Intrastat returns in Luxembourg

Frequency of filing and due date of Intrastat returns in Luxembourg

Like in most EU countries, Intrastat returns are filed monthly. They follow the calendar month.  
Intrastat returns are due by the 16th day of the following month, in case the return is submitted electronically. 
In case you need to submit the Intrastat return in paper form, you need to send it by the 6th day of the following month. In practice, the Intrastat returns in paper form are accepted only for simplified Intrastat returns. Find below the postal address and email contact: 
STATEC Service Intrastat  
Boîte postale 304 L-2013 Luxembourg  
Declarations by e-mail (Excel, PDF or JPG) are tolerated:  
Intrastat returns must be completed in EUROS currency in Luxembourg. 

Find here more information about the official deadline to submit Intrastat returns.

Luxembourgish Intrastat thresholds

The following annual Intrastat thresholds apply in Luxembourg (calendar year): 

  • Arrivals (simplified): EUR 200,000 – EUR 375,000
  •  Arrivals (detailed): EUR 375,000 – EUR 2,500,000 
  • Arrivals (extended): higher than EUR 2,500,000 
  • Dispatches (simplified): EUR 150,000 – EUR 375,000 
  • Dispatches (extended): EUR 375,000 – EUR 4,500,000 
  • Dispatches (extended): higher than EUR 4,500,000 

These thresholds are computed annually according to the calendar year. Once filed, a complete calendar year needs to be covered by a company in order to stop filing these returns. For example, if a company exceeds the threshold in March 2023 on arrivals, Intrastat returns for arrivals are due until December 2024. These thresholds are calculated according to the invoice value. The authorities monitor the thresholds and often send letters to each taxpayer requiring them to file missing Intrastat return.

Have a look at our overview of Intrastat thresholds.

Also, you can find here and here the official information about Intrastat thresholds in Luxembourg.

Reporting of specific scenarios in Luxembourg

Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements.  
 The list of transaction codes for Intrastat in Luxembourg can be found here by downloading the Explanatory note available. 

Nil and corrective Intrastat returns in Luxembourg

If no transactions are to be reported, a nil Intrastat return must be filed to avoid unnecessary reminders. 
Concerning correcting Intrastat returns, to correct a return previously submitted in electronic form, you need to select the “Replace” option. The system will copy the previous declaration into the new return form. After making the adjustments (additions, corrections, deletions) and the transmission, this new declaration will replace the 
If you submitted the Intrastat returns that needs to be corrected in paper form, you must submit a new declaration for the same period mentioning, “Cancel and replace”. This may involve making additions, corrections or deletions. 

Intrastat Penalties in Luxembourg

Taxpayers may incur in penalties for late submission or missing or inaccurate Intrastat returns. The penalty may range from EUR 250 to EUR 2,500. 

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