Luxembourg VAT codes and rates
Luxembourg charges VAT at 17%, with other rates of 14%, 8% and 3%. When you create a company in Luxembourg, Nefin sets up 11 sales and 18 purchase codes, each tied to a box of the Déclaration TVA (eCDF). Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the Déclaration TVA - opérations en aval and the Déclaration TVA - opérations en amont, ready to file every quarter.
VAT codes from the Déclaration TVA (eCDF)
Each code is the box or line it fills on the Déclaration TVA (eCDF), named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| 701 | Chiffre d'affaires imposable 17% (case 701)Default | 17% |
| 703 | Chiffre d'affaires imposable 14% (case 703) | 14% |
| 705 | Chiffre d'affaires imposable 8% (case 705) | 8% |
| 031 | Chiffre d'affaires imposable 3% (case 031) | 3% |
| 457 | Livraisons intracommunautaires de biens (case 457) | 0% |
| 014 | Livraisons à l'exportation (case 014) | 0% |
| 015 | Autres exonérations art. 43 et 60bis (case 015) | 0% |
| 016 | Autres exonérations art. 44 et 56quater (case 016) | 0% |
| 423 | Prestations de services UE, preneur redevable (case 423) | 0% |
| 019 | Autres opérations imposables à l'étranger (case 019) | 0% |
| 419 | Opérations intérieures, preneur redevable (case 419) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| 458-17 | Achats intérieurs, taxe en amont 17% (case 458)Default | 17% |
| 458-14 | Achats intérieurs, taxe en amont 14% (case 458) | 14% |
| 458-8 | Achats intérieurs, taxe en amont 8% (case 458) | 8% |
| 458-3 | Achats intérieurs, taxe en amont 3% (case 458) | 3% |
| 458-0 | Achats sans taxe en amont (case 458) | 0% |
| 094-17 | Taxe en amont non déductible, art. 44, 17% (case 094) | 17% |
| 711 | Acquisitions intracommunautaires 17% (case 711) | 0% |
| 713 | Acquisitions intracommunautaires 14% (case 713) | 0% |
| 715 | Acquisitions intracommunautaires 8% (case 715) | 0% |
| 049 | Acquisitions intracommunautaires 3% (case 049) | 0% |
| 721 | Importations de biens 17% (case 721) | 0% |
| 723 | Importations de biens 14% (case 723) | 0% |
| 725 | Importations de biens 8% (case 725) | 0% |
| 059 | Importations de biens 3% (case 059) | 0% |
| 741 | Services d'assujettis UE, preneur redevable 17% (case 741) | 0% |
| 751 | Services d'assujettis hors UE, preneur redevable 17% (case 751) | 0% |
| 761 | Services d'assujettis du pays, preneur redevable 17% (case 761) | 0% |
| 769 | Livraisons de biens, acquéreur redevable 17% (case 769) | 0% |
Luxembourg VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
Déclaration TVA - opérations en aval
II.A Chiffre d'affaires imposable
- [701]au taux de 17% (case 701)
- [703]au taux de 14% (case 703)
- [705]au taux de 8% (case 705)
- [031]au taux de 3% (case 031)
I.B Exonérations et montants déductibles
- [457]Livraisons intracommunautaires (case 457)
- [014]Livraisons à l'exportation (case 014)
- [015]Autres exonérations art. 43 et 60bis (case 015)
- [016]Autres exonérations art. 44 et 56quater (case 016)
- [423]Services UE, preneur redevable (case 423)
- [019]Autres opérations à l'étranger (case 019)
- [419]Opérations intérieures, preneur redevable (case 419)
Totals Nefin calculates
- [012] Chiffre d'affaires global (case 012)Sum of the net amounts in [701] + [703] + [705] + [031] + [457] + [014] + [015] + [016] + [423] + [019] + [419]
- [021] Exonérations et montants déductibles (case 021)Sum of the net amounts in [457] + [014] + [015] + [016] + [423] + [019] + [419]
- [022] Chiffre d'affaires imposable (case 022)Sum of the net amounts in [701] + [703] + [705] + [031]
- [702] Taxe 17% (case 702)Net amount × 17%, from [701]
- [704] Taxe 14% (case 704)Net amount × 14%, from [703]
- [706] Taxe 8% (case 706)Net amount × 8%, from [705]
- [040] Taxe 3% (case 040)Net amount × 3%, from [031]
- [046] Total taxe sur chiffre d'affaires imposable (case 046)Total of [702] + [704] + [706] + [040]
Purchase book
