Administration de l'Enregistrement et des Domaines
The laws of the Grand-Duchy of Luxembourg are published exclusively in French language. It is not the goal nor a legal obligation of the administration to provide any information in a language other than the language used to publish the applicable laws.
For any information, please refer to the pages published in French or German language. Professional services or public available translator on Internet may help.
The Administration de l'enregistrement, des Domaines et de la TVA will propose to the taxable persons a portal for managing the mandates. This portal will allow the management of electronic mandates for several online applications of the administration.
The deployment of this service is done in several steps:
Mandates for viewing the VAT account statement (eTVA-C)
This part is available.
To view the VAT account statement online of your own VAT file, the right of eTVA main account manager or of eTVA account manager is required.
To view the VAT account statement online of another taxable person, a valid electronic mandate is required. Every user of the representative (eTVA main account manager, eTVA account managers and ordinary users) can then view the client's VAT account statement online.
The eTVA main account manager and the eTVA account managers can manage the mandates and propose a mandate to a representative. Ordinary users can only view given and received mandates.
More information on user rights.
Mandates for VAT Refund
This part is available.
Mandates for VAT MOSS
A date has not been fixed yet.
The management of mandates includes the following functions:
The representative must first agree to a new power of attorney in order to make it applicable, respectively he can refuse a proposed power of attorney.
The representative can also cancel a valid power of attorney
The active management of mandates is reserved to the eTVA main account manager and the eTVA account managers. Ordinary users can only consult received and given mandates.
Every modification of the power of attorney will be notified by e-mail to the representative's and the client's address.
The advantage for the taxable person is to dispose of one portal for managing all mandates relative to the administration's eTVA applications.
The principle that the mandate must be established by the client is preserved, and therefore the client must also have an eTVA access to the administration's online applications.
There is no general power of attorney being applicable for all of the administration's online applications. Each power of attorney only applies for one online application. Thus a power of attorney for VAT Refund does not give access to the online VAT account statement.
All users of eTVA systems are granted automatically access to the eTVA-M system.
Direct access to eTVA-M system and to the contextual help of the system.
Users' rights are defined by the main account manager and by the account managers using the CI.GUE access management tool.
|Main account manager||Account manager||Simple user|
|Submission of a VAT return||yes||yes||yes|
|Consultation of a submitted VAT return||yes||yes||yes|
|Consultation of the company's VAT account statement||yes||yes||no|
|Request for updating the contact data||yes||yes||no|
|Consultation of another company's VAT account statement||yes, with mandate||yes, with mandate||yes, with mandate|
|Managing the given mandates||yes||yes||no|
|Consultation of the given mandates||yes||yes||yes|
|Managing the received mandates||yes||yes||no|
|Consultation of the received mandates||yes||yes||yes|
|Updating the contact email address||yes||yes||no|
|Submission of a refund claim||yes||yes||yes|
|Consultation of a refund claim||yes||yes||yes|
|Managing the mandates||see eTVA-M||see eTVA-M||see eTVA-M|
|Updating the taxable person's VAT Refund profile||yes||yes||no|
|Managing the VAT MOSS tax status||yes||yes||yes|
|Submission of a VAT MOSS return||yes||yes||yes|
|Managing the mandates||yes||yes||yes|
|Adding an user||yes||yes||no|
|Modifying an user's right||yes||yes||no|
|Deleting an user||yes||yes||no|
|Managing the access groups||yes||yes||no|