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Administration de l'Enregistrement et des Domaines

URL: http://www.aed.public.lu/etva/mandats/doc/en/power-of-attorney.html

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Managing the mandates

A) General

By managing mandates, you can

The management of mandates is subject to the following rules:

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B) Editing rights

Only the eTVA main account manager and the eTVA account managers can edit the company's mandates. Ordinary users have viewing rights only.

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C) A company's associated main VAT file and secondary VAT file

Each legal entity (companies and other legal structures) has only one valid Luxembourg intra-community VAT identification number. Within the context of the portal for managing the mandates, this number is designated main VAT file.

It is possible that a legal entity had a different Luxembourg intra-community VAT identification number in the past, which has been deactivated following a change of legal structure. Within the context of the portal for managing the mandates, the old number is designated secondary VAT file. A legal entity can have several secondary VAT files (VAT-inactive), but only one main VAT file (VAT-active).

This distinction means that the relevant legal entities can monitor all their VAT files using a single access. It is neither necessary nor authorised to declare a mandate between VAT files linked to a single legal entity.

To link a secondary VAT file of the same legal entity represented by you to your eVAT account, please contact the eTVA helpdesk by email.


D) Contact details

The company's contact details get displayed for each VAT file. The address displayed is always the address of the registered office.

To have these contact details updated, contact the tax office in charge of handing your VAT file (which is also displayed on the screen). The contact details for the tax office can be found under this link.

The address of a legal entity's registered office can be changed via the href="http://www.rcsl.lu/">Trade and Companies Register. For individuals, a change of address is carried out by the commune of their place of residence.


E) Email address

A correct, operational email address is required for sending you notifications about every creation and modification of mandates concerning you. These notifications are sent to the client and to the representative.

It is recommended that clients are using their own email adress and not those of a third person in order to be informed about every creation and modification of a mandate.

The email address is only used in the context of the management of mandates and may be different from the email address used within another eTVA application.

The Luxembourg tax department recommends using a generic address such as mandates@company.lu rather than a personal address, which could be deleted if the person linked to the address leaves the company or is transferred to another department within the company.

The administration cannot resend notifications nor send them to another email address.

Each modification of the email address does not impact already sent notifications.


F) Tables of mandates


F.1) Received mandates to accept

This table displays the mandates proposed to the user's company. An autorised person can accept or refuse a proposed mandate.

The mandates newly proposed to the user's company after having logged in will be displayed after the next login to the portal for managing the mandates.

Every mandate created by a client only become actif after being accepted by the representative.

An accepted mandate can be revoked at any time by the client or by the representative.

Depending on the application domain, the number of active mandats for an identical period can be limited. If the client propose simultaneously mandates to several representatives, the first accepted mandats prevail until reaching the limit.

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F.2) Mandates given

Only an autorised user of the company, acting as principal, can add mandates and modify given mandates.

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F.3) Mandates received

An autorised user of the company, acting as representative, can view and revoke the mandates received from a principal.

This table does not display the mandates of the table Received mandates to accept.

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G) Adding a mandate

You can add several mandates for different representatives.

Depending on the application domain, the number of active mandats for an identical period can be limited. If the client propose simultaneously mandates to several representatives, the first accepted mandats prevail until reaching the limit.

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G.1) Designation of representatives

To assign a mandate, you must indicate the representative's main VAT file.

If the VAT number of an representative changes, i.e. the number of the representative’s main VAT file changes, the mandate received is no longer valid and the representative loses access to the transactions created on behalf of clients.


G.2) Validity period

The mandate can be created for a definite or an indefinite period. The mandate remains active for the period specified (start and end date included). The period cannot begin on a past date, but it can be set for a future date. It is possible to extend a mandate at any time.

Without limit for the mandate's validity period, the representative may act on behalf of the client for as long as the client is subject to VAT, even if e.g. the client no longer uses the eTVA applications or no longer has access to them, e.g. because of no longer having a valid certificate.

