The Registration Duties, Estates and VAT Authority (AED) is one of the three tax administrations of the Grand-Duchy of Luxembourg. Concerning the international movements of goods, its main missions are to ensure the fair and accurate collection of the VAT as well as the fight against fraud.
The Registration Duties, Estates and VAT Authority is an administration depending on the Ministry of Finance.
In the context of international trade, the AED receives VAT returns, controls their accuracy and monitors compliance with legal and regulatory provisions concerning VAT. It ensures that VAT is collected or refunded from and to operators.
In cooperation with the Government IT Centre (Centre des technologies de l'information de l'Etat - CTIE), the AED provides operators with a powerfull online service (eCDF) and a Helpdesk to enable the electronic filing of VAT returns.
The AED is responsible for:
- assignment of VAT ID numbers to operators, either on request or automatically, in the case of the non-compliance with mandatory identification requirement
- control of VAT returns and recapitulative statements with the issuance of a tax statement
- receipt or refund of the Luxembourg VAT
- certification with assignment of a specific VAT number, monitoring and control of VAT returns of Article 66bis tax representatives (tax representation for imported goods) in accordance with Luxembourg VAT law
- monitoring and control of VAT returns of Article 60bis tax representatives (tax representation for goods placed in a VAT suspensive arrangement) in accordance with Luxembourg VAT law (requests for accreditation should be made with the Customs and Excise Administration that will assign, in internal administrative cooperation with the AED, the specific VAT number).
These different missions are carried out by the Tax Offices, the Department for administrative cooperation on VAT and the Central Revenue Office.
VAT returns are established using VAT online services:
- access to eCDF system to submit recapitulative statements concerning a period starting from 1st January 2017 and to submit periodic and annual returns for a period starting from 1st January 2015
- access to eTVA system to submit VAT returns for prior periods.
The use of eTVA and eCDF systems is mandatory for companies who submit periodic VAT returns.