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> home > VAT Refund LU > VAT Refund LU > Table of content > VAT Refund business aspects

VAT Refund business aspects

Vers le niveau supérieur

A) Notifications to luxembourgish taxable persons

The communautary specifications foresee the notification of information transmitted by the Member State of refund to the Member State of establishment.

The exchanged information between Member States can be for internal usage, up to the choice of the administration or for notification.

Les notifications of the Luxembourg administration are sent by e-mail to the address registered in the company profile. The e-mail only states the arrival of a new element relative to the refund application and invites to check the detail online.

for internal usage up to the choice of the administration for notification
Application receipt the portal displays the reception date the portal displays the reception date the portal displays the reception date
Decision the portal displays the decision date and type the portal displays the decision date and type and the official copy of the decision the portal displays the decision date and type and the official copy of the decision

See also:

  • Information on e-mails sent by the Grand-Duchy of Luxembourg being Member State of establishment (only in French and German language).

  • Company profile


B) Due date for submitting a refund application

Legal base:

Article 15 of the directive 2008/9/EC

1. The refund application shall be submitted to the Member State of establishment at the latest on 30 September of the calendar year following the refund period. The application shall be considered submitted only if the applicant has filled in all the information required under Articles 8, 9 and 11.

The national VAT Refund portal does not force this due date to the taxable person. Each submitted refund application conforming to article 18 of the directive will be transmitted by the Luxembourg administration to the Member State of refund.


C) Refund period

Legal base:

Article 16 of the directive 2008/9/EC

The refund period shall not be more than one calendar year or less than three calendar months. Refund applications may, however, relate to a period of less than three months where the period represents the remainder of a calendar year.

See also:


D) Minimal amount of a refund application

Legal base:

Article 17 of the directive 2008/9/EC

If the refund application relates to a refund period of less than one calendar year but not less than three months, the amount of VAT for which a refund is applied for may not be less than EUR 400 or the equivalent in national currency.

If the refund application relates to a refund period of a calendar year or the remainder of a calendar year, the amount of VAT may not be less than EUR 50 or the equivalent in national currency.


E) Number of refund application per calendar year

By deduction of article 16 of the directive 2008/9/EC, the established taxable person can introduce 4 refund applications per Member State of refund and per calendar year, each refund application covering the minimal period of 3 calendar months.

Then, he can introduce a refund application per Member State of refund for the same calendar year to indicate the forgotten invoices.

See also:


F) Due date for submitting a corrective refund application

This due date is not explicitely fixed by a legal disposition.

However it might be possible that, in case a decision has been taken by the Member State of refund about the previous refund application, the corrective application might be considered as a complaint against the taken decision. In this case, the due date for submitting a corrective refund application might be identical the due date applicable in the Member State if refund in matters of complaint and appeal.

Generally, it is advisable to introduce a corrective application without much delay and consult the authorities of the Member State of refund.

See also:


G) Deductible proportion rate

Legal base (no official translation available):

Article 50 de la loi du 12 février 1979 concernant la taxe sur la valeur ajoutée

1. En ce qui concerne les biens et les services qui sont utilisés par un assujetti pour effectuer à la fois des livraisons de biens et des prestations de services ouvrant droit à déduction ainsi que des livraisons de biens et des prestations de services n'ouvrant pas ce droit, la déduction n'est admise que pour la partie de la taxe sur la valeur ajoutée qui est proportionnelle au montant relatif aux premières opérations. Le prorata de déduction prévu à l'alinéa qui précède est déterminé sur une base annuelle pour l'ensemble des opérations effectuées par l'assujetti. Il est fixé en pourcentage selon des modalités de calcul à établir par règlement grand-ducal et arrondi à l'unité supérieure.

2. Un règlement grand-ducal pourra prévoir, dans les limites et sous les conditions qu'il fixera, que le prorata de déduction établi au paragraphe 1er ne doit pas être appliqué, lorsque le montant de la taxe non déductible est insignifiant.

Article 51 de la loi du 12 février 1979 concernant la taxe sur la valeur ajoutée

Par dérogation aux dispositions de l'article 50, l'administration peut autoriser l'assujetti, sur sa demande et sous les conditions qu'elle fixera, à opérer la déduction suivant l'affectation réelle de tout ou partie des biens et des services utilisés.

De même l'administration peut obliger l'assujetti de procéder de la manière prévue à l'alinéa qui précède, lorsque l'application du prorata visé à l'article 50 aboutit à créer des inégalités dans l'application de la taxe.

L'administration peut encore autoriser ou obliger l'assujetti, sous les conditions qu'elle fixera, à appliquer des prorata spéciaux pour chaque secteur ou pour certains secteurs de son activité économique.

The deductible proportion rate fixes the ratio between the turnover subject to VAT and the global turnover. The global turnover is the sum of all transactions subject to VAT and all transactions exempted from VAT.

For knowing the deductible proportion rate applicable to your entity, check the last tax bulletin or contact the taxation office competent for your file.

The deductible proportion rate can change from one civil year to another. It cannot change within a civil year.


H) Due date for submitting a request for modification of the deductible proportion rate

Legal base:

Article 13, 2nd paragraph, of the directive 2008/9/EC

The correction shall be made in a refund application during the calendar year following the refund period in question or, if the applicant makes no refund applications during that calendar year, by submitting a separate declaration via the electronic portal established by the Member State of establishment.


I) Questions and answers


I.1) I forgot an invoice on the refund application.

A forgotten invoice can be added on the refund application for the next refund period.

The year of the invoice's date must be identical to the year of the refund period and the invoice's date must be before the end date of the refund period.

If the refund applications already cover the calendar year, the established taxable person need to make a yearly refund application (covering the whole calendar year) or a refund application covering the remainder of a calendar year (generally having December 31st as end of refund period). In each cas, the due date and the minimal amount for submitting a refund application must be observed.

If the deadline for submitting a refund application is due, the established taxable person can use a correction of a refund application within the limits fixed by the Member State of refund. For a such an application, it is not permitted to add an acquisition, however the established taxable person can exchange the acquisition with the lowest deductible VAT amount with the forgotten invoice.

See also:


J) Acronyms

  • MS-EST: Member State of establishment

  • MS-REF: Member State of refund

  • VAT: Value added tax


K) Related information


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This help applies to VAT Refund portal version 8.0 and above.

Version of this page: 2016-08-08-11



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