Luxembourg Enhances OSS Portal for VAT Returns: July 2025 Update

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.