SMEs established in Luxembourg can now carry out online, through MyGuichet.lu, all their procedures related to the cross-border exemption scheme.

As a reminder, since the start of 2025, VAT-registered small businesses, may be eligible for the new cross-border exemption scheme, under certain conditions. Under this scheme, they are exempt from VAT for the supply of goods and provision of services in a Member State of the European Union (EU), other than the Member State in which they are established.

This is a cross-border exemption scheme that is open to:

• businesses established in Luxembourg that operate in another EU Member State; and
• businesses established in another EU Member State that operate in Luxembourg.

To be admitted, businesses established in Luxembourg must file a prior notification with the Registration Duties, Estates and VAT Authority (Administration de l’enregistrement, des domaines et de la TVA - AED) through MyGuichet.lu.

Now, through MyGuichet.lu, they can also:

• file their quarterly turnover declarations;
• update their information;
• declare annual turnover in the EU that exceeds the threshold (EUR 100,000);
• request exclusion from this scheme.

These are procedures with authentication that require a LuxTrust product or an electronic identity card (eiD).

Find all the information on the cross-border exemption scheme in our explanatory information page.