Deadlines

The periodic VAT declaration

The monthly VAT return must be submitted to the Central Registry of the Administration de l’Enregistrement et des Domaines in Luxembourg no later than the 15th of the 3rd month following the last day of the month

The quarterly VAT return must be submitted no later than the 15th of the 3rd month following the last day of the quarter

The annual VAT return

The annual VAT return is to be submitted to the relevant tax office by 31 December at the latest if during the year the reporting regime is monthly or quarterly

The annual VAT return is to be submitted to the relevant tax office on 31 October if during the year the taxable person is exempted from making periodic declarations

In social matters for capital companies

For the public limited company (société anonyme), the ordinary general meeting approves the accounts at the date determined in the articles of association, the annual accounts must be deposited with the Commercial and Corporate Registry within 30 days following the day the accounts are approved

For the limited liability company (société à responsabilité limitée), the general meeting approves the accounts no later than June 30th, the annual accounts must be deposited Register of Commerce and Companies no later than July 31st.