Recapitulative statements for goods and services
Last update
In addition to their VAT return, individuals and businesses who are subject to VAT in Luxembourg are required to declare goods delivered and services provided to professionals in other Member States of the European Union (EU).
This information must be submitted to the Luxembourg Registration Duties, Estates and VAT Authority (Administration de l'enregistrement, des domaines et de la TVA - AED) in the form of recapitulative statements for goods and/or recapitulative statements for services.
Who is concerned
Every person or business subject to VAT is required to file recapitulative statements:
- for goods delivered to customers subject to VAT in another Member State;
- for services provided (non-exempted services for which the customer is liable for VAT in their country of establishment) to taxable persons or non-taxable legal persons, who are subject to VAT in another Member State.
Prerequisites
Preliminary steps
Since 1 January 2020, the recapitulative statements must be submitted electronically.
In order to file recapitulative statements for goods or services electronically, taxable persons must apply for access to the platform for the electronic gathering of financial data (eCDF).
Deadlines
Recapitulative statements (for goods or services) must be filed before the 25th day of the month following the declaration period.
How to proceed
Content of recapitulative statements
Recapitulative statements (whether for goods or services) must contain:
- the country code and the VAT number:
- of the customer purchasing the goods or the recipient of the goods in the context of a triangular transaction; or
- of the recipient of the services;
- the total sales value in EUR of the goods delivered or services provided to the same buyer within the EU;
- where applicable, any corrections to data provided in previous recapitulative statements.
Frequency of submissions
Recapitulative statements of goods
In principle, recapitulative statements for goods delivered within the EU must be submitted on a monthly basis.
However, the taxable person can choose to file the recapitulative statements on a quarterly basis provided that the total amount of intra-EU supplies has not exceeded the limit of EUR 50,000 excluding VAT:
- either in the quarter concerned;
- or in any of the previous 4 quarters.
The option to submit the document on a quarterly basis expires at the end of the month in which the total amount of intra-EU supplies exceeds the threshold of EUR 50,000 excl. VAT for that quarter.
Example:
A company which has never exceeded the threshold of EUR 50,000 (excl. VAT) during the previous 4 quarters, exceeds said threshold:
- during the first month of the current quarter: in this case, the company will have to file a monthly statement:
- for the first month, the second and the third month of the quarter concerned;
- for each month during at least the following 4 quarters;
- during the second month of the current quarter: in this case, the company will have to file a monthly statement:
- for the first month, the second and the third month of the quarter concerned;
- for each month during at least the following 4 quarters;
- during the third month of the current quarter: in this case, the company will have to file:
- a quarterly statement for the quarter concerned;
- a monthly statement for each month during at least the following 4 quarters.
Recapitulative statements for services
In principle, recapitulative statements for intra-EU services should be submitted on a monthly basis.
However, the taxable person may file the statements on a quarterly basis if they wish.
How to submit recapitulative statements
Taxable persons, whether they are subject to filing monthly, quaterly or annual VAT returns, must file their recapitulative monthly or quarterly statements by electronic means in PDF or XML format using:
- the platform for the electronic gathering of financial data (eCDF) with respect to recapitulative statements concerning periods after 2017;
- the eTVA-D application with respect to recapitulative statements concerning periods prior to 2017.
Change in tax base
Taxable persons are required report any changes in their tax base for intra-EU supplies or services (e.g. in the event of discounts, credit notes, cancellations, etc.):
- separately for each customer;
- for the period in which the change occurred.
Therefore, they must:
- calculate the total sales value of the goods delivered and services provided during that period;
- deduct from that amount the total sum of any changes that occurred during the same period;
- indicate the corresponding balance/result in the recapitulative statement.
A negative amount must be preceded by the sign '-'.
Example: during the third quarter in year N, a supplier grants their customer a EUR 10,000 rebate for the amount of goods purchased in the first quarter in year N.
As the recapitulative statement of the first quarter in year N has already been filed, the supplier has to include the amount of the rebate in the recapitulative statement for the third quarter in year N.
The amount of the rebate is deducted from the total sales value of the goods/services provided in the third quarter (value EUR 90,000) and reports only the balance in the recapitulative statement (90,000 - 10,000 = EUR 80,000).
Correction of incomplete or inaccurate data
Recapitulative statements for goods
In the event of a mistake or omission, the taxable person must indicate the corrections to be made to a previous reporting period in section 'III. Corrections' of a new recapitulative statement for the intra-Community supply of goods:
- either by filling in only section III in a new form, reporting the corrections to be made to the last recapitulative statement that was filed, provided the next recapitulative statement has not yet been filed;
- or by reporting both:
- the data concerning the current period of declaration (sections I and II);
- and the corrections concerning one or more previous periods of declaration (section III).
Submitting a new recapitulative statement (with data in sections I and II) is not considered to be a correction. Only corrections made in section III will be taken into account.
Recapitulative statements for services
In the event of a mistake or omission, the taxable person must indicate the corrections to be made to a previous reporting period in section 'II. Corrections' of a new recapitulative statement for the intra-Community supply of services:
- either by filling in only section II of a new form, reporting the corrections to be made to the last recapitulative statement that was filed, provided the next statement has not yet been filed;
- or by reporting both:
- the data concerning the current period of declaration (section I);
- and the corrections concerning one or more previous periods of declaration (section II).
Submitting a new recapitulative statement (with data in section I) is not considered to be a correction. Only corrections made in section II will be taken into account.
Online services and forms
Who to contact
Department for Administrative Cooperation on VAT - SCAT
-
Registration Duties, Estates and VAT Authority (AED) Department for Administrative Cooperation on VAT (SCAT)
- Address:
-
308, route d’Esch
L-1471
Luxembourg
Luxembourg
B.P. 1004, L-1010 Luxembourg
- Phone:
- (+352) 247 80 726
- Email address:
- lux.scat@en.etat.lu
Closed ⋅ Opens tomorrow at 8.30
- Monday:
- 8.30 to 11.30 , 14.00 to 17.00
- Tuesday:
- 8.30 to 11.30 , 14.00 to 17.00
- Wednesday:
- 8.30 to 11.30 , 14.00 to 17.00
- Thursday:
- 8.30 to 11.30 , 14.00 to 17.00
- Friday:
- 8.30 to 11.30 , 14.00 to 17.00
- Saturday:
- Closed
- Sunday:
- Closed
Related procedures and links
Procedures
Links
Legal references
-
Loi modifiée du 12 février 1979
concernant la taxe sur la valeur ajoutée
-
Règlement grand-ducal du 1er décembre 2009
déterminant les conditions d'application relatives à la demande de remboursement de la taxe sur la valeur ajoutée à introduire par les assujettis établis dans un autre État membre
