Page 1/11 Recette Centrale B.P. 1004 L-1010 Luxembourg Tél. (1) : (+352) 247-80800 IBAN : LU31 1111 0114 1970 0000 Code BIC : CCPLLULL URL (1) : http://www.aed.public.lu Statutory deadline : Tax office : (2) (1) Entry date : VALUE ADDED TAX (Law of 12.2.1979 as subsequently modified) Return for year 2019 Financial year from 233 / 234 / 2019 to 235 / 236 / 2019 (Name and first name, or corporate name) (Street and house number) (Country code, post code and city) I. ASSESSMENT OF TAXABLE TURNOVER Amounts VAT excluded A. Overall turnover 012 1. VAT accounting scheme (tick as appropriate) 204 on sales 205 on payments received 2. Total Sales / Receipts (taxed, and out of national scope transactions, according to business branch) a) Supply and profit margin 1) Supply of inhouse manufactured goods 001 2) Supply of goods not manufactured inhouse 002 3) Net profit margin (special arrangement: Art. 56ter-1 and 56ter-2) 003 b) Supply of services 004 c) Disposal of tangible and intangible capital assets when those transactions are ancillary transactions 005 d) Telecommunications services, radio and television broadcasting services as well as electronically supplied services supplied to non-taxable persons in other Member States for which the total annual value does not exceed EUR 10.000 (place of supply fixed by Art. 17(2), point 7bis, par 3) 471 e) 206 007 3. Other assimilated supplies a) Application of goods for private use or for that of the staff (Art.13(a)) 008 b) Application for the purpose of business of goods produced in the course of the business (Art.13(b)) 009 c) Use of goods considered business assets for purposes other than those of the business (Art.16(a)) 010 d) Supply of services carried out free of charge for purposes other than those of the business (Art.16(b)) 011 B. Exemptions and deductible amounts 021 1. Intra-Community supply a) of goods (Art.43(1)(d) and (f)) to persons identified for VAT purposes in another Member State (MS) (3) 013 b) of new means of transport (Art. 43(1)(e)) to persons not identified for VAT purposes who are established or reside in an other MS 202 2. Exports (Art. 43(1)(a) and (b)) 014 3. Other ions (Art.43 and 60bis) 015 4. Other ions (Art.44 and 56quater) 016
Page 2/11 5. Manufactured tobacco whose VAT was collected at the source or at the exit of the tax warehouse together with excise duties 017 6. Transactions carried out (for which the place of supply is) abroad a) Supply, subsequent to intra-community acquisitions of goods, in the context of triangular transactions, when the customer identified for VAT purposes in the MS of destination of the goods is liable for payment of VAT in that MS (3) 018 b) Supply of goods (other than new means of transport and products subject to exise duty), dispatched or transported by or on behalf of the supplier, carried out to customers not identified for VAT purposes and established or residing in the MS where the dispatch or transport ends, when these supplies are taxable in that MS (distance selling) 203 c) Supply of services, other than ed from VAT in the customer's MS, to customers identified for VAT purposes in another MS, for which the customer is liable for VAT (3) 423 d) Supply of services to customers identified for VAT purposes in another MS, in the customer's MS 424 e) Supplies carried out within the scope of the special arrangement of art. 56sexies 226 f) Other supplies carried out (for which the place of supply is) abroad 019 7. Inland supplies for which the customer is liable for the payment of VAT 419 C. Taxable turnover (012-021) 022 II. ASSESSMENT OF TAX DUE (output tax) Taxable amount (net of VAT) Tax A. Breakdown of taxable turnover 037 046 rate of 17 % 14 % 8 % 40 418 % 45 701 702 703 704 705 706 031 040 033 042 416 417 451 452 B. Intra-Community acquisitions of goods (4) 051 056 rate of 17 % 711 712 14 % 713 714 8 % 715 716 049 054 194 of manufactured tobacco whose VAT is collected at the exit of the tax warehouse together with excise duties 719 C. Acquisitions, in the context of triangular transactions, made for a subsequent supply to a customer identified for VAT purposes in the MS of destination of the goods, and for which that customer has been designated as liable for the payment of VAT (Art. 18ter(2), subpar. 2) 152
Page 3/11 D. Importation of goods 065 407 1. for business purposes rate of 17 % 14 % 8 % of manufactured tobacco whose VAT is collected at the exit of the tax warehouse together with excise duties 729 2. for non-business purposes rate of 17 % 731 14 % 733 8 % 735 063 721 723 725 059 195 196 722 724 726 068 732 734 736 073 E. Supply of services for which the customer is liable for the payment of VAT 409 410 1. provided to the declaring person by suppliers established or residing in another MS of the Community a) not within the territory 436 462 rate of 17 % 741 742 14 % 743 744 8 % 745 746 431 432 b) within the territory 435 2. provided to the declaring person by suppliers not established or residing within the Community 463 464 rate of 17 % 751 752 14 % 753 754 8 % 755 756 441 442 445 3. provided to the declaring person by suppliers established within the territory 765 766 rate of 17 % 761 762 F. Supply of goods for which the purchaser is liable for the payment of VAT 767 768 rate of 8 % 763 764 G. Special arrangement for tax suspension: adjustment (Art. 60bis, (5) and (8)) 227 H. Total tax due (046+056+407+410+768+227) (to be carried forward to point IV.A) 076
