Filing VAT returns

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Value-added tax (VAT) is a tax on turnover levied by the Luxembourg Registration Duties, Estates and VAT Authority (Administration de l’enregistrement, des domaines et de la TVA - AED).

Persons/businesses who are subject to VAT must file VAT returns and pay VAT on a monthly, quarterly and/or annual basis depending on their annual turnover. Nevertheless, it is reminded that the monthly scheme is legally provided for by default and the administration alone is competent to determine the applicable scheme.

Since 1 January 2020, all VAT returns – whether they are filed monthly, quarterly or annually – must be submitted electronically (completion of an online form or filing of an XML file via the platform for the Collection of Financial Data (plateforme de Collecte des Données Financières - eCDF)).

VAT-taxable persons can view the status of their VAT account online using the eTVA-C application on MyGuichet.lu.

In addition to VAT returns, VAT-taxable persons established in Luxembourg who conduct transactions within the EU must file recapitulative statements of supplies of goods and services.

Who is concerned?

All VAT-taxable persons and all non-VAT taxable legal persons registered for VAT with the AED must file VAT returns and pay VAT on a periodic basis.

Prerequisites

Preliminary steps

To be able to file VAT returns, VAT-taxable persons must first register for VAT with the AED.

To be able to file their returns on the eCDF platform, taxable persons must first set up an eCDF account.

How to proceed

Frequency and deadlines for filing VAT returns

The frequency of VAT returns depends on the annual global turnover excluding tax and determines the deadlines for filing the returns, unless otherwise decided by the administration.

Frequency for filing VAT returns

Turnover

Turnover < EUR 112,000

EUR 112,000 < Turnover < EUR 620,000

Turnover > EUR 620,000

Frequency

Annual VAT returns

Quarterly
and annual VAT returns

Monthly
and annual VAT returns

Deadlines

Before 1 March of the following year

Quarterly: before the 15th day of the quarter following that for which the tax is due

Annually: before 1 May of the following year

Monthly: before the 15th day of the month following that for which the tax is due

Annually: before 1 May of the following year

Submission of VAT returns

Users first have to register on the eCDF platform in order to open an account. The account opening procedure can be found on the following page: Registering with and accessing the eCDF system.

Logging in to eCDF

To log in to their eCDF account, users must click the "Log in" button on the homepage of the eCDF website (www.ecdf.lu). They will be required to authenticate their identity using an electronic certificate.

If the login is successful:

  • their name will be displayed at the top of the page;
  • the "Log in" button will display "Log out".

Creating the return

To create a new VAT return on the eCDF platform, select "Forms / Create". This section will only be displayed if the user logs in using an electronic certificate.

Next, select the type of return you wish to file (monthly, annual, etc.) then select the person filing the return from the dropdown menu. By default, only the name of the logged in user will appear here. For PRO (business) accounts, additional filers may be added using the "Filers" menu.

Once these steps have been completed, click "Fill in the form" button to open the form.

Filling in and submitting the return

Fill in the fields with a blue background. The fields with a white background cannot be edited. The data displayed in these fields is calculated automatically based on the data entered in the blue fields.

Once you have completed your input, click the "Submit" button at the top of the form to submit the return.

Fields with data input errors are highlighted with a red outline. These must be corrected before finalising the submission.

Some of the fields are compulsory and cannot be left empty. However, you can enter a zero in these fields.

If the return is submitted successfully:

  • a confirmation message will be displayed;
  • a submission date will be displayed at the top of the form.

If you wish, you can download the return in PDF format by clicking on the "Download PDF" button.

Once the VAT return has been submitted via the eCDF platform, it will be made available to the AED. No further action will be required on your part.

List of pending returns

When filling in the form, you can save and validate your input without having to complete the submission.

To do so, simply click on the "Validate / Save" button.

To go back to a pending return, go to "Forms / Pending".

To open a pending return and continue editing, click the red icon next to the return.

List of submitted returns

To view the list of all returns submitted successfully on the eCDF platform, go to "Submitted returns".

By clicking on the 'Copy' button, the declarant can create a copy of their return which is available under 'Forms / Pending'. This feature is especially useful if you wish to file a new return after submitting one that contained errors.

Managing filers

The 'Filers' menu is only available in eCDF accounts for professional LuxTrust certificates with "organizational unit" (OU) verification.

With this type of eCDF account, returns can be filed by the account holder and other filers. To manage other filers, go to "Filers / Manage filers".

AED Electronic Audit File (FAIA)

In the event of a tax audit covering financial year 2011 or later, businesses must, at the AED's request, submit all of their accounting data electronically in a format that is compliant with the "AED electronic audit file" format (FAIA) specifications. For further information about this format, please refer to the FAIA FAQ on the AED website.

Initially, this requirement applies only to:

  • businesses subject to VAT which use an electronic accounting system;
  • businesses subject to the standard chart of accounts (plan comptable normalisé - PCN).

For the time being, this requirement does not apply to businesses which:

  • are not subject to the standard chart of accounts;
  • use a simplified VAT scheme;
  • have an annual turnover not exceeding EUR 112,000;
  • have fewer than 500 accounting transactions per year.

In a second phase, this requirement will be extended to all taxable persons.

Checking your VAT account status on eTVA-C

Taxable persons that have signed up with the eTVA system can use the eTVA-C application to:

  • view their VAT account status in detail;
  • view their payment history;
  • download a detailed statement of accounts;
  • update their identification data.

Online services and forms

Who to contact

Luxembourg Guichet Unique

  • Registration Duties, Estates and VAT Authority Luxembourg Guichet Unique
    308, route d’Esch L-1471 Luxembourg Luxembourg
    Closed ⋅ Opens at 8.30
    Wednesday:
    8.30 to 12.00, 14.00 to 16.00
    Thursday:
    8.30 to 12.00, 14.00 to 16.00
    Friday:
    8.30 to 12.00, 14.00 to 16.00
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8.30 to 12.00, 14.00 to 16.00
    Tuesday:
    8.30 to 12.00, 14.00 to 16.00
    From 08.30 to 12.00 and from 14.00 to 16.00

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