How do I install the Luxembourg Vat Return skill?

Run npx skillmds@latest add openaccountants/luxembourg-vat-return in your terminal (requires Node.js), paste this page's agent-chat prompt into Claude, Cursor, or any MCP-connected agent, or download the SKILL.md file and copy it into your agent's skills directory.

What does the Luxembourg Vat Return skill do?

Use this skill whenever asked to prepare, review, or classify transactions for a Luxembourg VAT return (TVA declaration) for any client. Trigger on phrases like "prepare VAT return", "Luxembourg VAT", "TVA Luxembourg", "AED return", or any request involving Luxembourg VAT filing. MUST be loaded alongside BOTH vat-workflow-base and eu-vat-directive. Holding company structures (SOPARFI/SIF/RAIF/SICAR) are in the refusal catalogue. ALWAYS read this skill before touching any Luxembourg VAT work. It is listed under AI & ML on SkillMD.

Is Luxembourg Vat Return safe to use?

This skill has not completed SkillMD's automated safety review yet. SkillMD never runs a skill's scripts for you; review the SKILL.md before installing.

Which AI agents work with Luxembourg Vat Return?

This skill is tagged as working with Claude Code, Claude.ai, OpenAI Codex. SKILL.md is an open format, so most agents that read a skills directory can load it too.

Is Luxembourg Vat Return free to use?

Yes. Installing skills from SkillMD is free. This skill is licensed under AGPL-3.

Who published Luxembourg Vat Return?

openaccountants (@openaccountants) published this skill. Their other Agent Skills are listed on their SkillMD profile.

Luxembourg Vat Return by openaccountants

Name: Luxembourg Vat Return
Author: openaccountants

Luxembourg TVA Return Skill v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

Field	Value
Country	Luxembourg
Standard rate	17% (lowest in the EU)
Reduced rates	14% (wine, certain fuels, advertising printed matter), 8% (gas, electricity, cut flowers, hairdressing), 3% (food, books, medicines, children's clothing, accommodation, restaurants — from 2024)
Zero rate	Exports, intra-EU B2B supplies
Return form	TVA declaration
Filing portal	https://ecdf.b2g.etat.lu (eCDF)
Authority	AED (Administration de l'enregistrement, des domaines et de la TVA)
Currency	EUR
Filing frequency	Monthly (turnover > EUR 620,000), quarterly (EUR 112,000-620,000), annual (< EUR 112,000)
Deadline	Monthly/quarterly: 15th of month following; annual: 1 May
Small business exemption	EUR 50,000 (from 2025)
Companion skills	vat-workflow-base v0.1+, eu-vat-directive v0.1+
Contributor	Open Accountants Skills Registry
Validated by	Pending

Conservative defaults:

Ambiguity	Default
Unknown rate	17%
Unknown purchase status	Not deductible
Unknown counterparty country	Domestic Luxembourg
Unknown B2B/B2C for EU	B2C, charge 17%
Unknown business-use	0%

Red flag thresholds:

Threshold	Value
HIGH single-transaction	EUR 5,000
HIGH tax-delta	EUR 300
MEDIUM concentration	>40%
MEDIUM defaults	>4
LOW net position	EUR 10,000

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement. Banks: BCEE (Spuerkeess), BGL BNP Paribas, ING Luxembourg, Banque de Luxembourg, Raiffeisen. Recommended — invoices, TVA number (LU + 8 digits). Ideal — prior TVA declaration, eCDF submission data.

Refusal catalogue (supplements eu-vat-directive)

R-LU-1 — Holding company (SOPARFI/SIF/RAIF/SICAR). Trigger: client is a holding or fund structure. Message: "Holding company and fund structures have extremely complex TVA positions (often fully exempt with partial recovery issues). Requires specialist adviser."

R-LU-2 — Fund management. Trigger: management company for investment funds. Message: "Fund management TVA is highly specialized. Escalate."

R-LU-3 — Partial exemption. Trigger: mixed supplies (extremely common in Luxembourg financial sector). Message: "Pro-rata required. Given Luxembourg's financial sector dominance, this is the norm rather than exception. Flag for reviewer."

