the document must be adapted to the reporting channel and any AED request.
Non-EU company
Sources do not indicate an automatic requirement for a representative for every regular registration. However, the AED may require a deposit or guarantee to cover VAT and penalties.
What to do after receiving a VAT LU number?
The number doesn't end the process. The company must implement access, billing, data accountability, and a reporting calendar.
Systems and reporting
- confirm the activation date and first period,
- check the frequency assigned by the AED,
- activate eCDF account and certificate,
- configure eTVA for settlement control,
- build a calendar of EU declarations and reports.
Invoices and liability
- add the LU number to the invoicing system,
- prepare templates for local VAT, reverse charge and IDT,
- establish rules for deducting import and local VAT,
- designate a person to receive AED correspondence,
- archive shipping and payment confirmations.
Detailed settlements are available in a separate guide
We describe forms, specific fields, deadlines, nil declarations and corrections on the page dedicated to reporting after obtaining a number.
Removal from the VAT register
Completing a sale does not automatically close the issue. Before submitting a report, you must account for the last period, remaining inventory, uninvoiced transactions, adjustments, and the tax balance.
Check stock
The export of other goods to another country may itself create a VAT transaction.
Close reports
Reconcile the latest declaration, summary information and any input VAT corrections.
Just close the number
The deletion request should correspond to the actual date of termination of local duties.
The most common errors when registering VAT
The error at the beginning usually returns in the first declaration: an incorrect date, an inconsistent importer or lack of access to the system make subsequent settlement difficult.
Waiting for €50,000
The threshold only protects within the framework of a properly applied SME.
Start with the first sale
Import or ITA of own stock may have occurred earlier.
OSS for the warehouse
OSS does not account for WNT or regular local inventory sales.
Incomplete documents
Missing translation, IBAN, date or forecast leads to AED questions.
Inconsistent base
The contract, flow and description in the application should show the same model.
LU instead of matricule
Both identifiers have different functions and are not interchangeable.
No eCDF
An active number without an account and certificate does not guarantee reporting readiness.
No process owner
A specific person should receive letters and respond to AED.
Luxembourg VAT Registration 2026 - Summary
A foreign company may need an LU number from the first local transaction. The highest risk occurs in warehousing, INT of own goods, imports, sales from local stock, and delivery with assembly.
Establish obligation
Identify the first activity and check who settles VAT.
Prepare evidence
Connect the form, documents and forecast to the real model.
Start process by number
Set up eCDF, invoices, reports and correspondence receipt.
VAT Registration in Luxembourg - Questions and Answers
Frequently asked questions by foreign companies planning a warehouse, import, sales or local services.
There is no single automatic threshold for every non-resident. EUR 50,000 applies to the SME regime. A company from another EU country must enter the cross-border procedure, while a non-EU company cannot.
The basic deadline for non-exempt taxpayers is 15 days from the commencement of the activity that triggers the obligation. It's worth preparing the application in advance, before the first import, movement of goods, or local VAT invoice.
To the AED, online via MyGuichet.lu or by post using the appropriate form. A company based in another EU country operating in Luxembourg is registered with the Bureau d'imposition Luxembourg 10.
The basis for this is the company's articles of association in French or German, identity documents of the shareholders or managers, company details, IBAN and BIC, inception date, fiscal year, EU transaction plan, and sales forecast. The AED may request further evidence of its operations.
The official regular registration website doesn't provide a guaranteed number of days. The time depends on the completeness of the application and any additional questions from the AED.
The number consists of the LU prefix and 8 digits. There is a separate 13-digit matricule number used for administrative contacts with the AED.
Yes. Keep the result and date of the verification. However, the mere fact that the number is active does not guarantee the right to reverse charge or exemption from IDT.
Official materials do not indicate an automatic requirement for a representative for every standard registration. However, the AED may require a deposit or guarantee. Separate requirements may apply to specific procedures, such as IOSS.
It can replace it if the sole reason for settling Luxembourg VAT is a transaction eligible for OSS. However, it does not settle imports, intra-Community acquisitions of own stock, or regular local sales from a warehouse.
Confirm activation date and frequency, launch eCDF and eTVA, set up billing, prepare a reporting calendar, and designate a person responsible for AED correspondence.
Legal notice: This text is for informational purposes only and does not replace an individual tax assessment. When registering for VAT in Luxembourg, you should check the company's status, the place and date of the first transaction, the flow of goods, the possibility of reverse charge, OSS or SME, the appropriate form, documents, and the current AED requirements.