The mandate validity period is also independent of the validity period of the taxable person's access.

The mandate is valid from 00:00:00 on the first day of the validity period until 23:59:59 on the last day of the validity period.

For their part, representatives can view their received mandates in order to monitor the expiry date of these mandates.


G.3) Application domain

The mandate is only valid for the indicated application domain.

Depending of the application domain, additional information must be provided:


H) Revoking a mandate

With the revocation of an active mandate, the representative's access regarding the application domain in name and on behalf of the principal is cancelled. The principal and the representative can revoke a mandate without the consent of the other party. The cancellation only becomes effective after the target application has taken it into account, depending on the technical constraints.

A revoked mandate cannot be reactivated.

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I) Extending or modifying a mandate

You can extend an active or even an expired mandate by changing its final validity date, provided that you comply with constraints on overlaps within the application domain with other active mandates held by the representative concerned.

Only the principal can extend a mandate.

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J) Limiting the duration of a mandate

The mandate's new final validity date may not be set to a past date, i.e. it must be set to either a future date or the current date. To cancel an representative's access to applications on the current day, you must revoke the mandate.

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K) Cancelling a mandate

You cannot cancel a mandate, it must be revoked by the taxable person or by the representative. Also, a mandate due to become active in the future (a validity period set to begin at a future date) can be revoked if you want to prevent it from becoming active.


L) Questins and answers

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L.1) How do you change representative ?

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L.2) Do you have to actively revoke an expired mandate ?

It is recommended that you revoke mandates even if they have expired, for preventing the mandates from being reactivated by mistake by extending their validity period.


L.3) What happens if there is a change to the representative’s intra-community VAT identification number or the national identification number ? Does this affect the mandate ?

Yes. Mandates are linked to the representative's intra-community VAT identification number (main file). If this number is changed, the representative no longer has access to applications created under the previous intra-community VAT identification number. To continue benefiting from an representative's services, a taxable person can revoke this representative's existing mandate and provide a new mandate with the new identifiers.

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L.4) Does a change of legal structure affect the mandates ?

In the event of a change of legal structure, the taxable person will receive a new national identification number (registration number) and he has to apply for a new intra-community VAT identification number at the taxation office of the Administration de l'Enregistrement et des Domaines resulting in the opening of the new VAT file. Pending the finalization of the closure of the old VAT file, it is possible to display and manage the mandates for both VAT files.

Mandates given under the old intra-community VAT identification number remain valid. However, it may be useful to grant the representative powers in respect of the new VAT file through a new mandate.

Mandates received under the old intra-community VAT identification number lose their validity because only the new intra-community VAT identification number, i.e. that of the main VAT file, is taken into consideration. It is useful that the representation contacts his customers for receiving a new mandate for all their VAT files in favor of his new intra-community VAT identification number.

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L.5) My representative is no longer able to access my VAT file or create transactions in my name and on my behalf.

To identify the source of the problem, the representative should access the mandate management section to check the status and validity period of the mandate received by the taxable person. The taxable person can also view the list of mandates given.

In case of expiration of the mandate, the taxable person must extend it.

If the representative's intra-community VAT identification number has changed or their file type has been changed to a secondary file, the mandates also become obsolete and the taxable person must grant the mandate for the representative's main VAT file once again.


L.6) The user is no longer able to access his VAT file nor create transaktions, but can the representative still access these?

Yes. Provided that the representative has access to the target application and has a valid mandate, it can view the principal's VAT file and create supported transactions in the name and on behalf of the principal.

Please note that certain transactions are only possible if the user's company is validly registered for the Luxembourg VAT.


L.7) Can representatives revoke their mandates ?

Yes, the representative can also revoke a received mandate. However, it cannot modify the mandate, i.e. it cannot extend the validity period.


M) Related information


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This help applies to the portal for managing the mandates version 1.0 and above.

Version of this page: 2017-05-10-16


Dernière mise à jour de cette page le 22-05-2017.
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