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Luxembourg VAT OSS 2021 registrations

  • Apr 12, 2020 | Richard Asquith

Luxembourg is to open its VAT One-Stop-Shop registration portal on 1 October 2020 to allow e-commerce businesses to enrol for the single EU VAT return reforms. 

These EU VAT e-commerce package reforms launch on 1 January 2021. They will enable online retailers of goods and services to report their sales to consumers around the EU through a single quarterly filing to their local tax authorities. It will end the obligation for e-retailers of goods to register in the country of each consumer when they pass the distance selling thresholds.

The One-Stop-Shop (OSS) builds on the 2015 success of the Mini One-Stop-Shop which introduced a pan-EU VAT return for sales of electronic, broadcast and telecoms services to consumers.

Luxembourg is now scheduled to allow preregistrations for OSS from 1 October 2020. 


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: richard.asquith@avalara.com. 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.
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