Updated by Yves Mertz, PKF Audit & Conseil
| How are VAT returns submitted to the tax authorities? | VAT returns in Luxembourg must be filed electronically via the 'eCDF' online platform:
https://ecdf.b2g.etat.lu/ecdf
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Users will need a Luxtrust identification device, GouvID app or eDIAS to access the platform.
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Compatible software facilitating the preparation of VAT returns may be used but this is not mandatory. Such software usually generates an XML file that may be uploaded directly to the eCDF platform for filing. |
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| Can a business submit paper VAT returns? | No, paper VAT returns cannot be submitted in Luxembourg. Electronic filing became compulsory from 1 January 2020. |
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| Can an agent submit a VAT return on behalf of the business? | Yes, an agent can submit a VAT return on behalf of a business provided a proxy is in place with the taxpayer. |
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| How many boxes/data fields are there on the VAT return? | There are roughly 80 boxes on monthly/quarterly VAT returns and about 110 boxes on annual VAT returns in Luxembourg (although not all of |
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Web page updated on 24 Aug 2024 15:24