The procedures outlined below require user identification via a reliable electronic certificate (Luxtrust business certificate).
Identification to the VAT
Companies that need to register for VAT may file their initial VAT return with the competent tax office on paper or in electronic format using MyGuichet.lu.
Subscribing to the "One-Stop Shop" (OSS/IOSS)
Taxable persons making intra-community distance sales of goods to individuals can subscribe to the new One-Stop Shop (OSS) system to declare the VAT due in other Member States.
Taxable persons making distance sales to individuals of imported goods with value lower than EUR 150 can subscribe to the new Import One Stop Shop (IOSS) to declare the VAT due on these transactions in other Member States.
Filing VAT returns, OSS, and IOSS
VAT returns must be filed using the eCDF system.
OSS and IOSS returns are filed using the One-Stop Shop system [FR].
Viewing a VAT account situation
Companies can view their VAT account situation online using the eTVA-C application on MyGuichet.lu.
Verification of a VAT number
As needed, companies can verify the validity of a VAT number on the website of the European Commission.