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VAT Registration Guide

VAT Registration in Luxembourg

Everything you need to know about Luxembourg VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

17%
Standard VAT Rate
2–4 weeks
Registration Time
Optional
Fiscal Rep (non-EU)
EUR
Currency

Luxembourg VAT Overview

Luxembourg administers VAT through the Administration de l'enregistrement, des domaines et de la TVA (AED). The standard rate is 17%, with reduced rates of 14%, 8%, 3%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies
Must register from the first taxable supply in Luxembourg. No threshold. Fiscal representative is not legally required but recommended.
EU companies — B2C distance sales
Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.
Amazon FBA sellers
If goods are stored in Luxembourg warehouses, local VAT registration is required immediately — no threshold.
SaaS & digital service providers
Selling B2C to Luxembourg customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Luxembourg

Not required but common for non-EU companies.

Filing Requirements

Filing Frequency
→Monthly
→Quarterly
→Annual
Intrastat Thresholds
Arrivals€200,000
Dispatches€200,000
VAT Number Format
LU + 8 digits (e.g. LU12345678)

Key Rules in Luxembourg

•Lowest standard VAT rate in EU at 17%
•EU headquarters hub (Amazon, PayPal, Skype EU HQ)
•Digital services VAT: companies relocated post-2015 rule change
•eCDF electronic filing platform
•Super-reduced 3% rate for specific goods (books, child clothing)

Penalties for Non-Compliance

Late Filing
Up to 10% + fixed fine
Late Payment
Legal interest

FAQ — Luxembourg VAT

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