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Luxembourg online VAT filings from 2013

  • Jan 10, 2013 | Richard Asquith

Luxembourg online VAT filings from 2013

Luxembourg has joined many other countries in the European Union by requiring all companies with a Luxembourg VAT registration to file return electronically.

The new measures come into force from 1 January 2013.  VAT registered businesses will have to obtain a login to the new filings portal, eTVA.  Most companies file monthly Luxembourg VAT returns by the 15 of the month following the period end.  Although companies with an annual turnover below Euro 112,000 per annum can just file annually by the 1 March of the year following.

In addition, companies required to file EC Sales Lists (see EC Sales List registration thresholds) will also have to file through the same portal.  These declarations details sales across EU borders to other EU VAT-registered companies.  They are filed monthly in Luxembourg, along with the VAT return.  There is no requirement to file if there are no transactions in the month (a ‘nil’ return).

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.