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Luxembourg Removes Paper VAT Filing Requirement

by Ulrika Lomas, Tax-News.com, Brussels

24 January 2017

The Luxembourg Government has newly announced that taxpayers will no longer need to submit paper copies of VAT returns and accompanying documents.

In fact, the tax authority now reserves the right, from the 2017 taxation year, to reject documents submitted in paper form, other than those documents that are legally permitted to be submitted in paper form.

The Government underscored that this does not impact the requirement to retain documents that may be later requested by the tax administration, for instance as part of an audit.

TAGS: compliance | VAT tax authority guidance | tax | value added tax (VAT) | audit | Luxembourg | tax authority | VAT compliance matters

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