Question 1

What to Do When You Receive a Late Invoice in Luxembourg

Accepted Answer

You receive a supplier invoice after your VAT return — or even your income tax return — is already filed. What do you do? Include it in the next period? File a correction? The answer depends on which tax and when the invoice arrives.

| Situation | VAT | Income tax | | -------- | -------- | -------- | | Period/year not yet filed | Include normally | Include normally | | Filed, but still same year | Correct on a later VAT return (until Dec 31) | Amend if Form 100 not yet filed | | Filed, previous year | File corrective VAT return via eCDF (5-year window) | Formal objection within 3 months of receiving your tax assessment |

VAT: Late Purchase Invoice

The rule

Input VAT (TVA deductible / Vorsteuer) should be declared on the VAT return for the period when the VAT became chargeable — not when you received or paid the invoice. In practice, this means the period when the supply was made or the invoice was issued.

|| Exception: if you are on the "actual receipts" scheme (regime de la comptabilite de caisse — turnover under 500,000 EUR), VAT deduction applies only when the invoice is paid. In that case, the late invoice issue is less relevant.

What to do — by scenario

Scenario 1: VAT period is still open (not yet filed) Simply include the invoice in your current VAT return. No correction needed.

Scenario 2: VAT return already filed, but still within the same year You can claim the input VAT on a later VAT return within the same year (until Decembe

Question 2

How to Check a VAT Number on VIES (for Luxembourg)

Accepted Answer

VIES (VAT Information Exchange System) is a free tool from the European Commission that lets you check if a VAT number is valid and registered for cross-border EU transactions. As a self-employed person in Luxembourg, you should check your own VAT number and your suppliers' numbers regularly.

| What | Details | | -------- | -------- | | Tool | VIES — VAT Information Exchange System | | URL | https://ec.europa.eu/taxation_customs/vies/ | | Cost | Free | | Who runs it | European Commission | | What it checks | VAT number validity, registered name and address | | Luxembourg VAT format | LU + 8 digits (e.g., LU12345678) |

What Is VIES?

VIES is a search engine (not a database) that queries each EU country's tax authority in real time when you look up a VAT number. It confirms whether a number is valid and can show the registered business name and address.

This matters for cross-border business: if you sell services to another EU business using the reverse charge mechanism (autoliquidation / Reverse-Charge-Verfahren), you need a valid VAT number on both sides.

How to Check a VAT Number

Go to VIES
Select the country code from the dropdown (LU for Luxembourg, DE for Germany, FR for France, etc.)
Enter the VAT number (without the country prefix — just the digits)
Click Verify

VIES will tell you:

Whether the number is

Question 3

How to Get a Duplicate of Your Business Permit in Luxembourg

Accepted Answer

Need a recent copy of your business permit (autorisation d'etablissement / Niederlassungsgenehmigung)? You can request a duplicate online through MyGuichet.lu — it's free and takes about one business day.

Real example: We needed a proof of business licence not older than 6 months to issue a new LuxTrust Pro card. Of course, the original permit was older than that. We filed the request on MyGuichet.lu and received the duplicate electronically in about 25 hours.

| Detail | Info | | -------- | -------- | | Cost | Free | | Where to file | MyGuichet.lu (business eSpace) | | Processing time | ~1 business day (in our experience) | | Delivery | Electronic (PDF in your MyGuichet space) | | Languages | French, German, English | | Authenticity | GouvCheck QR code included on the document |

Why You Might Need a Duplicate

You cannot always use your original business permit — some institutions require a recent document. Common situations:

LuxTrust Pro card — renewal or first issuance may require a business licence not older than 6 months
Bank account opening — banks often ask for a recent proof of authorisation
Proof for clients or partners — some contracts require evidence of your valid permit
Need it in a specific language — the duplicate is available in French, German, and English, so you can get an official copy in the language you need without paying for a certified translation

What You Need Before You Start

Before filing, make sure you have:

Question 4

What Taxes Do Self-Employed People Pay in Luxembourg?

