Fees by service line · VAT
VAT return fees in Luxembourg in 2026
A VAT return in Luxembourg costs EUR 100 to 230 excl. VAT depending on frequency: EUR 220 monthly, EUR 230 quarterly, EUR 100 simplified annual, EUR 500 for the annual recapitulative return. Frequency is not a choice: it follows your turnover, annual under EUR 112,000, quarterly up to EUR 620,000, monthly above.
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How much does a VAT return cost by frequency?
A VAT return in Luxembourg costs EUR 220 excl. VAT under the monthly regime, EUR 230 excl. VAT quarterly and EUR 100 excl. VAT under the simplified annual regime, eCDF filing included. The annual recapitulative return, mandatory for monthly and quarterly filers, costs EUR 500 excl. VAT.
| Return | Turnover threshold | Unit price | Per year | Annual cost |
|---|---|---|---|---|
| Monthly VAT | over EUR 620,000 | EUR 220 | 12 | EUR 2,640 |
| Quarterly VAT | EUR 112,000 to 620,000 | EUR 230 | 4 | EUR 920 |
| Simplified annual VAT | EUR 50,000 to 112,000 | EUR 100 | 1 | EUR 100 |
| Annual recapitulative return | monthly and quarterly filers | EUR 500 | 1 | EUR 500 |
| EC sales list | depending on EU flows | EUR 50 | variable | variable |
Under EUR 50,000 of turnover, the franchise regime waives periodic returns. The VAT administration (AED) may impose a different frequency, which then prevails over the thresholds.
What are the VAT fees per unit?
VAT fees per unit in Luxembourg cover registration (EUR 150 excl. VAT within the formation package, EUR 250 for an existing company), deregistration, the OSS one-stop shop, Intrastat and refund claims, each priced upfront.
| Service | Price | Details |
|---|---|---|
| VAT registration, existing company | EUR 250 | Included at EUR 150 in the formation package |
| VAT deregistration | EUR 250 | Cessation or falling below the threshold |
| OSS return, one-stop shop | from EUR 200 | E-commerce and services to EU consumers |
| Intrastat return | from EUR 150 | Above statistical thresholds |
| VAT refund claim | from EUR 350 | VAT credit, foreign VAT |
| Reply to an AED information request | Senior rate EUR 150 / h | On quote |
| Assistance during a VAT audit | EUR 150 to 250 / h | Prior quote, article 3 of the engagement letter |
How much does VAT cost over a year, worked example?
VAT costs EUR 1,420 excl. VAT a year for an SME under the quarterly regime (four returns at EUR 230 and the recapitulative at EUR 500), EUR 3,140 for a company under the monthly regime, EUR 100 for a freelancer under the annual regime. These amounts are included in the monthly retainers of the grid.
| Profile | Returns | Annual VAT cost | Retainer that includes it |
|---|---|---|---|
| Freelancer, turnover 80,000 | 1 simplified annual | 100 | EUR 125 / month |
| SME, turnover 300,000 | 4 quarterly + recapitulative | 1,420 | EUR 485 / month |
| Company, turnover 900,000 | 12 monthly + recapitulative | 3,140 | EUR 755 / month |
Mickaël LOC's take
VAT is where clients change accountants most often, and rarely over price: over a late return. Our deadlines lock on the 10th of the month for filing before the 15th; if your documents arrive later, we still file an estimated return and correct it the next month rather than let a penalty run.
Frequently asked questions
Can I choose my VAT filing frequency?
No. Frequency follows the previous year's turnover: annual under EUR 112,000, quarterly between EUR 112,000 and 620,000, monthly above. The VAT administration may impose a different frequency.
Is the annual recapitulative return mandatory?
Yes for monthly and quarterly filers, who submit an annual return on top of the periodic ones. Simplified annual filers submit a single return, at EUR 100 excl. VAT.
Does the price include eCDF filing?
Yes. Each return price includes preparation, a consistency check against the books and electronic filing on eCDF or eTVA.
What does a late VAT return cost?
The administration applies flat fines and surcharges that quickly exceed the price of the return itself. That is why we file an estimated return when documents are missing, then correct it.
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Amounts excl. VAT (17%). Grid in force at the date shown; the signed engagement letter is the only contractual document.