Small businesses subject to value added tax (VAT) can, under certain conditions, benefit from the cross-border exemption scheme. This is a VAT exemption for the supply of goods and services in a Member State of the European Union (EU) other than the Member State in which they are established.

This scheme can apply to any small business subject to tax:

• that is established in Luxembourg;
• that supplies goods or services in another EU Member State;
• whose annual turnover in the EU does not exceed EUR 100,000; and
• whose supplies of goods and services in that other Member State do not exceed the threshold applicable in said Member State for the granting of the exemption.

To benefit from this scheme, businesses established in Luxembourg must first register with the Registration Duties, Estates and VAT Authority (Administration de l'enregistrement, des domaines et de la TVA - AED) via MyGuichet.lu.

You can also communicate with the AED via MyGuichet.lu. to:

• submit your quarterly turnover returns;
• report any instances where the annual turnover threshold has been exceeded (amounts and date of the exceedance);
• notify any changes to information previously provided, namely:
  • the data provided in the registration form for the exemption scheme;
  • the amounts declared in the prior notification;
  • the list of Member States for which you have been admitted for the cross-border exemption scheme;
• request exclusion from the cross-border exemption scheme.

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

You can find all the information you need about these various procedures and how they work on our dedicated information page.