VAT rates & registration
Luxembourg applies four VAT rates, and a small-business franchise keeps early-stage companies out of periodic VAT filings altogether until turnover crosses €50,000.
Last verified July 2026
Official sources only, linked per figure
The four rates
Standard rate
17%
AED - taux nationaux applicables (taux normal) · verified 23 July 2026
Intermediate rate
14%
AED - taux nationaux applicables (taux intermédiaire, Annex C) · verified 23 July 2026
Reduced rate
8%
AED - taux nationaux applicables (taux réduit, Annex A) · verified 23 July 2026
Super-reduced rate
3%
AED - taux nationaux applicables (taux super-réduit, Annex B) · verified 23 July 2026
Registration & thresholds
Registration deadline after starting activity
days
15
compliance doc §2 / guichet.public.lu VAT registration · verified July 2026
Small-business franchise — annual turnover
€50,000
compliance doc §2 / AED SME franchise (tolerance to €55,000) · verified July 2026
Franchise tolerance
€55,000
compliance doc §2 / AED SME franchise FAQ · verified July 2026
Filing frequency thresholds
annual turnover deciding monthly / quarterly / annual returns
112,000 / 620,000
compliance doc §8 - VAT filing frequency thresholds · verified July 2026
In plain terms: under €50,000 turnover you can skip periodic VAT returns entirely — but you also cannot reclaim the VAT you pay on your own costs. Above €112,000 you file quarterly; above €620,000, monthly. Returns are always due before the 15th of the following period.
Numbers & filings
VAT number format
LU followed by a unique 8-digit group (intra-EU use); dealings with the AED use the 13-digit national matricule
guichet.public.lu - inscription à la TVA · verified 24 July 2026
Return filing deadline
monthly / quarterly returns due before the 15th of the month following the period, filed electronically via eCDF
guichet.public.lu - déclaration de TVA · verified 24 July 2026
Common questions
What is the VAT rate in Luxembourg?
The standard rate is 17%. Intermediate (14%), reduced (8%) and super-reduced (3%) rates apply to goods and services listed in the VAT law's annexes.
What does a Luxembourg VAT number look like?
The letters LU followed by a unique group of 8 digits. It is used for intra-EU transactions; for dealings with the AED the company uses its 13-digit national matricule.
Does a new Luxembourg company need to register for VAT immediately?
Registration is due within 15 days of starting activity, but businesses under the €50,000 franchise can opt for the exemption scheme and skip periodic VAT returns.
Related in the database
Reference material from official Luxembourg sources, linked per figure. This is document automation support, not legal or tax advice; confirm figures against the linked source for your specific case.