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We can help you to prepare the VAT returns (periodical and annual VAT returns), EC Sales Lists of goods and services, Intrastat.

In Luxembourg, the periodicity of VAT returns depends on the annual turnover (« T ») performed (or estimated, for the first year) by the company OR the total amount of the intracommunity acquisitions of goods  (« ICA ») and the services received from abroad for which the recipient is liable to self-assess VAT (« SRC ») :

Periodicity = F ( ∑ T ; ∑ (ICA, SRC))

∑ T or ∑ (ICA, SRC)

Filing period

Legal deadlines

 ≤ € 112.000

Year

<1 March (*)

€ 112.000 < ∑ ≤ € 620.000

Quarter

+

Year

Quarter : the 14th of the following month

Year <1 May

> € 620.000

Month

+

Year

Month: the 14th of the following month

Year< 1 May

In principle, an time extension is granted by the VAT Authorities. This grâce period is an « administrative practice » and is as follows :

+ 2 months for periodical returns
+ 8 months for the annual returns.

The deadline for the EC Sales Lists is the 24th of the following month. Be careful : this grâce period extension is limited to one month.

(*) the payment of provisional installment is systematically requested to taxable person with a turnover under 112.000,00 EUR that has not filed annual VAT return in June (or July) of the following year.