Last update 14.05.2020
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 using the eTVA-C system;
- apply for a refund of VAT paid in another EU Member State using the VAT Refund system;
- businesses to register with the Mini-One-Stop Shop Luxembourg using the VATMOSS platform.
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:
- appoint other users who will be authorised to use the company's eTVA system;
- and define their user permissions.
Each user must have a professional Luxtrust certificate in their own name and that 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.
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.
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:
- complete an application for access to the eTVA system with a LuxTrust Pro certificate (4. Miscellaneous forms a. 'Application with certificate' form), specifying their name, personal email address and LuxTrust Pro certificate number, and sign the form on the front and back pages, accompanied by the wording "lu et approuvé" (read and approved) in writing;
- send the original by post to the address on the form;
- confirm access to the eTVA system following receipt of the confirmation emails.
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:
- create and revoke user access to the eTVA applications for which they are responsible;
- and delegate user access management to other managers.
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).