Déclaration TVA - opérations en amont
III.A Achats à l'intérieur du pays
- [458-17]Achats 17%
- [458-14]Achats 14%
- [458-8]Achats 8%
- [458-3]Achats 3%
- [458-0]Achats sans taxe
- [094-17]Achats 17%, taxe non déductible (art. 44)
II.B Acquisitions intracommunautaires
- [711]au taux de 17% (case 711)
- [713]au taux de 14% (case 713)
- [715]au taux de 8% (case 715)
- [049]au taux de 3% (case 049)
II.D Importations de biens
- [721]au taux de 17% (case 721)
- [723]au taux de 14% (case 723)
- [725]au taux de 8% (case 725)
- [059]au taux de 3% (case 059)
II.E Prestations de services, preneur redevable
- [741]Assujettis UE 17% (case 741)
- [751]Assujettis hors UE 17% (case 751)
- [761]Assujettis du pays 17% (case 761)
II.F Livraisons de biens, acquéreur redevable
- [769]au taux de 17% (case 769)
Totals Nefin calculates
- [458] Achats de biens et services à l'intérieur du pays (case 458)Sum of the tax charged in [458-17] + [458-14] + [458-8] + [458-3] + [458-0] + [094-17]
- [094] Non déductible, opérations exonérées (case 094)Sum of the tax charged in [094-17]
- [051] Base imposable (case 051)Sum of the net amounts in [711] + [713] + [715] + [049]
- [712] Taxe 17% (case 712)Net amount × 17%, from [711]
- [714] Taxe 14% (case 714)Net amount × 14%, from [713]
- [716] Taxe 8% (case 716)Net amount × 8%, from [715]
- [054] Taxe 3% (case 054)Net amount × 3%, from [049]
- [056] Total taxe (case 056)Total of [712] + [714] + [716] + [054]
- [065] Base imposable (case 065)Sum of the net amounts in [721] + [723] + [725] + [059]
- [722] Taxe 17% (case 722)Net amount × 17%, from [721]
- [724] Taxe 14% (case 724)Net amount × 14%, from [723]
- [726] Taxe 8% (case 726)Net amount × 8%, from [725]
- [068] Taxe 3% (case 068)Net amount × 3%, from [059]
- [407] Total taxe (case 407)Total of [722] + [724] + [726] + [068]
- [742] Taxe UE 17% (case 742)Net amount × 17%, from [741]
- [752] Taxe hors UE 17% (case 752)Net amount × 17%, from [751]
- [762] Taxe du pays 17% (case 762)Net amount × 17%, from [761]
- [410] Total taxe (case 410)Total of [742] + [752] + [762]
- [770] Taxe 17% (case 770)Net amount × 17%, from [769]
- [768] Total taxe (case 768)Total of [770]
- [459] Acquisitions intracommunautaires (case 459)Total of [056]
- [460] Importations de biens (case 460)Total of [407]
- [461] Taxe déclarée comme débiteur (case 461)Total of [410] + [768]
- [093] Total de la taxe en amont (case 093)Total of [458] + [459] + [460] + [461]
Source
These codes were transcribed from the tax authority's own form or instructions: AED eCDF TVA_DECT 2026M1V002 (déclaration trimestrielle 2026) - https://ecdf-developer.b2g.etat.lu/ecdf/formdocs/2026/TVA_DECT/2026M1V002/TVA_DECT_FORMSTATIC_FR_2026Q03_2026M1V002.pdf.
Frequently asked questions
What is the VAT rate in Luxembourg?
The standard rate is 17%. Other rates in use: 14%, 8% and 3%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in Luxembourg?
11 sales codes and 18 purchase codes, each named after the Déclaration TVA (eCDF) box it fills, for example 701 (Chiffre d'affaires imposable 17% (case 701), 17%), 703 (Chiffre d'affaires imposable 14% (case 703), 14%) and 705 (Chiffre d'affaires imposable 8% (case 705), 8%).
How often is the Déclaration TVA (eCDF) filed?
Nefin defaults to quarterly filing, the usual period for a small or medium registered business in Luxembourg. Your tax authority may assign you a different one.
Are these Luxembourg VAT codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (AED eCDF TVA_DECT 2026M1V002 (déclaration trimestrielle 2026) - https://ecdf-developer.b2g.etat.lu/ecdf/formdocs/2026/TVA_DECT/2026M1V002/TVA_DECT_FORMSTATIC_FR_2026Q03_2026M1V002.pdf).
Does Nefin produce the Luxembourg VAT books?
Yes. The Déclaration TVA - opérations en aval lists every invoice and the Déclaration TVA - opérations en amont every bill, one row per document with a column for each return box, plus the totals the return asks for.