Our law firm in Luxembourg can assist foreign enterprisers to set up companies here and register for VAT.
| Quick Facts | |
|---|---|
| We offer VAT registration services |
Yes |
|
Standard rate |
17% |
|
Lower rates |
– 14% on cleaning products, printed advertising, wood for heating, – 8% on clothes and leather goods, electricity, natural gas, – 3% on foodstuff, water supply, certain medicines, etc. |
| Who needs VAT registration |
– entities supplying goods or services with an annual turnover over EUR35,000, – foreign entities supplying goods and services in Luxembourg, – other companies/natural persons engaged in intra-Community taxable operations |
| Time frame for registration |
Approx. 3 weeks |
| VAT for real estate transactions |
Standard 17% rate |
| Exemptions available |
Intra-Community and international transports |
| Period for filing |
Monthly or quarterly filings are permitted |
| VAT returns support |
Yes |
| VAT refund |
– for non-EU citizens buying goods with a minimum value of EUR 74; – refund rates range between 7.8% and 13% |
| Local tax agent required |
No, however such a service is available |
| Who collects the VAT |
The good or service supplier |
| Documents for VAT registration |
– initial declaration/Declaration of option, – copy of the Certificate of Registration for companies, – details of the company director, – ID or passport for natural persons |
| VAT number format |
Country code LU followed by an 8-digit number |
| VAT de-registration situations |
– voluntary de-registration, – the company no longer meets the taxable threshold, – the company ceases its activities |
Who is required to register for VAT in Luxembourg?
Generally speaking, VAT registration is required for any natural person or business that carries out an activity for which the value added tax must be paid. Specifically:
- any person/ company that is established in Luxembourg and starts a taxable economic activity;
- any person/ company that is not settled in Luxembourg, but carries out operations that are taxed in Luxembourg;
- any non-taxable person or company that makes intra-Community acquisitions of goods with an annual value of more than EUR 10,000;
- any Luxembourg tax-liable resident who completes transactions which are not eligible for deductions, and who buys or receives services from a non-resident;
- any person who is liable for taxation in Luxembourg carrying out transactions that are not VAT-deduction eligible or who offer services in another EU member state;
- any individual who is a Luxembourg resident and who benefits from the agricultural and forestry flat-rate taxation scheme or supplies products for which the applicable VAT rate is higher that flat rate.
What is the VAT registration procedure for foreign companies in Luxembourg?
Foreign companies can operate in Luxembourg through branches and subsidiaries which are required to register for VAT here. However, branches and subsidiaries of EU-based companies will be allowed to use the VAT numbers obtained in their home countries.
What is the procedure for VAT registration for local businesses in 2026?
In order to register for VAT, the taxable person must submit a declaration to the competent tax office.
You can also read about VAT registration in Luxembourg in the picture below:
Is there also the option to register for VAT voluntarily?
Yes, it is possible to register voluntarily for VAT in Luxembourg.
Are there any procedures to comply with before registering for VAT in Luxembourg?
Yes, there is a procedure to comply with: companies must open a bank account or a postal checking account with a local or foreign bank with operations in Luxembourg.
What is the VAT registration deadline in Luxembourg?
The following must be respected:
- 15 days before commencing any activity for any person or business that is not subject to registration exemptions;
- before the provision of services in another EU country, making intra-Community acquisitions for which the VAT must be paid, or the purchase of services from outside Luxembourg.
What are the ways to complete the VAT registration procedure?
In 2026, the procedure can be completed online or by sending the documents via traditional postal services (the latter takes longer).
What are the documents required to register for VAT in Luxembourg?
Companies must file and send:
- a declaration for registration;
- a copy of the company’s statutory documents (in French or German);
- a copy of the IDs /passports of the shareholders and directors/ managers, as listed in the statutory documents.
Natural persons must submit the registration declaration and a copy of their ID/ passport, depending on their nationality.
One of our VAT experts will give complete assistance and support for registration. We also invite you to watch our video:
Is it possible to register for Luxembourg VAT by proxy?
Yes, representation can be provided by one of our lawyers in Luxembourg.
What are the obligations of taxable persons related to the VAT?
- filing declarations with the Registration Duties, Estates and VAT Authority (AED) with respect to changes or discontinuation of their economic activities;
- making sure invoices that bear their VAT numbers are issued to clients;
- ensuring they archive copies of all issued invoices for 10 years from the date they were issued;
- file the annual VAT returns and pay the taxes attached to the returns;
- maintain proper accounts that will help them ease the relationship with the AED.
What are the 2026 VAT rates in Luxembourg?
The current rates of the VAT are:
- 17% standard rate, which applies to the sale of most goods and services on the territory of Luxembourg;
- 14% which is charged on: certain types of beverages, mineral fuels and oils, advertising materials, and cleaning products;
- 8% which is levied on clothing and various household goods, natural gas and electricity, works of art, antiques, and certain repair activities;
- 3% for foodstuff, soft drinks, clothes and footwear, pharmaceutical products, admission to cultural events, and some royalties;
- 0% for intra-community and international transport of goods.
Contact our lawyers in Luxembourg for more information about legal services and VAT registration.