Luxembourg: TVA on digital services

Threshold and rates (TVA)

Free threshold?

Yes — Covered by the EU-wide EUR 10,000 Art. 59c threshold for an EU-established seller (not a per-country free tier)

Amount / measure

EUR 10,000
Share of the single EU-wide Art. 59c total (not a separate national free tier)

Window

Current or previous calendar year

Standard rate

17.0%
The standard VAT rate (TVA) of 17.0% applies to most electronically supplied services. Reduced rates generally do not apply to SaaS/API access

Who must register

Via Union OSS in the member state of identification after the EU-wide €10,000 threshold (EU-established sellers), or from the first B2C TBE supply via non-Union OSS (non-EU sellers); or domestic VAT registration in Luxembourg for domestic supplies

Evidence of location

Implementing Regulation (EU) No 282/2011 Arts. 24a–24f: obtain two pieces of non-contradictory evidence of the customer's location (e.g. billing address, IP address, bank/payment-provider country, SIM country code, fixed-landline location, or other commercially relevant data). If the two conflict, get further evidence or ask the customer to resolve the mismatch. Presumption rules apply for some supply channels (wifi hotspot, SIM, landline, on-board transport)

Invoicing

Charge 17.0% TVA (standard rate for Luxembourg) on B2C electronically supplied services when the place of supply is Luxembourg. OSS invoices follow the member state of identification's rules; show the Luxembourg rate and your OSS VAT number where required

Filing

If using OSS: one quarterly VAT return and payment to the member state of identification, due by the end of the month following the quarter (Q1 → 30 Apr, Q2 → 31 Jul, Q3 → 31 Oct, Q4 → 31 Jan). If registered domestically instead of / in addition to OSS: follow this member state's domestic return and payment calendar

Effective

Destination principle for B2C TBE since 2015; EUR 10k threshold since 1 Jul 2021

Authority

Luxembourg tax authority

What Botchannels returns

Ruleset version

2026-10-22.v1

Decision summary

Botchannels allows sales under a free threshold of EUR 10,000 (Current or previous calendar year). Above that, destination tax and local registration apply.

Product class

Digital service

Support status

Supported (free threshold) — Covered by the EU-wide EUR 10,000 Art. 59c threshold for an EU-established seller (not a per-country free tier)

How to register

Self-register online?

Yes — for a non-EU seller (for example from Laos): register once under the non-Union OSS in a single Member State of Identification of your choice — including Luxembourg if you pick Luxembourg (AED) as MSI. That one registration covers B2C digital / TBE supplies into all 27 EU member states. You do not register separately in each destination state. There is no EU-wide sales threshold for non-EU sellers: destination VAT is due from the first B2C digital sale into the EU

Resident representative / fiscal agent

Non-Union OSS in Luxembourg: no intermediary and no EU fiscal representative are required to use the scheme. (An intermediary is required only for the Import OSS / IOSS for low-value imported goods — not for B2C digital services under non-Union OSS.) Domestic VAT registration in Luxembourg outside OSS may still require a fiscal representative under national rules — confirm with Luxembourg (AED)

Regime

Non-Union OSS (non-EU established sellers of B2C services) via one MSI; Union OSS (EU-established); and/or domestic VAT registration in Luxembourg

Steps (in order)

1. Confirm you are not established in the EU and you supply electronically supplied / TBE services to non-taxable persons in the EU (including customers in Luxembourg). For non-EU sellers there is no €10,000 threshold — charge destination VAT from the first sale
2. Choose one Member State of Identification (any of the 27, including Luxembourg). Register for the non-Union OSS on that MSI’s portal. One registration covers B2C digital sales to customers in all 27 member states — do not open a separate VAT registration in each state — https://vat-one-stop-shop.ec.europa.eu/one-stop-shop/register-oss_en
3. If you choose Luxembourg as MSI, complete non-Union OSS enrolment with Luxembourg (AED) via its national OSS channel (see also the Commission national VAT-rules page for Luxembourg) — https://pfi.public.lu/fr/professionnels/tva/oss.html
4. After approval you receive an EU… identification number for non-Union OSS only. Charge the destination VAT rate of each customer’s member state (including Luxembourg’s rate for Luxembourg customers); file one quarterly OSS return and pay the MSI by the end of the month after the quarter. Keep two-evidence location records
5. Only if you refuse OSS or establish locally: register for domestic VAT in Luxembourg via the national portal — that path may need a fiscal representative and does not replace OSS coverage of the other 26 states — https://pfi.public.lu/

Documents

• Company registration / proof of establishment outside the EU — As required on the MSI non-Union OSS form
• Home-country tax ID (if available) — National tax number from the country of establishment
• Website / electronic addresses and contact details — Per Commission OSS registration annex / MSI checklist
• Declaration of no EU establishment / fixed establishment — Required for non-Union OSS eligibility
• Bank account details for OSS payments — IBAN as required by the MSI

Official processing time

Neither the Commission OSS pages nor typical Luxembourg (AED) English materials reviewed as of 2026-10-29 publish a single fixed service-level time for non-Union OSS enrolment. Registration normally takes effect from the first day of the calendar quarter after you apply, or from the first supply if you notify the MSI by the 10th of the following month (OSS rules). Confirm current timing with Luxembourg (AED)

Official fees

No EU-level non-Union OSS registration fee; MSI / domestic fees if any follow national schedules. Adviser fees are commercial

Portal

https://pfi.public.lu/fr/professionnels/tva/oss.html

Local bank account

Often not required solely for OSS remittances; follow the MSI payment instructions

Filing frequency

OSS quarterly (return + payment by end of month after quarter). Domestic registration: national schedule

Payment currency

EUR (or local currency for domestic returns in non-euro states)

Input VAT recovery

OSS remits output VAT only; input VAT recovery is outside OSS under normal deductions / refund schemes

Portal language

French / German / English; EU OSS materials in English

Penalties

OSS and domestic late-filing / payment penalties are member-state specific (Luxembourg); confirm current rates with Luxembourg (AED)

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

• KPMG Luxembourg — Member firm
• Deloitte Luxembourg — Member firm
• EY Luxembourg — Member firm

Official sources

Your Europe: VAT rates
EU VAT OSS
Luxembourg tax authority

Last verified: 2026-10-29.

FAQ

What TVA rate applies to digital services in Luxembourg?

The standard rate of 17.0% for most electronically supplied services

Is there a free threshold just for Luxembourg?

No separate national free tier for cross-border EU B2C TBE. The EUR 10,000 Art. 59c total is EU-wide

How does Botchannels treat this country?

See the section on what Botchannels returns; report corrections if that disagrees with the official rule