quarterly (and annually) if annual T/O > EUR 112,000 and < EUR 620,000;
monthly (and annually) if annual T/O > EUR 620,000;
recapitulative statements of goods must in principle be submitted on a monthly basis but they can be submitted on a quarterly basis if intra-EU supplies < EUR 50,000 per quarter;
Other specific taxes may be levied on certain activities.
Example: for
establishments selling beverages, an opening tax and the then the annual tax are due for an
alcohol licence which then grants the right to sell alcoholic drinks for consumption on the premises.
Specific tax liabilities
When lodging with the RCS:
payment of notary's fees, registration fees and any publication costs for lodging:
traders that sell goods on which excise duty is levied (tobacco, alcohol, energy products) must apply for an excise stamp;
operators that receive goods subject to excise duty from other EU Member States must pay the corresponding excise duty at the time of their release for consumption in Luxembourg.
recapitulative statement of goods for the fourth quarter of the previous year;
and/or recapitulative statement of services for the fourth quarter of the previous year.
Before 25 January:
lodging of quarterlyrecapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
recapitulative statement of goods for the fourth quarter of the previous year;
and/or recapitulative statement of services for the fourth quarter of the previous year;
lodging of monthlyrecapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
recapitulative statement of goods for the previous month;
and/or recapitulative statement of services for the previous month.
Insurance companies (with the exception of the "Life" branch) must declare and pay insurance tax within 30 days of the end of the quarter or end of the year depending on the regime set by the tax authorities.
payment of the first quarter of the annual amount of property tax.
Before 25 February:
lodging of monthlyrecapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
recapitulative statement of goods for the previous month;
and/or recapitulative statement of services for the previous month.
Before 1 March:
lodging of the yearlyVAT return via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF) or in paper format:
lodging of monthlyrecapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
recapitulative statement of goods for the previous month;
and/or recapitulative statement of services for the previous month.
recapitulative statement of goods for the first quarter;
and/or recapitulative statement of services for the first quarter.
Before 25 April:
lodging of quarterlyrecapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
recapitulative statement of goods for the first quarter;
and/or recapitulative statement of services for the first quarter;
lodging of monthlyrecapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
recapitulative statement of goods for the previous month;
and/or recapitulative statement of services for the previous month.
Before 1 May:
lodging of the annualVAT return (summary of quarterly or monthly returns) via the eTVA portal:
recapitulative VAT return for the previous year;
and payment of the balance of any tax that may be due.
Insurance companies (with the exception of the "Life" branch) must declare and pay insurance tax within 30 days of the end of the quarter or end of the year depending on the regime set by the tax authorities.
payment of the second quarter or first half of the annual amount of property tax.
Before 25 May:
lodging of monthlyrecapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
recapitulative statement of goods for the previous month;
and/or recapitulative statement of services for the previous month.
31 May:
lodging of the corporate income tax and of business tax return for the previous year;
lodging of monthlyrecapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
recapitulative statement of goods for the previous month;
and/or recapitulative statement of services for the previous month.
recapitulative statement of goods for the second quarter;
and/or recapitulative statement of services for the second quarter.
Before 25 July:
lodging of quarterlyrecapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
recapitulative statement of goods for the second quarter;
and/or recapitulative statement of services for the second quarter;
lodging of monthlyrecapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
recapitulative statement of goods for the previous month;
and/or recapitulative statement of services for the previous month.
Insurance companies (with the exception of the "Life" branch) must declare and pay
insurance tax within
30 days of the end of the quarter or end of the year depending on the regime set by the tax authorities.
payment of the third quarter of the annual amount of property tax.
Before 25 August:
lodging of monthlyrecapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
recapitulative statement of goods for the previous month;
and/or recapitulative statement of services for the previous month.
lodging of monthlyrecapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
recapitulative statement of goods for the previous month;
and/or recapitulative statement of services for the previous month.
recapitulative statement of goods for the third quarter;
and/or recapitulative statement of services for the third quarter.
Before 25 October:
lodging of quarterlyrecapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
recapitulative statement of goods for the third quarter;
and/or recapitulative statement of services for the third quarter;
lodging of monthlyrecapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
recapitulative statement of goods for the previous month;
and/or recapitulative statement of services for the previous month.
Insurance companies (with the exception of the "Life" branch) must declare and pay
insurance tax within
30 days of the end of the quarter or end of the year depending on the regime set by the tax authorities.
payment of the final quarter, the second half or the total amount of property tax.
Before 25 November:
lodging of monthlyrecapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
recapitulative statement of goods for the previous month;
and/or recapitulative statement of services for the previous month.
lodging of monthlyrecapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
recapitulative statement of goods for the previous month;
and/or recapitulative statement of services for the previous month.