ESL/ESPL Returns in Luxembourg

Due date and frequency of ESL returns in Luxembourg

The due date for submitting monthly or quarterly ESL returns is always the 25th day of the month following the declaration period.
ESL returns shall be submitted electronically on eCDF.
The standard reporting period is monthly. However, the reporting period shall be quarterly if the value of the intra-Community supplies does not exceed EUR 50,000 in the current or in any of the previous four quarters.
Taxable persons performing intra-Community supplies of services may opt to file quarterly or monthly returns.

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Nil and corrective ESL returns in Luxembourg

If there are no intra-Community transactions to be reported in a given period, a nil an ESL is not due in Luxembourg.
Changes in the tax base
In case there are changes in the tax base for intra-EU supplies of goods or services (for example, discounts, credit notes, cancellations, etc.), the change must be reported:

• separately for each customer;
• for the period in which the change occurred.

Therefore, a corrective ESL must be submitted to:

• calculate the total sales value of the goods delivered and services provided during that period;
• deduct from that amount the total sum of any changes that occurred during the same period;
• indicate the corresponding balance/result in the recapitulative statement.
  A negative amount must be preceded by the sign '-'.

Corrections due to incomplete or inaccurate information reported in ESL return for goods
Similarly, in case of mistakes or omissions in the information reported, the correction can be made in i) a new ESL return or ii) within the ESL return for the current period, completing the separate section III. Corrections.

Corrections due to incomplete or inaccurate information reported in ESL return for services
Finally, in case of mistakes or omissions in the information reported in an ESL return for services, the correction can be made by completing the section II. Corrections of either i) a new ESL return for services – provided that the next reporting period was not filed, or ii) within the ESL return for the current reporting period, including both the information for the current period in section I, and the data corrected in section II.  
You will find here the official information on how to correct ESL returns in Luxembourg.

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Penalties for late ESL returns in Luxembourg

Failing to comply with ESL regulations is punished with a penalty that may range from EUR 250 to EUR 10,000.

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