VAT Guide for E-Commerce in Luxembourg
E-Commerce operating in Luxembourg charge the standard VAT rate of 17% (reduced rates: 3%, 8%, 14%). Registration becomes mandatory at €35,000 annual turnover, returns are filed monthly, quarterly, or annually, and cross-border movements of goods can trigger local registration or OSS reporting.
| Standard rate | 17% |
| Reduced rates | 3%, 8%, 14% |
| Registration threshold | €35,000 annual turnover |
| Filing frequency | Monthly, quarterly, or annually |
| Currency | EUR |
| In force since | 01 Jan 2024 |
| Last verified | 01 Sept 2026 |
Official source
Administration de l'enregistrement, des domaines et de la TVAFigure verified on 01 Sept 2026. Every rate on this page is traceable to the authority above.
Worked examples
Domestic sale in Luxembourg
You invoice a customer based in Luxembourg for €1,000.00 of e-commerce work.
Add 17% VAT: €170.00. Total invoiced €1,170.00, declared in your monthly, quarterly, or annually return.
Cross-border B2B inside the EU
A VAT-registered business in another member state buys the same €1,000.00 service and supplies a valid VAT number.
Invoice at 0% under the reverse charge, state "Reverse charge — Article 196 VAT Directive", and report the sale on your EC Sales List.
Sales to consumers in another EU country
You sell €12,000.00 per year to private customers in other member states.
Past the €10,000 distance-selling threshold you must apply the destination rate and declare the sales through the One-Stop Shop.
Late filing exposure
Your monthly, quarterly, or annually return is filed after the deadline.
0.6% per month interest on late payments. Fines from €250 to €10,000 for non-compliance.
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Check my Tax Health ScoreCompliance checklist
- Confirm whether you are above €35,000 annual turnover
- Register with Administration de l'enregistrement, des domaines et de la TVA before your first taxable supply
- Apply 17% on domestic sales and the reverse charge on EU B2B
- Validate every EU customer VAT number in VIES and keep the proof
- File monthly, quarterly, or annually and archive invoices for the statutory period
- Lowest standard VAT rate in the EU (17%)
- Special regime for investment funds
FAQ — E-Commerce in Luxembourg
When must e-commerce register for VAT in Luxembourg?
Registration is required at €35,000 annual turnover. Voluntary registration below that level is possible and usually worthwhile when you buy a lot of taxable inputs, because it lets you reclaim input VAT.
Which VAT rate applies to e-commerce in Luxembourg?
The standard rate is 17%, with reduced rates of 3% and 8% and 14% for specific categories. Applied since 2024-01-01, last verified against Administration de l'enregistrement, des domaines et de la TVA on 2026-09-01.
How often do I file VAT returns in Luxembourg?
Monthly, quarterly, or annually. 0.6% per month interest on late payments. Fines from €250 to €10,000 for non-compliance.
What must appear on an invoice in Luxembourg?
Standard EU invoice requirements. Simplified invoices for amounts under €100. Mandatory eCDF electronic filing.
Do I charge VAT to business clients in other EU countries?
No. For B2B services within the EU the reverse charge applies: invoice at 0%, quote both VAT numbers, add the reverse-charge mention and report the transaction on your recapitulative statement. Always validate the customer's VAT number in VIES first.
What is specific to Luxembourg for my sector?
Lowest standard VAT rate in the EU (17%) · Special regime for investment funds · Triangulation simplification for chain transactions
Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC
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