Share with your friends

Luxembourg: VAT administrative tolerance revoked as of 12 May 2020 (COVID-19)

Luxembourg: VAT administrative tolerance revoked

The Luxembourg value added tax (VAT) authorities on 12 May 2020 announced the end of an “administrative tolerance” for late submissions of VAT returns—that is, relief allowed in response to the coronavirus (COVID-19) pandemic.


Related content

Accordingly, all pending VAT returns not yet submitted because of the pandemic—in particular January and February 2020 monthly VAT returns—need to be filed as soon as possible to avoid potential penalties. No specific provisions regarding a transitional period or progressive measures are foreseen.

Enforced collection of tax debts is suspended for the time being.

Read a May 2020 report prepared by the KPMG member firm in Luxembourg

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal