A Luxembourg business on a monthly or quarterly regime must file its VAT return before the 15th day of the following period. The tax on value added is collected by the Administration de l'enregistrement, des domaines et de la TVA (AED), and every return goes through one electronic platform, eCDF.
Every VAT return goes through eCDF
The filing rule is short: since 1 January 2020 every VAT return — monthly, quarterly or annual — must be filed electronically through eCDF, as an online form or an XML file.
Turnover decides how often a company files
The monthly regime is the legal default, but the AED alone decides which regime applies, and it sets the rhythm by annual turnover excluding VAT:
| Annual turnover (excl. VAT) | Returns to file |
|---|---|
| Up to €112,000 | One annual return |
| Above €112,000, up to €620,000 | Quarterly, plus an annual return |
| Above €620,000 | Monthly, plus an annual return |
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Bookkeeping, VAT returns and annual accounts by a licensed Luxembourg firm, from €250 a month. You keep access to your own records.
See how it worksQuarterly VAT returns must be filed before the 15th day of the following quarter, and monthly VAT returns before the 15th day of the following month.
Sales to businesses in other EU countries add a second filing, the recapitulative statement: 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. It has its own deadline: recapitulative statements for goods or services are filed before the 25th day of the month following the declaration period.
The 14th is the last day to file
The law sets the limit as before the 15th day, not on it, so the return must be in by the 14th. Missing it exposes the company to fines. Under article 77 of the VAT law, each breach of the return obligation can be fined €250 to €10,000, and tax paid late can draw a further fine of up to 10% a year of the amount outstanding. Interest of 7.2% a year is added once the AED serves an enforcement order (contrainte).
The stakes also reach the business permit, though through direct tax rather than VAT. A manager or majority shareholder who has not filed direct tax returns (withholding tax returns included) for 2 consecutive financial years within a 3-year period no longer meets the professional-integrity condition for a business permit. For the direct-tax side, see the corporate tax cycle in Luxembourg.
Small businesses and holding companies file less, or not at all
A business with an annual turnover up to €112,000 files a single annual return and skips the monthly and quarterly deadlines, once the AED places it on that regime. Up to €50,000, the national franchise in principle exempts a small business from VAT returns altogether: it only informs the AED before 1 March each year, declaring the turnover achieved in the previous calendar year.
A holding company that only receives dividends is not a taxable person and files no periodic returns unless it is identified for VAT, for instance because it buys services from abroad. Once identified, even a non-taxable legal person must file a return for the periods in which it owes tax.
Register on eCDF before the first deadline
Before the first return, the user must register on the eCDF platform to create an account and authenticate with an electronic certificate, so this step is best done well ahead of the first deadline. The platform then accepts either an online form or an XML file. A taxpayer registered with the eTVA system can also check its VAT account balance in detail through the eTVA-C application on MyGuichet.lu. When an outside firm keeps the books as part of accounting and tax administration, it can also file the return on the company's behalf.
See what monthly accounting includes, from €250Figures verified against guichet.public.lu, guichet.public.lu, guichet.public.lu, guichet.public.lu, guichet.public.lu on 2026-10-06, and the VAT law on 2026-10-07.