The eTVA system enables:
- taxpayers registered for Luxembourg VAT to carry out their VAT procedures online, namely:
- the consultation of their detailed VAT account statement via the eTVA-C system;
- the application for refund of VAT paid in another EU Member State via the VAT Refund system;
- businesses to register with the Mini-One-Stop Shop Luxembourg via the VATMOSS platform.
The head of the business must appoint an account manager who will be responsible for every access to the eTVA systems.
The account manager then can:
- appoint other users who will be authorised to use the company's eTVA system;
- and define their respective user rights.
Each user must have a professional Luxtrust certificate in his own name which must be compatible with the account manager's certificate.
Carry out your procedure:
With an online service
- Formules TVA
By downloading a form
- eTVA - request for access to the system
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, namely as an authorised representative in order to file applications for VAT Refund, provided they have received an electronic power of attorney from their client.
Access to the system is strictly personal, in the same manner as the professional Luxtrust certificate. Connection to the system must be established with the electronic identity of the person performing the operations in the system, and the professional LuxTrust certificate does not necessarily have to be in the name of the head of business.
The LuxTrust certificate cannot:
- be shared by several persons;
- be used by another person 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 registered in their own name of the following type:
The other LuxTrust products (Private Smartcard or Signing Stick, Token, SSL certificate, etc.) are not accepted by the eTVA system.
By using the 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.
Identification of the company (Organisational Unit, also known as "OU")
Upon the first order of a LuxTrust Pro certificate, le applicant has to indicate his company's RCSL or VAT number (known as "Organisational Unit).
This information will enable LuxTrust to allocate an identification number "OU" to each business entity.
During the application for access to eTVA, the "OU" identifier has to 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 field "OU" (or) depends on several factors, namely if the business is established in Luxembourg, in another 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 in the event of a change of the legal form of company, the RCS number of a business always remains unchanged.
In the case of a change of 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.
Appointing the account manager of the eTVA system
In order to appoint an account manager, the head of business must:
- complete an application for access to the eTVA system with a LuxTrust Pro certificate (4. Formulaires divers, a. Form de souscription avec certificat) by indicating their name, address, personal email address and the LuxTrust Pro certificate number, sign the form on the front and back page and state in writing "lu et approuvé";
- send the original by post to the address on the form;
- confirm access to the eTVA system following receipt of the confirmation email.
To change the account manager, the head of business has to 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 his access rights. The users who were appointed by the head of business keep their access rights, provided the "OU" identifier indicated in the certificate of the new account manager is the same as in the certificate of the previous account manager.
To cancel the account manager's access rights to the eTVA system, the representative of the company must submit a cancellation form for access to the eTVA system (4. Formulaires divers, b. Formulaire d'annulation).
In this case, every access 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. The user management is handled 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 cancel a user access to the eTVA applications he is responsible for;
- and delegate the user access management to other managers.
Each user/manager of the eTVA system must have a LuxTrust Pro certificate in his own name and be 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 to which they have access rights.
In order to use the eTVA-C system (consultation), the user must also register on MyGuichet and create a business eSpace.
To cancel the user's / manager's access rights to the eTVA system, the account manager must submit a cancellation form for access to the eTVA system (4. Formulaires divers, b. Formulaire d'annulation).