How to Register for VAT in Luxembourg
Mickaël LOC
International Tax Expert ·
How to Register for VAT in Luxembourg
VAT registration in Luxembourg is mandatory for any business with annual turnover exceeding 35,000 euros or carrying out intra-community transactions. The procedure is handled by the Administration de l'Enregistrement et des Domaines (AED) and typically takes 2 to 4 weeks.
Registration procedure
The VAT registration application is submitted via the official AED form, accompanied by supporting documents. The AED assigns an intra-community VAT number in the format LU + 8 digits. This number is essential for invoicing, intra-community transactions and VAT returns. For newly incorporated companies, the application can be made simultaneously with RCS registration. Businesses not established in Luxembourg but carrying out taxable transactions may also apply for a Luxembourg VAT number.
Required documents
- Duly completed VAT registration application form
- RCS extract (less than 3 months old) or proof of activity for individuals
- Copy of the company's articles of association
- Detailed description of the activity carried out
- Proof of establishment in Luxembourg (lease, domiciliation agreement)
- Company bank details (Luxembourg IBAN)
Intra-community VAT and reverse charge
Luxembourg businesses buying or selling goods and services with other EU Member States must have a valid intra-community VAT number. The reverse charge mechanism applies to B2B intra-community services: the customer reports and deducts VAT on the same return, neutralising the cash impact. For intra-community supplies of goods, the exemption applies if the purchaser is VAT-identified in another Member State and the goods actually leave Luxembourg.
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