Luxembourg as a Member State of identification

In order to avoid that taxable persons carrying out transactions falling under the special schemes have to identify themselves in each of the Member States where the respective transactions are subject to VAT, they are allowed to use the computer system of a Member State as a single electronic contact point for the identification, declaration and payment of VAT ("One-stop shop").

The "One-Stop-Shop" simplifies the VAT obligations for taxable persons carrying out transactions covered by the special schemes throughout the EU, by allowing them

  • register for VAT electronically in a single Member State for all transactions that can be covered by the "One-Stop-Shop";
  • file a single electronic VAT return with the "One-Stop-Shop" and make a single payment of the VAT due on all these transactions.

The use of the "One-Stop-Shop" is optional. For taxable persons choosing Luxembourg as the Member State of identification for at least one of the three schemes, the portal called VATMOSS is the single electronic contact point for registering with the "One-Stop-Shop".

Businesses can, via the VATMOSS portal, subscribe to the three schemes from 1 April 2021 (start of the pre-registration phase) and start reporting the transactions covered by these schemes from 1 July 2021.

Practical details

Taxable persons/intermediaries who choose Luxembourg as their Member State of identification must complete a registration application via the VATMOSS portal.

Prior to any registration application, they must:

  • obtain access rights to eTVA by completing an application for access to the eTVA system by LuxTrust professional certificate at the Administration de l'enregistrement, des domaines et de la TVA ;
  • ordering a LuxTrust professional certificate in the form of a smartcard pro or a signing stick pro containing their identification information.

Taxable persons/intermediaries who already have a LuxTrust Pro certificate and eVAT access by virtue of their registration in the Luxembourg VAT system will be able to connect directly to the portal to register for the schemes provided. Their registration information is automatically generated from the data known by the administration and must be completed by the taxable person in order to adapt it to the requirements of the "One-Stop-Shop".

For those who do not have the Luxtrust Pro certificate and eVAT access, the attribution of a national registration number to any natural or legal person wishing to enter into a relationship with the Luxembourg administration becomes a necessity and a prerequisite that must be satisfied before a taxable person or an intermediary can submit any application for registration under one of the schemes.

The allocation of a national registration number for registration in VATMOSS may be applied for by all taxable persons (suppliers/deemed suppliers - electronic interfaces) who are not established in the EU (also by taxable persons established in Norway, the only third country with a cooperation agreement with the EU similar in scope to Directive 2010/24 and Regulation 904/2010, for future registration under the non-EU OSS scheme and/or import scheme), who neither have a fixed establishment in the EU nor are otherwise registered (or required to be registered) for VAT in Luxembourg as non-established taxable persons. Taxable persons established in Northern Ireland can only apply for a national registration number for the purposes of registration for the non-EU OSS scheme (for services, Northern Ireland is considered a third country).

Die Zuteilung einer nationalen Registrierungsnummer erfolgt mittels eines Antrags auf Kontaktaufnahme mit der Verwaltung, der auf der Website der Verwaltung zur Verfügung steht und der ausgefüllt und per E-Mail an das SCAT-Büro der luxemburgischen Verwaltung gesendet werden muss. Das SCAT-Büro teilt dem Steuerpflichtigen die nationale Registrierungsnummer (und ggf. die individuelle luxemburgische Umsatzsteuer-Identifikationsnummer, die für die Registrierung im Rahmen des OSS-EU-Systems erforderlich ist) umgehend per E-Mail mit. Diese nationale Registrierungsnummer ermöglicht es dem Steuerpflichtigen, ein LuxTrust-Profi-Zertifikat in Form einer Smartcard pro zu bestellen und den Zugang zu eTVA mithilfe des Formulars unter zu erhalten, das ausgefüllt und per E-Mail an gesendet werden muss. Nachdem der Zugang zu eTVA gewährt wurde, kann der Antrag auf Registrierung (VATMOSS) eingereicht werden.

Information to be provided when registering in one of the schemes

When registering in VATMOSS, the taxable person/intermediary must provide information electronically to identify himself. This information may vary depending on the scheme chosen. For taxable persons already identified in Luxembourg, some data are automatically retrieved from the national system.

The taxable person/intermediary must inform Luxembourg of any change in the registration data, by electronic means, by the 10th of the month following the change.

VAT return and payment

The taxable person/intermediary must file the VAT returns and pay the VAT due in accordance with the procedures laid down for each of the schemes for which he is registered. (see the relevant section under : The different "One-Stop Shop" schemes).

Désinscription- Exclusion

The deregistration/exclusion of the taxable person/intermediary from the "One-Stop-Shop" is carried out in accordance with the procedures laid down for each of the schemes for which he is registered. (see the corresponding section under : The different One-Stop-Shop schemes).

Last update