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).

Registration constitutes a prerequisite to the obligation to report data and information concerning sellers who are active on digital platforms.

At the same time, it enables notifications to be sent to the ACD.

Who is concerned

Registration of a platform operator

The following entities are required to register with the Luxembourg Inland Revenue (ACD):

• reporting platform operators, i.e. platform operators which are subject to a reporting obligation in Luxembourg;
• excluded platform operators, i.e. platform operators which are subject in principle to a reporting obligation but which have demonstrated upfront and on an annual basis that their entire business model is such that they do not have reportable sellers.

Reporting of information concerning sellers

A 'reporting platform operator' is:

• either a Luxembourg platform operator, i.e. a platform operator:
  • which is resident for tax purposes in Luxembourg; or
  • which, not having a residence for tax purposes in the European Union, has been:
    
    • incorporated in accordance with Luxembourg legislation;
      
    • has its place of management in Luxembourg; or
      
    • has a permanent establishment in Luxembourg;
• or a third-State platform operator, i.e. a platform operator which does not have any such link with Luxembourg or with another Member State of the European Union (EU) but which:
  • facilitates the carrying-out of a relevant activity by reportable sellers or a relevant activity involving the rental of immovable property located in a Member State; and
  • is not a qualified non-Union platform operator.

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:

• the identity of the 'delegated platform operator' that is to undertake the reporting on its behalf; and
  
• the Member State in which its data are to be reported.

Deadlines

Registration of a platform operator

Platform operators must register by 31 December 2023 at the latest.

Reporting of information concerning sellers

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.

How to proceed

Registration procedure and information to be supplied

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:

• their name; and
• their Luxembourg tax identification number (TIN).

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:

• name;
• postal address;
• electronic addresses, including websites;
• any TIN issued to it, as well as the Member State of issuance;
• a statement as to whether or not it is subject to VAT within the European Union;
• an indication of the Member States in which the reportable sellers are resident.

An excluded platform operator is required to provide the following information upon registering:

• name;
• postal address;
• electronic addresses, including websites;
• any TIN issued to it, as well as the Member State of issuance;
• the tax year for which the exclusion is requested.

Notifications

Choice of Member State in which to report

A reporting platform operator may choose a Member State other than Luxembourg in which to fulfil its reporting obligation where it:

• also has a tax residence in that other Member State; or
• does not have a tax residence in the European Union, but also fulfils one of the other criteria (incorporation, place of management, permanent establishment) in that other Member State.

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.

Updating of data supplied at the time of initial registration

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.

Request for removal from the register

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.

Procedure for reporting information concerning sellers and information to be provided

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:

• using the online procedure on MyGuichet.lu (see 'Forms / Online services'); or
• dragging and dropping a specific XML file on MyGuichet.lu.

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:

• name;
• address;
• TIN;
• individual identification number (IIN);
• business names.

It must also send the following information concerning each reportable seller:

• items of information collected in the context of the due diligence procedure;
• financial account identifier;
• Member State of residence;
• the total consideration paid or credited, and any fees, commissions or taxes withheld or charged in that regard; and
• in the case of rental of immovable property, the address of the property concerned, the land registration number and the number of days for which the property was rented.

Penalties

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.

Appeals

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.

Forms / Online services

Who to contact