Your professional business partner in Luxembourg

TIMEVAT help foreign companies in most industries with registration, reporting and compliance in Luxembourg. We are your VAT experts and consultants towards the Luxembourg authorities.

If a company not established in Luxembourg is providing ‘taxable supplies’ of goods or services in Luxembourg, it may have to obtain a non-resident Luxembourg export VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for Luxembourg export VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

All businesses with any commercial activity in Luxembourg must therefore assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Luxembourg. Some of the most common examples are:

  • Importing goods into Luxembourg from outside the European Union
  • Buying and selling goods in Luxembourg (excluding domestic reverse charge)
  • Selling goods from Luxembourg which are delivered to customers outside of Luxembourg (business or private customers)
  • Acquiring goods in Luxembourg from another EU country (Intra-community acquisitions)
  • Holding inventory in Luxembourg for sale, distribution or consignment
  • When total E-commerce sales of goods to consumers in EU, exceeds the threshold of € 10,000 companies are now eligible for signing up for (One-stop-shop) called the OSS scheme by SKAT.

If you already do business or plan to do business in Luxembourg, you should contact TIMEVAT immediately. We speak the language, have easy access to the Luxembourg authorities and now the procedures. Please contact us for advise and assistance.

VAT Rates, Formats & Thresholds

VAT RatesVAT DesignationVAT Number FormatDistance Selling ThresholdIntrastat Threshold
16%(Standard)TVALU12345678€ 10,000 *)€ 250,000(Arrivals)
3/7/13%(Reduced)€ 200,000(Dispatches)

*) As of 1st of July 2021 companies are eligible to sign up for (One-stop-shop) the OSS scheme by SKAT when the total annual EU sales exceeds the threshold of € 10,000.

VAT return periods

Annual returns

EC Sales Lists frequency
Monthly or quarterly

EC purchase lists

Other reporting requirements

Reverse charge
Luxembourg applies an extended reverse charge to a wide range of goods and services. Please contact us if you would like details of how the extended reverse charge applies in Luxembourg.

Fiscal repræsentation
The concept of a tax representative does not apply in Luxembourg.