On 14 July 2025, Luxembourg’s VAT authority (Administration de l’Enregistrement, des Domaines et de la TVA – AED) rolled out key updates to its VATMOSS application, streamlining the processing of VAT returns under the One Stop Shop (OSS) scheme.
What’s New?
- Improved XML File Handling: The updated system refines how VAT returns are submitted via electronic file transfer, ensuring better compatibility with EU-wide OSS formats.
- Enhanced User Authentication: Declarants must now use LuxTrust smartcards or signing sticks with professional certificates to access the portal securely.
- Mandate Management: Businesses can now issue electronic mandates to representatives directly within the VATMOSS system, simplifying delegation and compliance.
OSS Scope in Luxembourg
The OSS regime allows businesses to:
- Declare and pay VAT on cross-border B2C supplies within the EU via a single quarterly return.
- Avoid registering for VAT in each Member State where customers are located.
- Use Luxembourg as their Member State of identification, centralizing compliance.
Technical Requirements
To submit VAT returns:
- Businesses must pass electronic transmission tests with AED.
- Files must follow AED’s XML schema specifications.
- Authentication is treated as a digital signature, confirming the origin of the submission.
⚠️ Compliance Notes
- AED reserves the right to suspend access for non-compliance or technical misuse.
- All declarations are considered legally binding, and AED may use them in case of disputes.
- Users are responsible for protecting their credentials and ensuring secure access.
For full technical details and access to the updated VATMOSS system, visit the Luxembourg OSS portal.
