The glossary to understand and take action

Registration Duties, Estates and VAT Administration (AED)

The Registration Duties, Estates and VAT Administration (AED) manages, in particular, VAT and other matters falling within its remit.

Administration ou organisme professionnel · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Its role for your business

A VAT return does not replace the company's direct tax return. Keep the notified regime, deadlines and payment references specific to each obligation.

In your file

When to contact them and what to prepare

The AED acts, in particular, in matters of VAT, registration duties and estates within its remit. The indirect tax portal and Guichet information sheets help identify the relevant procedure. A company must distinguish between its VAT registration, its returns and the corresponding payments. Where international transactions or a special regime are involved, the classification of the activity comes before the choice of form.

A scenario to help you understand

Educational example

A company begins invoicing services abroad. It checks the VAT treatment and reporting obligations rather than systematically reusing a domestic invoice.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Qualifier les opérations réalisées
  • Identifier le régime et la démarche
  • Conserver déclarations et preuves de paiement

The practical question

Find out more

Pourquoi une entreprise peut-elle avoir plusieurs obligations auprès de l’AED ?

L’immatriculation, les déclarations périodiques, certaines déclarations liées aux opérations internationales et les paiements ont des objets distincts. Le régime de l’entreprise détermine les démarches réellement applicables. Tenez un calendrier et conservez les justificatifs par période. Un numéro de TVA attribué ne signifie pas que les déclarations futures ou leurs montants sont automatiquement pris en charge.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

VATValue added tax (VAT) is a consumption tax applied to transactions falling within its scope according to their own rules.VAT returnThe VAT return reports transactions and tax amounts to the AED according to the regime assigned to the taxable person.VAT numberThe VAT number identifies a person for their value added tax obligations within the relevant system.Family wealth management company (SPF)The family wealth management company (SPF) is a wealth management vehicle subject to a specific framework for eligible investors and activities.Direct Tax Administration (ACD)The Direct Tax Administration (ACD) is responsible for direct taxes falling within its remit.VAT taxable personA VAT taxable person independently carries out an economic activity subject to VAT rules.

Put it into practice

Explore further with our guides

Practical guideCorporate tax return: prepare the documents and monitor filingPractical guideVAT returns in Luxembourg: frequency, preparation and checksPractical guideVAT exemption scheme: check eligibility and monitor thresholdsPractical guideVAT registration: preparing for the first transactions

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.