Luxembourg VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Portugal. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Administration de l’Enregistrement, des Domaines et de la TVA (AED)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Administration de l’Enregistrement, des Domaines et de la TVA (AED)
Standard rate	17%
Reduced rates	14%, 8%, 3%
Registration threshold	€50,000
Filing frequency	Monthly above higher band; quarterly for mid-band; annual for small taxpayers
E-invoicing / digital reporting	Electronic invoicing is mandatory for B2G transactions, while B2B and B2C electronic invoicing remain optional.
Typical registration lead time	2-6 weeks