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Flag of LuxembourgVAT groups LuxembourgOptionalLast reviewed October 2026

VAT groups in Luxembourg: Groupe TVA explained

Closely linked legal persons in Luxembourg can opt to be treated as a single taxable person.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The regime

VAT group (groupe TVA), article 60ter

Who can join

Legal persons established in Luxembourg that are closely linked financially, economically and organisationally.

How it works

Configure the group in Taxera → Prepare each member from ERP data → Consolidate at group level, with adjustments → Review the group total → File the group return

Key points and dates for Luxembourg

  1. Opt-in
    Entities choose to form the group

What the group return covers

The group is one taxable person and files one return. Supplies between members are disregarded.

What your ERP has to deliver

Taxera needs the VAT data of every member company code, tagged to the right group, so each member's figures can be prepared and then consolidated. Entities outside the group stay on the standard VAT return.

The process, step by step

ERP data (all members)
Taxera: member figures
Group consolidation and adjustments
Group total for filing

Practical insights

  • Document the links between members before opting in.
  • Keep each member's ERP data separate until the group is consolidated.

Common pitfalls

  • Assuming foreign entities can join.
  • Mixing member data before consolidation.

Linked obligations in Luxembourg

VAT returns: standard returns for entities outside the group
e-Invoicing and SAF-T: same ERP data, same integration

VAT groups Luxembourg: questions, answered

Official sources

Keep this guide

Download the Luxembourg VAT groups guide as a PDF. It has the same content as this page.

More VAT group guides

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