eTVA – Registration and access to the system

The eTVA system enables:

  • taxpayers registered for Luxembourg VAT to carry out their VAT procedures online, and more specifically to:
    • view their detailed VAT account statement via the eTVA-C system;
    • apply for a refund of VAT paid in another EU Member State via the VAT Refund system;
  • to register with the Mini-One-Stop Shop Luxembourg via the VATMOSS platform (businesses only).

The manager of the business must appoint an account manager who will be responsible for access to all eTVA systems.

The account manager can then:

  • authorise other users to use the company's eTVA system;
  • and define their user permissions.

Each user must have a professional Luxtrust certificate in their own name which must be compatible with the account manager's certificate.

Who is concerned

All taxpayers registered for Luxembourg VAT (businesses, self-employed workers, trust companies, accountants, etc.) may apply for access to the eTVA system.

Taxpayers not registered for Luxembourg VAT can also apply for access to the eTVA system – notably as an authorised representative – in order to file VAT Refund applications, provided they have received electronic power of attorney from their client.

System access is strictly personal, as is the professional Luxtrust certificate. Connection to the system must be established with the electronic credentials of the person carrying out the operations, and the professional LuxTrust certificate does not necessarily have to be in the name of the manager of the business.

The LuxTrust certificate may not be:

  • shared by several people;
  • used by any person other than the registered user of the system.

Preliminary steps

LuxTrust Pro certificate

In order to access the company's eTVA system, each user must be an authorised representative of the company and have a professional LuxTrust certificate (one of the following) registered in their own name:

The other LuxTrust products (Private Smartcard or Signing Stick, Token, SSL certificate, etc.) are not accepted by the eTVA system.


By using their professional LuxTrust certificate on behalf of the company, the user acts as an authorised legal representative of the company.

Users who already have an eligible LuxTrust Pro certificate with the company's "OU" identifier may use their certificate to access the eTVA system.

Company (Organisational Unit – "OU") identification number

When first ordering a LuxTrust Pro certificate, the applicant must specify the RCSL or VAT number of the company (Organisational Unit) they work for.

LuxTrust uses this information to allocate a unique OU identification number to each business entity.

During the application for access to eTVA, the OU identifier must be recorded in the LuxTrust Pro certificate of each user in order for them to be associated with the company they represent.

Where needed, the holder of a LuxTrust Pro certificate can find the OU number on their certificate by using the test & print feature on the Luxtrust website.

Note that the value of the OU field depends on several factors, in particular, whether the business is established in Luxembourg, in another EU Member State or outside the European Union.

Businesses established in Luxembourg and registered for Luxembourg VAT must indicate the RCS number (also RCSL number) in the form stipulated by Luxtrust because this number will always remain unchanged even if the company's legal form changes.

In the event of a change in the legal form of company, the business will receive:

  • another national identification number;
  • a new VAT number.

The business's previous VAT number is only of use if the business did not have an RCS number in Luxembourg before.

How to proceed

Appointing the account manager for the eTVA system

In order to appoint an account manager, the manager of the business must:

To change the account manager, the manager of the business must submit a new application for access to the eTVA system with a LuxTrust Pro certificate stating the new account manager's details.

The former account manager will automatically lose their access rights. The users they appointed will keep their access rights, provided the OU identifier specified in the new account manager's certificate is the same as that on the previous account manager's certificate.

To cancel the account manager's access rights to the eTVA system, the company's representative must submit an eTVA system access cancellation form (4. Miscellaneous forms, b. Cancellation form).

In this case, all access permissions set up by the account manager will also be cancelled.

Appointing users in the eTVA system

The account manager can then grant access to the eTVA system to other employees in the company. User management is performed directly via the account manager's user account, and there is no need to submit another application to the administration.

The account manager can:

Each eTVA system user/manager must have a LuxTrust Pro certificate in their own name and as a representative of the company.

Several employees of the same company can log on to the system at the same time and carry out operations for which they have access rights.

In order to use the eTVA-C system (the C stands for "consultation"), the user must also register on MyGuichet and set up a business eSpace.

To cancel a user's/manager's eTVA access rights, the account manager must submit an eTVA system access cancellation form (4. Miscellaneous forms, b. Cancellation form). 

Forms / Online services

Formules TVA

To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.

That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).

Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.

Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.

Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.

If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

By submitting your application, you agree that your personal data may be processed as part of the application process.

Online procedure

Go to the procedure

eTVA - request for access to the system

To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.

That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).

Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.

Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.

Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.

If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

By submitting your application, you agree that your personal data may be processed as part of the application process.

eTVA - demande d'accès au système

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 1 Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

eTVA – Zugangsantrag

Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.

Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.

Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.

Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.

Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.

Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette).

Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.

Who to contact

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