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Luxembourg

Check Luxembourg VAT numbers

Validate Luxembourg VAT numbers (TVA) against the EU VIES registry. Luxembourg numbers are LU followed by 8 digits. Luxembourg is home to many EU holding structures and regional HQs, so the same 8-digit format covers entities of widely varying scale. Every response includes the company name, registered address, and validity at query time.

EU member stateTVA Taxe sur la Valeur AjoutéeEUR

Try it

curl -X POST "https://api.vatverify.dev/v1/validate" \  -H "Authorization: Bearer $VATVERIFY_KEY" \  -H "Content-Type: application/json" \  -d '{"vat_number":"LU15627053"}'
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Facts

Format

Prefix
LU
Digits
8
Regex
^LU\d{8}$
ValidLU15627053
Bad checksumLU15627050
Bad formatLU1562705

Registry

VIES powers /v1/validate for Luxembourg.

VAT rates (EUR)

17%
Standard
14%
Reduced

certain wines, printed advertising materials

8%
Reduced

gas and electricity supply, hairdressing, clothing alteration, certain cleaning services

3%
Reduced

food, pharmaceuticals, books, newspapers, passenger transport, cultural events

What we return for Luxembourg

{
  "data": {
    "valid": true,                       // boolean validity at query time
    "vat_number": "DE129273398",
    "country": {
      "code": "DE",
      "name": "Germany",
      "vat": { "standard_rate": 19 }
    },
    "company": {
      "name": "SIEMENS AG",              // legal entity name
      "address": "..."                    // when VIES provides it
    },
    "verified_at": "2026-04-25T10:00:00Z"
  },
  "meta": {
    "request_id": "019dc...",            // for audit trail correlation
    "source": "vies",
    "source_status": "live",             // live | cached | degraded
    "cached": false,
    "latency_ms": 234
  }
}

Test against production VATs

Real numbers from publicly-documented corporate filings. Click to see the live result.

Watch out for

  • Luxembourg's 17% standard rate is the lowest in the EU; EU customers sometimes flag LU invoices as suspicious if they expect their home country's rate.
  • Since 2015, EU digital services sold from Luxembourg are taxed at the buyer's country rate (OSS/MOSS), not Luxembourg's 17%. The LU number remains valid; only the rate logic changes.
  • Many holding entities with LU numbers are not operationally active in Luxembourg; VIES confirms registration but not trading activity.

Format: 8 digits

Luxembourg VAT numbers are 8 digits prefixed with LU. The full structure is LU followed by exactly 8 digits.

The underlying identifier is the Numéro d'identification à la TVA, issued by the Administration de l'Enregistrement, des Domaines et de la TVA (AED). It is distinct from the Luxembourg national identification number used for individuals and from the RCS (Registre de Commerce et des Sociétés) number used for corporate registration.

vatverify validates LU\d{8} and routes through VIES. The Luxembourg VAT number carries a check digit that is verifiable offline.

AED is the tax authority

The Administration de l'Enregistrement, des Domaines et de la TVA (AED) maintains the Luxembourg VAT register. AED pushes updates to VIES on a regular batch cadence.

Luxembourg's three official languages (Luxembourgish, French, German) all appear on official VAT documentation, but the EU-facing form uses the same number regardless of language.

VAT rates

Luxembourg runs four rates that historically include the lowest standard rate in the EU: 17% standard, 14% intermediate, 8% reduced, and 3% super-reduced. The 14% bracket covers a defined list including some wines and printed advertising; the 8% bracket covers cleaning, hairdressing, and several other services. The 3% super-reduced bracket is broad in Luxembourg compared with most member states, covering food, books, restaurant services, children's clothing, and many cultural admissions.

Luxembourg has adjusted these rates multiple times in recent budget cycles, including a temporary one-percentage-point reduction across several brackets in 2023. Hardcoded rate constants will go stale; date-aware lookups against current AED publications are the safer default.

Financial services counterpart context

A disproportionate share of Luxembourg-bound B2B invoices flow through financial services, fund administration, and corporate holding structures. Luxembourg hosts a large investment fund industry alongside private banking and insurance.

For non-Luxembourg sellers invoicing Luxembourg financial entities, two patterns are common:

  • VAT-exempt financial services: many Luxembourg financial counterparties operate in fully or partially VAT-exempt sectors. An invoice for software services to a regulated fund manager may still be subject to VAT depending on the specific service and the manager's VAT status; check the buyer's VIES record and consult current AED guidance for the specific service category.
  • Cross-border IP and licensing flows: Luxembourg holding structures frequently hold IP rights. Invoicing royalties or licence fees to a Luxembourg entity follows standard EU place-of-supply rules for B2B services, but the underlying contract structure often involves multiple jurisdictions.

Reverse-charge categories

Luxembourg applies domestic reverse-charge to mobile phones, integrated circuits, gas, and electricity supplied between two Luxembourg VAT-registered businesses, mirroring rules applied across several member states to combat carousel fraud. This is independent of EU intra-Community reverse-charge.

Cross-border with neighbours

Luxembourg borders Belgium, France, and Germany, all EU member states. Standard EU intra-Community reverse-charge applies to B2B supplies between Luxembourg and other-EU VAT-registered businesses.

The cross-border worker flows between Luxembourg and the neighbouring countries are intense; invoicing systems serving Luxembourg counterparties typically also encounter Belgian, French, and German counterparties on the same accounts.

Caching against the AED cycle

AED pushes registration changes to VIES on a regular batch. Newly-registered Luxembourg numbers are generally visible in VIES within 24 to 48 hours. vatverify's default TTLs (30 days for valid, 24 hours for invalid) line up with this cadence.

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Automate Luxembourg VAT checks in your stack

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