Section 3 — Supplier pattern library

3.1 Luxembourg banks

Pattern	Treatment	Notes
BCEE, SPUERKEESS	EXCLUDE for fees/interest	Financial service exempt
BGL BNP PARIBAS, ING LUXEMBOURG	EXCLUDE	Same
BANQUE DE LUXEMBOURG, RAIFFEISEN	EXCLUDE	Same

3.2 Government

Pattern	Treatment	Notes
AED, ADMINISTRATION ENREGISTREMENT	EXCLUDE	Tax payment
CCSS (Centre Commun de la Securite Sociale)	EXCLUDE	Social security
REGISTRE DE COMMERCE	EXCLUDE	Registration

3.3 Utilities

Pattern	Treatment	Notes
CREOS, ENOVOS, SUDSTROUM	Domestic 8%	Gas/electricity (reduced)
POST LUXEMBOURG	Domestic 17% for non-universal services	Universal postal exempt
TANGO, POST TELECOM, ORANGE LU	Domestic 17%	Telecoms

3.4 SaaS — EU (reverse charge)

Pattern	Treatment	Notes
GOOGLE IRELAND, MICROSOFT IRELAND, ADOBE IRELAND	EU reverse charge
Note: many SaaS companies bill FROM Luxembourg (Amazon, PayPal) — these are DOMESTIC	Domestic 17%	Check invoice

3.5 SaaS — non-EU

Pattern	Treatment	Notes
NOTION, ANTHROPIC, OPENAI, FIGMA	Non-EU reverse charge

3.6 Food and entertainment

Pattern	Treatment	Notes
CACTUS, DELHAIZE, MATCH, AUCHAN	Default BLOCK	Personal provisioning
RESTAURANT	Domestic 3% (restaurant/catering)	If business entertainment, limited deductibility

3.7 Insurance

Pattern	Treatment	Notes
LA LUXEMBOURGEOISE, FOYER, LALUX	EXCLUDE	Insurance exempt

3.8 Professional services

Pattern	Treatment	Notes
EXPERT-COMPTABLE, REVISEUR	Domestic 17%
AVOCAT, NOTAIRE	Domestic 17%

3.9 Internal transfers

Pattern	Treatment	Notes
VIREMENT INTERNE	EXCLUDE
SALAIRE	EXCLUDE

Section 4 — Worked examples

Example 1 — Non-EU SaaS reverse charge

Input: NOTION LABS INC ; DEBIT ; EUR 14.68 Treatment: Non-EU reverse charge at 17%. Net zero.

Example 2 — EU service reverse charge

Input: GOOGLE IRELAND ; DEBIT ; EUR 850 Treatment: EU reverse charge at 17%.

Example 3 — Restaurant at super-reduced 3%

Input: RESTAURANT CLAIREFONTAINE ; DEBIT ; EUR 206 Treatment: Restaurant services at 3%. Net = 200. TVA = 6. If entertainment: limited deductibility. Flag.

Example 4 — Electricity at 8%

Input: ENOVOS ; DEBIT ; EUR 216 Treatment: Domestic 8%. Net = 200. TVA = 16.

Example 5 — EU B2B service sale

Input: STUDIO KREBS GMBH (DE) ; CREDIT ; EUR 3,500 Treatment: Zero-rated. Verify DE USt-IdNr.

Example 6 — Amazon (billed from LU)

Input: AMAZON EU SARL ; DEBIT ; EUR 50 Treatment: Amazon EU SARL is a Luxembourg entity — DOMESTIC 17%, not reverse charge.

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 17%

5.2 Intermediate rate 14% — wine, certain fuels, advertising print

5.3 Reduced rate 8% — gas, electricity, cut flowers, hairdressing

5.4 Super-reduced rate 3% — food, books, medicines, children's clothing, accommodation, restaurants

5.5 Zero rate — exports, intra-EU B2B

5.6 Exempt — financial services, insurance, medical, education, residential rental

5.7 EU/non-EU reverse charge — per companion skills

5.8 Blocked input — entertainment (limited), personal use

Section 6 — Tier 2 catalogue (compressed)

6.1 Financial sector TVA — nearly always partial exemption

6.2 Holding company input recovery — flag

6.3 Amazon/PayPal LU entities — domestic, not reverse charge

6.4 Restaurant entertainment — 3% but deductibility limited

Section 7 — Excel working paper template

Standard layout. Column H accepts Luxembourg TVA box codes.

Section 8 — Bank statement reading guide

Format: BCEE/BGL CSV, DD/MM/YYYY, EUR. Language: French, German, or Luxembourgish. Internal transfers: "Virement interne". Exclude.

Section 9 — Onboarding fallback

9.1 TVA number — "LU + 8 digits?"

9.2 Filing frequency — infer from turnover

9.3 Financial sector — "Are you in financial services?" (triggers partial exemption)

9.4 Prior credit — always ask

Section 10 — Reference material

Sources

Loi du 12 fevrier 1979 (TVA Law, as amended)
EU VAT Directive 2006/112/EC
AED/eCDF — https://ecdf.b2g.etat.lu

Change log

v2.0 (April 2026): Full rewrite to 10-section architecture.
v1.0: Initial skill.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).

Luxembourg Vat Return

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