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Luxembourg TIN number guide

Numéro d'identification​

Natural Persons

Numéro d'identification aka National Identification Number is the TIN for natural persons for the purpose of taxation. Additionally, for administrative purposes, the tax administration assigns a file number(NUMÉRO DE DOSSIER) to each taxpayer, ensuring streamlined and organized record-keeping. Understanding these distinctions provides clarity on the TIN-like numbering systems for both non-natural and natural persons.

Format

In Luxembourg TIN follows a 13-digit structure (9999999999999) with the final two digits serving as check digits.

The 12th digit plays a crucial role as a check digit, calculated using the "de Luhn 10" algorithm. This algorithm operates on the first 11 digits, ensuring the accuracy and integrity of the identification number.

Equally significant is the 13th digit, acting as another check digit, determined through the "de Verhoeff" algorithm, again calculated based on the initial 11 digits.

Non-Natural Persons

For non-natural persons, the national identifier(numéro d'identification nationale) assumes the role of a TIN, following the regulations stipulated by the law of 30th March 1979 on the introduction of a national identifier. The tax file number mirrors the national identifier, with the allocation of a file number being an administrative practice. Notably, there are no further regulations governing this process.

Format

When it comes to non-natural persons in Luxembourg, the TIN follows a specific structure with 11 digits (99999999999), and the crucial last digit acts as a check digit.

In this system, the 11th digit is calculated based on the difference between 11 and the remainder obtained by dividing the sum of products. Each of the first 10 digits of the ID number is multiplied by respective factors: 5, 4, 3, 2, 7, 6, 5, 4, 3, and 2. Notably, during this division, any remainder of 1 is not allocated to the generated numbers. The check digit is determined by a remainder of zero during this division process.

Numéro d'identification àla taxe sur la valeur ajoutée(No. TVA)​

Consists of 8 digits. Format - LU99999999

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Frequently Asked Questions​

Do non-EU companies need a fiscal representative and a cash deposit to register for VAT (TVA) in Luxembourg?​

Non-EU companies registering for TVA with the AED (Administration de l'Enregistrement, des Domaines et de la TVA) are not legally required to appoint a fiscal representative, but the AED may demand one and almost always requires a financial guarantee. Specifically, companies established outside the EU may be required to lodge a cash deposit with the Luxembourg Caisse des Consignations or provide a bank guarantee letter, the amount of which the AED sets based on the presumed volume of taxable transactions. [1] [2] Any appointed tax representative holds joint and several liability for all TVA debts of the foreign company, which is a critical commercial risk to negotiate before signing a mandate.

As a foreign director or shareholder of a Luxembourg company, do I need a matricule even if I live abroad?​

Since 12 November 2024, all natural persons registered or due to be registered with the RCS (Trade and Companies Register) in any capacity — manager, director, shareholder, statutory auditor — must provide their Luxembourg National Identification Number (LNIN/matricule). Non-residents who do not already have one must request its creation directly through the RCS portal, supplying a passport copy, proof of private domicile (utility bill or residence certificate not older than 6 months, translated into French, German, Luxembourgish, or English if necessary), and personal details. [3] [4] Obtaining the LNIN does not make a non-resident taxable in Luxembourg or subject to social security contributions. Failure to comply after the transitional period ends will cause RCS filings to be rejected.

Can a foreign SaaS business selling digital services to Luxembourg consumers avoid registering for TVA by using the EU OSS scheme?​

Yes. A non-Luxembourg business supplying digital services (software, streaming, e-learning) to private consumers (B2C) in Luxembourg does not need a Luxembourg TVA number if it registers under the EU One-Stop Shop (OSS) scheme in any EU member state. The OSS threshold is €10,000 in combined EU-wide B2C digital sales per year; below that threshold, Luxembourg's 17% VAT applies but can be accounted for in the seller's home country. [5] [6] For B2B digital services supplied to Luxembourg taxable persons, no Luxembourg TVA registration is required at all: the Luxembourg customer self-accounts under the reverse charge mechanism and includes the VAT on their own return.

Why does VIES sometimes show a Luxembourg TVA number as invalid even though AED confirms it is active?​

VIES queries each EU member state's national database in real time, and the Luxembourg AED database is periodically taken offline for back-up maintenance, causing intermittent "invalid" or "unavailable" responses for legitimately registered LU numbers. The European Commission acknowledges that VIES availability depends on member states' systems and advises users to retry after a short wait rather than treating a single failed query as definitive. [7] [8] If a customer disputes the validity of your LU TVA number based on a VIES error, provide them with your AED registration confirmation letter as secondary proof, and re-run the VIES check during off-peak hours (early morning CET) for a reliable result.

What penalty applies for failing to report a cross-border tax arrangement under Luxembourg's DAC6 mandatory disclosure rules?​

Luxembourg implemented the EU DAC6 Directive through the law of 25 March 2020 (effective 1 January 2021). Intermediaries (tax advisers, lawyers, accountants) and taxpayers who design, promote, or use a reportable cross-border arrangement bearing at least one hallmark under the Directive must file a report via MyGuichet.lu within 30 days of the arrangement becoming available. [9] [10] Failure to report, late reporting, or incomplete reporting — as well as failure to notify co-intermediaries — can result in administrative penalties of up to €250,000 per arrangement. The obligation applies even to arrangements structured entirely outside Luxembourg if a Luxembourg-nexus intermediary or taxpayer is involved, making this a frequent compliance gap for SOPARFI and fund structures.