By managing the company profile, you can
display the VAT files linked to the eTVA account;
manage the email address used by the Luxembourg administration to send notices in connection with the VAT Refund portal;
manage the bank accounts that can be used for refund applications;
display the details of each VAT file;
display the activity related to each VAT file.
B) Editing rights
Only the eTVA main account manager and the eTVA account managers can edit the company's profile. Ordinary users have viewing rights only.
C) A company's 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 VAT Refund portal, 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 VAT Refund portal, 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 submit refund applications and 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 eTVA account, please contact the eTVA helpdesk by email in order to combine the VAT files under a single eTVA account for VAT Refund purposes.
D) Email address
A correct, operational email address is required:
so that you can be contacted by email in accordance with article 8, paragraph 1b) of Directive 2008/9/EC.
for sending you refund application transmission decisions in accordance with article 18, paragraph 2 of the Directive;
for sending you notices transmitted from Member States of refund to the Member State of establishment.
Notices sent by the Luxembourg tax department are sent to the current email address in the company profile and, where applicable, to that of the representative, while the email address contained in the refund application is used for the notices sent directly by the Member State of refund.
The Luxembourg tax department recommends using a generic address such as email@example.com 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.
This ensures that you receive these important messages at the generic email address, for manual or automatic forwarding to the responsible persons within your company. The Luxembourg tax department is not able to resend notices or to subsequently send them to another email address.
Above all, you must ensure that decisions sent directly by the Member State of refund are received without fail. Not receiving a decision due to an email address being invalid because it has been deleted, or a message being blocked by a spam filter, could result in you losing the right to appeal a decision to refuse all or part of a refund. The appeal period starts from the date on which the message is sent.
However, any notification message sent to the national tax authorities by the Member State of refund can be viewed on the VAT Refund portal.
Changes of the email address do not affect refund applications that have already been submitted.
The management of email addresses is subject to the restrictions set out above.
E) Bank accounts
In the company profile, it is possible to define one or more bank accounts authorised to receive refunds. This prevents unauthorised bank accounts from being included in the refund application.
You must indicate the account holder of each bank account in the list. When creating a refund application and acting as an established taxable person, users can only use their own accounts.
When creating a refund application and acting as a representative under a mandate that does not impose to the representative a specific bank account for refund applications, users can choose one of their own accounts
if the refund is to be paid to the representative's account, or one of the client's accounts if the refund is to be paid to the client.
When creating a refund application, the user can only choose one account from this given list of bank accounts.
Changes to the list of bank accounts affect neither refund applications that have already been submitted, nor the bank accounts imposed by mandates.
The management of bank accounts is subject to the restrictions set out above.
F) Contact details
Users can display the company's contact details for each VAT file. The address displayed is always the address of the registered office.
To update these contact details, 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 . For individuals, a change of address is carried out by the commune of their place of residence.
G) Description of business
Users can display the NACE codes and a description of the company's business for each VAT file.
To update the business details, contact the tax department in charge of handing for your VAT file (which is also displayed on the screen). The contact details for the tax office can be found under this link.
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This help applies to VAT Refund portal version 8.0 and above.
Version of this page: 2017-06-16-14