VAT registration in Luxembourg for your online store
VAT registration in Luxembourg, returns filed in Luxembourg and reconciliation with your accounts in Spain. Fiscal representative, EORI and EPR when needed.
In short
To sell from stock in Luxembourg you need a VAT number in Luxembourg and you must file your returns there. The service includes registration and tax compliance in Luxembourg: periodic returns, EC sales lists, Intrastat and whatever its authority requires.
Standard VAT rate in Luxembourg: 17% (reduced: 14%, 8% and 3%). Luxembourg has the lowest standard rate in the EU (17%), which makes it attractive for some sales models.
When you need a VAT number in Luxembourg
If you are in any of these situations, you need to register before the first sale:
- You hold goods in Luxembourg: your own warehouse, a logistics provider or Amazon FBA, and sell from there to customers in that country.
- You buy in Luxembourg and resell within the country, without the goods leaving.
- You import from outside the EU with customs clearance in Luxembourg in your own name.
- You prefer not to use OSS for distance sales and to file in each country (unusual, but possible).
- You sell to businesses in that country with local delivery from your stock there.
VAT in Luxembourg at a glance
| 🇱🇺 Luxembourg | |
|---|---|
| Standard VAT rate | 17 % |
| Reduced rates | 14%, 8% and 3% |
| Where you register | With the Registration Duties, Estates and VAT Authority (AED). |
| What number you get | Luxembourg VAT number (LU) |
| What you file | Monthly, quarterly or annual VAT return depending on turnover, plus the annual return. |
| Transactions with other countries | EC sales list and Intrastat above the thresholds. |
| Fiscal representative | Not mandatory: you register directly. |
| Packaging and EPR | Packaging registration and compliance scheme (Valorlux). Ask us about your case. |
Data as of September 2026. Rates and deadlines are confirmed for your case before anything is filed.
What's included
VAT registration in Luxembourg
With the Registration Duties, Estates and VAT Authority (AED). File preparation, submission and follow-up until you have the number.
Returns on time
Monthly, quarterly or annual VAT return depending on turnover, plus the annual return. Filed on time, with the amount notified before each payment.
Transfers from Spain
Goods leaving Spain are declared here (Form 349 and ROI) and there as an intra-EU acquisition. Both sides, reconciled.
Fiscal representative and EORI
Not mandatory: you register directly. If you import, also the EORI and Intrastat.
Packaging and EPR
Packaging registration and compliance scheme (Valorlux). Ask us about your case. More about EPR.
Tax demands and regularisations
If letters arrive from the authority in Luxembourg, they are handled in its language. If you have been selling for a while without registering, the late returns are filed.
How we start
You write to us or book a call
What you sell, how your stock gets in Luxembourg and which channels you sell through there.
Registration
VAT registration in Luxembourg and, where applicable, fiscal representative, EORI and EPR registrations.
Compliance
Every return on time, reconciled with your accounts in Spain, and a heads-up on whatever is needed.
Other countries with VAT registration
How VAT registration in another country works · OSS and IOSS
Frequently asked questions
When do I need a Luxembourg VAT number?
If you hold stock in Luxembourg and sell from there, or if you buy and resell within the country.
Can I declare sales from my stock in Luxembourg through OSS?
Not if the customer is in that same country: it is a domestic sale and is declared there with the local VAT number.
I've been selling in Luxembourg for a while without a VAT number. What do I do?
Regularise it as soon as possible: the registration, the late returns and the replies to tax demands are filed. The longer you wait, the higher the surcharges; and marketplaces end up pulling your stock.
Do you also keep the accounts in Spain?
Yes. Your store's accounting and taxes in Spain and the tax compliance in Luxembourg go through the same point of contact, so what is declared in both countries reconciles.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.