VIES & VAT number checks
Before invoicing another EU business without VAT, Luxembourg companies check the customer's number in VIES — and declare those supplies to the AED afterwards. The mechanics, in verified rows.
Last verified 24 July 2026
Official sources only, linked per figure
Checking a VAT number
What VIES is
VIES, the European Commission's VAT Information Exchange System, validates a business partner's VAT number against the issuing member state's database
ec.europa.eu — VIES VAT number validation service · verified 14 August 2026
Luxembourg 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
In plain terms: intra-EU B2B trade runs on VAT numbers. You check your customer's number in VIES before treating a cross-border supply as intra-Community, keep a record of the check, and declare those supplies to the AED in recapitulative statements before the 25th of the following month.
The obligations that follow
Who files recapitulative statements
businesses subject to Luxembourg VAT declare goods delivered and services provided to professionals in other EU member states to the AED, in addition to their VAT return
guichet.public.lu — recapitulative statements for goods and services · verified 14 August 2026
Recapitulative statement deadline
recapitulative statements for goods or services are filed before the 25th day of the month following the declaration period
guichet.public.lu — recapitulative statements for goods and services, deadlines · verified 14 August 2026
Two numbers, two purposes
A Luxembourg company deals with two identifiers that both get called "the VAT number". The intra-EU number — LU followed by 8 digits — is the one VIES validates and the one that belongs on invoices to other member states. Dealings with the AED itself run on the 13-digit national matricule. Counterparties checking your company in VIES are looking at the first one.
Go deeper
Common questions
How do I check a Luxembourg VAT number?
Enter it in VIES, the European Commission's VAT Information Exchange System, selecting Luxembourg as the member state. VIES validates the number against the national database that issued it.
What does a Luxembourg VAT number look like?
LU followed by a unique group of 8 digits. That is the intra-EU number VIES checks; dealings with the AED use the company's 13-digit national matricule instead.
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.