1. VAT in Europe
3. VAT in Luxembourg
5. VAT returns in Luxembourg

VAT returns in Luxembourg

Frequency of VAT returns in Luxembourg

The frequency of filing is determined on the basis of the annual turnover of the taxable person and the intra-community acquisitions of goods or services performed. By the end of each year, the tax administration reviews the reporting frequency applied and, in case it is required, request its adjustment for the reporting next year. 

• Quarterly
  Taxpayers with an annual turnover is between EUR 112,000 and EUR 620,000. These taxpayers must submit in addition an annual VAT return (informative) before the 1 May of the following year.
• Monthly
  Taxpayers with an annual turnover of EUR 620,000 or more. These taxpayers must submit in addition an annual VAT return (informative), before the 1 May of the following year.
• Annual
  Taxpayers with a turnover of less than EUR 112,000. The deadline to submit this return is by 1 March of the following year. 

Find here the official information about reporting periods and deadlines in Luxembourg.

Due date of LuxembourgishVAT returns

The VAT return deadlines applicable in Luxembourg are the following:

• General Deadline (monthly and quarterly filers)
  By the 15th day of the month following the reporting period.
• Grace Period
  The deadline is generally subject to a grace period of two months after the official due date. 
• Annual taxpayers
  By the 1 March of the following year.

VAT payments in Luxembourg

VAT payments in Luxembourg can be made via wire transfer or direct deposit to the tax authority bank account: 

• Account: IBAN LU35 0019 5655 0668 3000 
• BIC: BCEELULL 
• Payment reference: The taxable person must clearly state their VAT number and the taxation period for which the payment is to be made. 

The address of the beneficiary is the following: 

Recette Centrale 
308, Route d'Esch 
L-1471 Luxembourg 

The deadline for payment of the tax is identical to the deadline for filing declarations. 

Taxpayers have access to consult the status of their VAT account using the eTVA Consultation application and their LuxTrust certificate.

Have a look here, and here at the official information about how to pay VAT in Luxembourg.

VAT Refunds in Luxembourg

The excess of input VAT is automatically carried forward to the next reporting period. This is, when a taxable person declares more VAT deductible – e.g., due to purchases-, than VAT collected from sales, the difference is a VAT credit which shall be reimbursed to the taxpayer. 
However, when in credit position, the taxable person may submit a VAT refund request in written. In principle, this refund request can be submitted: 

• Monthly, if the amount is EUR 1,200 or higher.  
• Annually, provided that the amount is higher than EUR 2.40. 

The refund may be deducted in the amount of any outstanding debts to the tax administration or the Luxembourgish State. 
As a general rule, the deduction of input VAT must be declared on the VAT return relating to the period in which the VAT became payable. 
The refund of the accepted amount is made by the Recette Centrale TVA services to a postal or bank check account communicated by the taxable person to the administration. 

Check here and here more details about VAT refunds. 

Nil and corrective VAT returns in Luxembourg

A nil VAT return needs to be submitted even if there are no transactions to be reported for that period.   
Errors or omissions in a VAT return must be corrected, even if they do not impact on the VAT position for the corresponding period. You will need to submit a corrective return. The corrective VAT return replaces the previous return submitted for the same period in full. This means that the corrective return must include all details that were already correct in the original return as well as the corrected details. 
To submit a corrective VAT return on the eCDF platform, you need to go to "Submitted returns". By clicking on the 'Copy' button, the taxpayer can create a copy of their return which is available under 'Forms / Pending', which is useful if you wish to file a new return after submitting one that contained errors. 
When submitting a corrective VAT return, penalties and interest may apply.  
In any case, the general deadline to make corrections on previous reporting periods is 4 years calculated from the accounting period or tax year which the tax concerns.

Find  here the official instructions about making corrections to VAT

VAT Penalties in Luxembourg

Find below an overview of the applicable penalties for late VAT registration, late submission of a VAT return and late payment of VAT: 

• Late registration
  A penalty ranging from EUR 250 and EUR 10,000 can be applied.
• Late payment and/or late submission 
  The penalty may range from EUR 250 to EUR 10,000.  

Luxembourgish Tax Authorities Contact

Competent tax offices Directory. 
Luxembourg Imposition 10 (assujettis étrangers) 
308, route d’Esch 
L-1471 Luxembourg 
PO Box: B.P. 31. L-2010 Luxembourg 

• Tél : (+352) 247 80669 
• Fax : (+352) 247 90400
• Email : lux.imp10@en.etat.lu  

Administration de l’enregistrement, des domaines et de la TVA 
Bureau d’imposition 10 / Steuerbüro 10 
14, Avenue de la Gare 
L-1610 Luxembourg 

• Tél : 00352 247 80678 
• Fax: 00352 247 90400