Identification Numbers for E-Commerce Companies in Luxembourg

Depending on storage location, movement of goods, imports, and product type, multiple identification numbers may be required when selling goods to or within Luxembourg.

Value Added Tax – Registration for Taxable Supplies or Storage of Goods in Luxembourg

Companies require a value added tax registration as soon as taxable supplies are carried out in Luxembourg or goods are stored there.

VAT Identification Number

General designation: VAT Identification Number
Country-specific designation in Luxembourg: Numéro d’identification à la TVA or TVA Identification Number
Relevance: Required when taxable supplies are carried out in Luxembourg, when goods are stored in Luxembourg, or when intra-Community supplies originate from Luxembourg.
Example: Use of a fulfilment warehouse in Luxembourg by a non-Luxembourg e-commerce company.
Relations: Prerequisite for Intrastat Declarations, mandatory indication on invoices, and basis for tax reporting.
Example format: LU12345678

Intrastat – Reporting Obligation for Intra-Community Movements of Goods

Within the European Union, movements of goods must be reported statistically once certain thresholds are exceeded.

Intrastat Declaration

General designation: Intrastat Declaration
Country-specific designation in Luxembourg: Déclaration Intrastat
Relevance: Required when statistical thresholds for movements of goods between EU Member States are exceeded.
Example: Transfer of goods from a warehouse in Germany to a warehouse in Luxembourg.
Relations: Usually requires an existing VAT Identification Number.

Customs – Identification for Imports and Exports with Luxembourg

When trading with countries outside the European Union, companies must be clearly identified for customs procedures.

EORI Number

General designation: EORI Number
Country-specific designation in Luxembourg: EORI Number
Relevance: Required when goods are imported from third countries into Luxembourg, when goods are exported from Luxembourg to third countries, or when companies submit customs declarations themselves.
Example: Import of goods from a third country directly into Luxembourg.
Relations: Required for customs declarations and linked to the assessment of import VAT.
Example format: LU12345678

Excise Duty – Registration Requirement for Excise Goods

Certain goods such as alcohol, tobacco products, or energy products are subject to additional tax registration requirements.

Excise Registration

General designation: Excise registration
Country-specific designation in Luxembourg: Registration with the Administration des Douanes et Accises for excise goods
Additionally relevant: EMCS Excise Movement and Control System
Relevance: Required when excise goods are produced, stored, or traded in Luxembourg.
Example: Sale of alcoholic beverages to customers in Luxembourg.
Relations: Imports may additionally require an EORI Number.

Packaging – Producer Responsibility for Packaging

Companies supplying packaged goods to end consumers in Luxembourg are subject to obligations under extended producer responsibility for packaging.

EPR Registration Number for Packaging

General designation: EPR registration for packaging
Country-specific designation in Luxembourg: Registration in the packaging register with the Administration de l’environnement or participation in an authorised take-back system
Relevance: Required when packaged goods are supplied to private end consumers in Luxembourg.
Example: Shipping consumer goods in shipping packaging to customers in Luxembourg.
Relations: Independent from VAT registration, but marketplaces frequently verify the existence of this registration.

Waste Electrical and Electronic Equipment – Registration When Placing Electrical Devices on the Market

When selling electrical or electronic equipment in Luxembourg, extended producer responsibility applies for the collection and disposal of waste equipment.

WEEE Registration

General designation: WEEE registration
Country-specific designation in Luxembourg: Registration with an authorised take-back system for electrical and electronic equipment
Relevance: Required when electrical or electronic equipment is placed on the Luxembourg market.
Example: Sale of household appliances or consumer electronics to customers in Luxembourg.
Relations: May exist in addition to obligations related to batteries.

Electrical Batteries – Separate EPR Registration for Batteries or Battery-Operated Products

Batteries and products containing integrated batteries are subject to separate producer responsibility obligations.

EPR Registration for Batteries

General designation: EPR registration for batteries
Country-specific designation in Luxembourg: Registration with an authorised take-back system for batteries and accumulators
Relevance: Required when batteries or products with integrated batteries are sold in Luxembourg.
Example: Sale of electronic devices containing lithium batteries.
Relations: May be required in addition to WEEE registration.

Invoicing – Obligation to Use Statutory Identification Numbers Correctly

Invoices must correctly indicate statutory identification numbers so that tax obligations can be fulfilled transparently.

Mandatory Information on Invoices

Relevance: Mandatory indication of the VAT Identification Number for taxable supplies in Luxembourg.
Relations: Incorrect invoicing directly affects VAT compliance and accounting accuracy.

Accounting – Systematic Processing of All Registrations and Identification Numbers

All registrations must be correctly processed in accounting and ERP systems to ensure that tax reporting remains consistent.

Proper Accounting Processing

Relevance: Correct processing of VAT Identification Numbers, EORI Numbers, and registrations relating to packaging, electrical equipment, and batteries.
Relations: Deviations between ERP systems, marketplace data, and tax returns increase the risk of tax audits.

Data Protection – Organisational Obligations When Processing Personal Data

E-commerce companies regularly process personal data of customers and must therefore comply with the requirements of the General Data Protection Regulation.

Data Protection Obligations

Supervisory authority: Commission nationale pour la protection des données CNPD
Relevance: No separate economic identification number exists for typical e-commerce companies, but extensive organisational obligations arise under the General Data Protection Regulation.

Digital Identity – Access Requirements for Electronic Government Portals

Electronic government portals are used in Luxembourg for tax and administrative procedures.

Electronic Administrative Access

Relevance: No separate economic identification number exists, but electronic access to government portals is required in order to complete tax procedures digitally.
Relations: Electronic procedures of the Luxembourg tax administration require a clear identification of the company.

Anti-Money Laundering – Relevance Depending on the Business and Payment Model

For typical goods-based e-commerce companies, there are generally no separate registration numbers for anti-money laundering obligations, but obligations may arise under certain financial or payment models.

Anti-Money Laundering Obligations

Relevance: No separate registration number for typical goods-based e-commerce companies; relevant only for certain financial or payment models.
Supervisory authority: Cellule de renseignement financier Luxembourg CRF.

Transparency on Registration Requirements

Identification numbers form part of a comprehensive compliance structure and should be considered in relation to the specific business model. For questions regarding registration requirements or the classification of individual obligations, DutyPay provides support for companies selling goods to or within Luxembourg.