Luxembourg online VAT filings from 2013

Fri 11th Jan 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).