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VAT Refund LU

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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.

Entry of a refund application

This information adresses to in Luxembourg established taxpayers and their representatives.

  • Since April 1st, 2011, some Member States of refund refuse refund applications containing several economic transactions having the same invoice number for a supplier.

    An economic transactions means an invoice as well an acquisition of an invoice.

    As soon as you enter the details of an invoice in form of two or more acquisitions, your refund application contains several economic transactions with the same invoice number.

    • If the invoice only contains one acquisition, the input is done in traditional manner.

    • If the invoice contains several acquisitions of the same category and subcategory of goods: Summarize all these acquisitions and consider them as a global acquisition.

    • If the invoice contains several acquisitions of different categories of goods or tax rates, the invoice needs to be entered as follows:

      • In the field Taxable amount, indicate the total taxable amount of the invoice (without taxfree goods or services).

      • In the field VAT amount, indicate the total amount of VAT of the invoice.

      • In the fields Good code and Goods subcode, indicate the goods' codes and, if required, the goods' subcodes of the taxable goods or services (without taxfree goods or services). More information under Preferences of the Member States.

  • Observe the preferences of the Member State of refund. More information.

    • Some Member States require a detailled description of acquired goods.

    • Some Member States require scanned invoices (limited to 5 MB for all invoices). For your convenience, scan all invoices to one single PDF file with a resolution of 200 dpi and add the file to the first or last acquisition. If all scanned invoices are larger than the maximum authorized size, even when scanned at the minimum resolution, contact the Member State of refund about the transmission of invoices or check the vademecum, question 14, of the Member State of refund.

  • Prefer submitting 4 refund applications per Member States covering a complete quarter instead of submitting a very large refund application per Member State about the complete civil year. Also observe the minimum amount of 400 € (or the equivalent in the currency of the Member State of refund) of refundable VAT when the refund application does not cover the complete civil year.

  • The deductible proportion rate (FR: taux de proportion déductible, DE: Pro-rata Satz) only concerns taxpayers carrying out VAT exempted operations in Luxembourg. All other taxpayers leave this field empty or indicate a rate of 100%. This rate is not the VAT rate.

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