The assistant enabling platform operators to submit via MyGuichet.lu the information that they are required to provide concerning reportable sellers will be available as from 1 January 2024.
The obligations incumbent on platform operators with regard to registration and reporting fall within the framework of the Law of 16 May 2023 on the mandatory automatic exchange of information reported by Platform Operators.
The registration of a platform operator and the reporting of information concerning reportable sellers must be done via MyGuichet.lu to the Luxembourg Inland Revenue (Administration des contributions directes - ACD).
At the same time, it enables notifications to be sent to the ACD.
The following entities are required to register with the Luxembourg Inland Revenue (ACD):
A 'reporting platform operator' is:
Platform operators are exempt from the obligation to report information to the Luxembourg Inland Revenue (ACD) if they can show that the same information has been reported by another platform operator established in Luxembourg or in another Member State.
To that end, a platform operator intending to delegate the reporting to another platform operator is requested, in the context of the registration, to state:
Platform operators must register by 31 December 2023 at the latest.
Platform operators which commence their activity on or after 1 January 2024 must register by no later than the date of commencement of their activity.
The information is to be communicated by 31 January at the latest in the year following the calendar year in which the seller is identified as a reportable seller.
Thus, the first reporting will concern the information for the year 2023 and must be lodged with the Luxembourg Inland Revenue (ACD) before 31 January 2024.
Platform operators are required without fail to send the information electronically to the Luxembourg Inland Revenue (ACD) via MyGuichet.lu. This is done with authentication using a LuxTrust product or an electronic identity card (eID) (see 'Forms /Online services'). It is also available in the mobile app.
When using the online procedure, Luxembourg platform operators are required to provide the following information:
Third-State platform operators are not required to register, or to supply any information, if they are registered with the competent authority of a Member State other than Luxembourg.
Where such a platform operator elects to register in Luxembourg, it must provide the following information:
An excluded platform operator is required to provide the following information upon registering:
A reporting platform operator may choose a Member State other than Luxembourg in which to fulfil its reporting obligation where it:
In such a case, it is required to notify the Luxembourg Inland Revenue (ACD) of its choice via the registration procedure available on MyGuichet.lu.
A registered platform operator must notify the ACD of any change in the information supplied at the time of its initial registration, by no later than one month following the occurrence of that change.
Such notification must be done via the registration procedure available on MyGuichet.lu.
Where a platform operator no longer carries on any activity as a platform operator, it must inform the ACD to that effect via the registration procedure available on MyGuichet.lu.
Platform operators must file the required information electronically through the secure State platform MyGuichet.lu.
Reports can be filed in either of 2 ways with the ACD:
In both cases, authentication via a LuxTrust product or an electronic identity card (eID) is required. The procedure is also available in the mobile app.
The platform operator must send the following information concerning it:
It must also send the following information concerning each reportable seller:
Where a platform operator fails within the legally prescribed period to fulfil its obligations with regard to registration, notification or reporting, it shall be liable to be fined a lump sum of EUR 5,000.
The same shall apply where, at the time of registration, it communicates incorrect or incomplete information.
It may also incur a fine not exceeding EUR 250,000 if, following a check, the Luxembourg Inland Revenue (ACD) discovers that the platform operator has not fulfilled its obligations as regards the completion of due diligence procedures and performance of its reporting obligations.
A platform operator which is fined by the Luxembourg Inland Revenue (ACD) may lodge an appeal for reversal with the administrative court, subject to compliance with the statutory time limits.