Accepted Answer

As a self-employed person (independant / Selbststandiger) in Luxembourg, you deal with 3–4 main taxes and contributions:

| Tax / Contribution | Applies to | Approx. rate | | -------- | -------- | -------- | | Income tax | Everyone | 0–42% progressive (on profit) | | Social security (CCSS) | Everyone | ~25–28% of profit (monthly) | | Municipal business tax | Commercial activities only | ~6–12% of profit (after €40k allowance) | | VAT | Depends on turnover + type of clients | 17% standard rate |

The exact amount you pay depends on your profit (income minus expenses) and turnover (total revenue). || Your profit determines income tax and CCSS. Your turnover determines VAT obligations. These are two different numbers — don't confuse them.

1. Income Tax (Impot sur le revenu / Einkommensteuer)

What: You pay income tax on your annual profit (revenue minus deductible expenses). Luxembourg uses progressive rates from 0% to 42%, plus a 7% solidarity surcharge on the tax itself (9% if income exceeds €150,000 in class 1/1a). Who: All self-employed — both commercial and liberal professions. How:

Filed once per year via Form 100 (declaration d'impot / Steuererklarung) + Form 110 (commercial) or Form 152 (liberal profession)
The tax office (Administration des Contributions Directes / ACD) may require quarterly advance payments (avances d'impot) based on your previous year's income
Due date: 31 December of the year following the tax year

**

Question 5

How to Change Your VAT Address in Luxembourg

Accepted Answer

Some self-employed people in Luxembourg have their home address registered for VAT (TVA / Mehrwertsteuer) instead of their business address by mistake. This can cause real problems — when your customers or platforms like Amazon check your VAT number on the EU VIES system, the address they see won't match the address on your invoices. This gives them a reason to refuse payment. You can learn more about how this works in our article on how to check a VAT number on VIES.

The fix is straightforward: file an address modification through MyGuichet.lu. It's free and takes about a week.

| Detail | Info | | -------- | -------- | | Procedure | Value added tax - Application for address modification | | Cost | Free | | Where to file | MyGuichet.lu (business eSpace) | | Processing time | ~1 week (in our experience) | | Confirmation | Paper letter from AED | | Authority | AED (Administration de l'Enregistrement, des Domaines et de la TVA) |

Why Your VAT Address Matters

Your VAT address is public — anyone can look it up on VIES using your VAT number (numero de TVA / Umsatzsteuer-Identifikationsnummer). If the address in VIES doesn't match the address on your invoices (factures / Rechnungen):

Business clients may reject your invoices — EU rules require that VAT details match. A mismatch gives the buyer a reason to refuse the invoice or delay payment.
**Platfo

Question 6

IT Consultant in Luxembourg: Commercial or Liberal Profession?

Accepted Answer

If you're an IT consultant, software developer, web designer, or any kind of general consultant starting out in Luxembourg — your activity is classified as commercial, not as a liberal profession. This surprises many freelancers, but it matters for your taxes, registration, and which chamber you belong to.

| Question | Answer | | -------- | -------- | | IT consulting classification | Commercial | | General consultancy (marketing, management, etc.) | Commercial | | Web/app/software development | Commercial | | Chamber | Chambre de Commerce (cc.lu) | | Registered in RCS? | Yes | | Municipal business tax? | Yes (after 40,000 EUR profit allowance) |

Why IT Consulting Is Commercial

In Luxembourg, liberal professions are specifically defined — they include professions like architects, chartered accountants (experts-comptables), lawyers, doctors, and engineers. These are regulated professions with professional bodies (OAI, OEC, Barreau, etc.).

IT consulting, software development, general management consulting, marketing consultancy and similar activities do not fall into this category. They are classified as commercial activities (activites commerciales / gewerbliche Tatigkeiten) — even if the work is purely intellectual.

|| This is not a choice you make. The classification is determined by Luxembourg law based on the nature of the activity, not by how you describe yourself.

What This Means for You

Registration

You register with the **Chambre d

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