How to register for VAT in Luxembourg
Published on 10 October 2026 · Updated on 10 October 2026
In short
VAT registration in Luxembourg is the initial declaration filed with the AED by any established person starting a taxable activity, within 15 days of the start of the activity. It results in an LU number followed by 8 digits. A business whose annual turnover does not exceed EUR 50,000 excl. VAT can opt for the exemption.
Key figures
- Registration deadline
- 15 days after the activity starts
- Number issued
- LU + 8 digits
- Exemption threshold
- EUR 50,000 excl. VAT per year, since 1 January 2025
- Administration
- AED
Registering for VAT
- 1
Check liability
Taxable activity, services supplied abroad, intra-Community acquisitions: we qualify your situation and the relevant regime.
businessregistration.lu - 2
Complete the initial declaration
Form for an individual or for a legal entity, with the activity, expected turnover and bank details.
Company or agent - 3
File with the AED
Online through MyGuichet.lu or by post. The AED determines the competent tax office.
Company or agent - 4
Receive the number
The AED issues the LU VAT identification number followed by 8 digits, to be used on invoices.
AED - 5
Organise the returns
Periodic returns are then handled by your licensed accountant.
Licensed accountant
Exemption or standard regime?
| Criterion | Exemption | Standard regime |
|---|---|---|
| Annual turnover in Luxembourg | EUR 50,000 excl. VAT at most | No limit |
| VAT charged to customers | No | Yes |
| Deduction of VAT on purchases | No | Yes |
| Nature | Optional | Default above the threshold |
National threshold raised from EUR 35,000 to EUR 50,000 on 1 January 2025, according to the AED. A business established in another Member State may fall under a cross-border scheme, with a European ceiling of EUR 100,000. Checked on 10 October 2026.
The exemption is not always advantageous
A business under the exemption cannot recover VAT on its investments and purchases. If your customers are mostly taxable businesses, or if you invest at the start, the standard regime may be preferable. We do not give tax advice: the independent licensed accountant we introduce you to runs this calculation with you.
What happens before and after
VAT registration generally follows incorporation, RCS registration and the grant of the business permit. For dealings with the authorities, the company also uses its 13-digit national identification number.
A non-taxable legal entity must also register before making intra-Community acquisitions of goods above EUR 10,000 excl. VAT per year. Businesses not established in Luxembourg that carry out taxable transactions there must in principle register, unless they use the OSS one-stop shop.
Next step
Get your VAT number
We prepare the initial declaration and file it with the AED.
Frequently asked questions
What is the deadline for VAT registration in Luxembourg?
Guichet.lu states that businesses subject to the obligation must register within 15 days of the start of their activity. Exempt businesses and non-taxable legal entities concerned must do so before carrying out the relevant transactions, such as intra-Community acquisitions above the threshold.
What is the VAT exemption threshold in Luxembourg in 2026?
The national threshold is EUR 50,000 of annual turnover excluding VAT since 1 January 2025, against EUR 35,000 previously, according to the AED. It is assessed on the previous calendar year and the current year. The exemption is optional: a business can stay under the standard regime.
Must a business under the exemption register for VAT?
Yes. Any established person starting a taxable activity registers, even if it then benefits from the exemption. It then charges no VAT to customers and cannot deduct the VAT paid on purchases. The AED sets out the filing rules specific to the exemption.
Can you invoice before having the VAT number?
It is better to wait for the number before issuing compliant invoices, especially to business customers established in the EU. File the initial declaration as soon as you start to shorten the wait, and plan with your licensed accountant how to regularise the first invoices if needed.