How is the tax period determined in Luxembourg? 


Your company has to report its VAT position by filing periodical VAT returns either every month, every quarter or every year depending on your annual turnover of the preceding year.

When should periodical VAT return be filed?

Periodical VAT returns must be filed by electronic means to Luxembourg VAT authorities before the 15th day of the month [15 of N+1] following the tax period. Annual return is due by February 28th.

VAT Directive



Your company is required to file an annual VAT return. The Statement should be filed before April 30th of the next year.

VAT Directive




The recapitulative statement [ESL] must be drawn up for each calendar month. Taxpayers can however opt for filing the statement on a quarterly basis provided the threshold of € 50.000 is not exceeded. The statement has to be filed by electronic means before the 25th day of the month following the reporting period [month/quarter] to which it relates.

VAT Directive


What is the payment deadline?

The VAT due should be paid by filing deadline for the VAT return to which it relates.

Are interim payments required?

Interim payments are not required.

VAT Directive



Is any VAT credit automatically carried forward or refunded?



VAT Directive
