The glossary to understand and take action

Durable medium

A means enabling information sent to its recipient to be stored and subsequently consulted without alteration for an appropriate period.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

In a distance sale, certain information and confirmations must be provided on a durable medium. An editable web page does not automatically fulfil this function. The retention, accessibility and stability of the content actually provided must be examined.

In your file

What this changes in practice

A durable medium makes it possible to retain information personally addressed to an individual and consult it later under the required conditions. The mere availability of editable text on a web page does not necessarily meet this function. The choice of medium depends on the obligation concerned. The company must be able to provide the information at the right time and preserve its version, without confusing accessibility with proof of delivery.

A scenario to help you understand

Educational example

A trader confirms a distance contract by providing the required information in a form that the customer can retain and consult.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Vérifier l’obligation de remise
  • Conserver la version communiquée
  • Documenter le moment de transmission

The practical question

Find out more

Un lien vers une page modifiable suffit-il toujours comme support durable ?

Pas nécessairement. Il faut examiner la capacité du destinataire à conserver et consulter l’information qui lui a été adressée dans les conditions requises. Le support et le mode de remise doivent correspondre à l’obligation concernée. Une entreprise doit pouvoir identifier la version communiquée, plutôt que renvoyer uniquement à un texte susceptible de changer après la conclusion du contrat.

Connecting concepts

Terms to know as well

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

ConsumerA consumer is a natural person acting for purposes outside their professional activity, within the applicable definition.Right of withdrawalThe right of withdrawal makes it possible, in situations provided for by law, to withdraw from a contract within a specified period and according to specified procedures.Audit trailA set of links and records making it possible to understand a transaction from its source document through to its recording and controls.Consumer Protection DirectorateThe Consumer Protection Directorate is involved in consumer protection in Luxembourg. Its resources help professionals understand the rules applicable to their relationships with private individuals.VATValue added tax (VAT) is a consumption tax applied to transactions falling within its scope according to their own rules.ILNAS — standardisation and product safetyILNAS is the Luxembourg administration responsible for standardisation, accreditation, and product and service safety and quality missions. Its role is particularly relevant to businesses that place products on the market.

Put it into practice

Explore further with our guides

Practical guideSales to consumers: organising contracts, invoices and complaints

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.