In the context of the Covid-19 pandemic, the Luxembourg VAT Administration (AEDT) and STATEC have announced tolerance measures relating to VAT and Intrastat declarations.
The AEDT has announced the following tolerance measures for VAT declarations :
Taxable persons wishing to obtain a refund of a larger credit must follow the procedure outlined in Article 55.3 of the VAT law.
STATEC extends the deadline for filing INTRASTAT declarations for the reference months from February 2020 to May 2020, according to the following new submission plan:
From the reference month “June 2020”, declarations must be filed again according to the usual calendar, i.e. on the 16th working day following the reference month.
If you have any doubts about the usual reporting deadlines, please consult our recapitulative table.