Source Lux tax authorities
Unofficial translation
Important notice concerning the filing of VAT returns and recapitulative statements.
As from 1 January 2020, the VAT returns and recapitulative statements provided for in Articles 64 and 64bis of the amended law of 12 February 1979 concerning value added tax will be obligatorily filed by electronic file transfer, physical delivery on paper will no longer be allowed from the day of entry into force of the Grand-Ducal Regulation of 26 October 2019 amending the amended Grand-Ducal Regulation of 23 December 1992 concerning the declaration and payment of value added tax and the amended Grand-Ducal Regulation of 1 December 2009 concerning the content, filing procedures and form of the recapitulative statement for value added tax.
As a result, all taxable persons and non-taxable legal entities identified for VAT purposes will have to file VAT returns and recapitulative statements electronically via the eCDF platform made available by the State Information Technology Centre, regardless of the filing regime (monthly, quarterly or annual) applicable to them, respectively granted.
The generalisation of electronic filing is perfectly in line with the digitisation process pursued by the administration and will bring obvious advantages, not only in terms of simplifying and streamlining the process, but also in terms of data security, in the sense that the process put in place guarantees the authenticity of the origin and the integrity, non-repudiation and confidentiality of the content.
For more information on the technical modalities of filing, please consult the Guichet.lu website.
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