Luxembourg – Intrastat / EC Sales list
Taxpayers registered in Luxembourg are typically required to submit Intrastat reports on a monthly basis to the government, which include statistical details about their intra-Community acquisitions or supplies if the value exceeds certain thresholds.
Learn more about Intrastat and ESL in Luxembourg in our comprehensive guide below.
Intrastat in Luxembourg
For arrivals, the reporting threshold is set at 200,000 euros annually, while the reporting threshold for dispatches is 150,000 euros per year. The reporting should be done electronically and should be submitted by the 16th day following the end of the reporting period.
| Type | Threshold |
| Arrivals | EUR 200,000 |
| Dispatches | EUR 150,000 |
Selling in Luxembourg?
ESL (EC Sales list) in Luxembourg
Taxpayers in Luxembourg are required to adhere to the Standard Audit File – Tax (SAF-T) reporting requirements, also known as File Audit Informatisé Administration de l’Enregistrement et des Domaines (FAIA). These requirements aim to simplify tax compliance and audits and prevent fraud.
According to Article 70 of the Luxembourg VAT Law, if a taxpayer’s books, documents, and other data to be communicated to the Tax Authority are in electronic form, they must be available in a readable and intelligible format that is certified as true to the original. Failure to comply with this requirement may result in penalties. Therefore, if requested by the Tax Authority, any taxable person who uses computerized accounting must deliver their data electronically.
Last Updated:07/12/2023
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