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Luxembourg - VAT registration guide

Updated by Yves Mertz, PKF Audit & Conseil

VAT registration threshold – local establishment	€0

VAT registration threshold – no local establishment	€0

Voluntary VAT registration	There is no VAT registration threshold in Luxembourg for resident or non-resident businesses. Businesses are therefore required to register for VAT within 15 days of starting to make taxable supplies in Luxembourg. �� Businesses with annual turnover not exceeding €35,000 who fall under the small business exemption regime may opt for the standard tax scheme. �� In addition, a person may waive the VAT exemption for the supply and rental of immovable property and opt for the application of VAT on these transactions.

How to register for VAT	A Luxembourg VAT registration application can be submitted: • by post, by sending the completed VAT registration form to the VAT administration department indicated in Part A of the form; or • online using the 'Myguichet.lu' platform. �� Online VAT registration requires the use of a Luxtrust device (eg token, smartcard) to identify the person and grant access to the platform. �� Upon filing