Page 4/11 III. ASSESSMENT OF DEDUCTIBLE TAX (input tax) A. Total input tax 093 1. Total of VAT on stock entries 080 a) VAT invoiced by other taxable persons for goods or services supplied 077 b) VAT due in respect of intra-community acquisitions of goods other than manufactured tobacco 078 c) VAT due or paid in respect of importations of goods other than manufactured tobacco and goods for non-business purposes 079 d) VAT due under the reverse charge (cf points II.E and F) 404 2. Total of VAT on capital expenditures 084 a) VAT invoiced by other taxable persons for goods or services supplied 081 b) VAT due in respect of intra-community acquisitions of goods other than manufactured tobacco 082 c) VAT due or paid in respect of importations of goods other than manufactured tobacco and goods for non-business purposes 083 d) VAT due under the reverse charge (cf points II.E and F) 405 3. Total of VAT on operational expenditures 088 a) VAT invoiced by other taxable persons for goods or services supplied 085 b) VAT due in respect of intra-community acquisitions of goods other than manufactured tobacco 086 c) VAT due or paid in respect of importations of goods other than manufactured tobacco and goods for non-business purposes 087 d) VAT due under the reverse charge (cf points II.E and F) 406 4. Other 179 a) Tax due in respect of the application of goods for business purposes as referred to in Art. 13(b) (cf.point I.A.3.b) 090 b) Tax paid as joint and several guarantee in accordance with the conditions laid down in Art. 48 092 c) Adjusted tax - special arrangement for tax suspension (Art.60bis(9), subpar. 2) 228 B. Total input tax non-deductible 097 1. Non recoverable input tax relating to supplies pursuant to Art. 44 and 56quater 094 2. Non recoverable proportion of input tax determined in accordance with Art. 50 095 3. Non recoverable input tax in accordance with Art. 56ter-1(7) and 56ter-2(7) (when applying the margin scheme) 096 C. Adjustment of deductions (a decrease of the recoverable input tax has to be identified by a minus sign) 101 1. Adjustment of deductions a) in accordance with provisions of Art. 53 098 b) in accordance with provisions of the grand-ducal Regulation of 7 March 1980 - option to tax land 099 2. Other: 229 100 D. Total input tax deductible (093-097 + 101) (to be carried forward to point IV.B) 102
Page 5/11 IV. TAX TO BE PAID OR TO BE RECLAIMED A. Total tax due (brought forward from point II.H) 103 B. Total input tax deductible (brought forward from point III.D.) 104 C. Exceeding amount (a surplus of deductible tax must be preceded by a minus sign) (103-104) 105 V. ADDITIONAL INFORMATION A. Declaring person 1. Phone number for contacting the declaring person: 237 B. Persons employed 1. Number of persons employed (average for the year) 110 - with salary or wage 108 - with no salary (family members) 109 C. Books, records and documents 1. Taxable persons established in Luxemburg: place of storage of books, records and documents the keeping, drafting and issuing of which are required by the modified VAT law of 12 February 1979 and its implementing provisions, when this place of storage is outside of the territory of Luxemburg (Art. 65) : 238 The undersigned hereby certifies/certify that the information given in this return is true and complete., Date Signature(s)
Page 6/11 Appendix to the VAT return TOTAL BUSINESS PORTION if applicable VAT included % VAT excluded of VAT invoiced (5) A. Total operational expenditures 192 193 1. Gross salaries (6) of which productive salaries 2. Gross wages (6) 3. Occasional salaries 239 241 244 247 240 242 245 248 114 243 246 249 4. Compulsory social security contributions (employer's share) (7) 250 251 252 5. Accident insurance 253 254 255 6. Commissions 256 257 258 259 7. Staff travel and representation expenses 260 261 262 263 8. 264 265 266 267 268 9. Accounting and bookkeeping fees (8) 269 270 271 272 10. 273 274 275 276 277 11. 278 279 280 281 282 12. Employer's travel and representation expenses 283 284 183 184 13. Electricity 285 286 287 288 14. Gas 289 290 291 292 15. Water 293 294 295 296 16. Heating 297 298 299 300 17. Telecommunications 301 302 303 304 18. a) Renting/leasing of immovable property with application of VAT (8) 305 306 185 186 b) Renting/leasing of immovable property with no application of VAT 307 308 309 c) Renting/leasing of permanently installed equipment and machinery 310 311 312 313 19. Fire insurance 314 315 20. Property tax 316 317 21. 318 319 320 22. 321 322 323 23. Business tax 324 24. Licensing (cabaretage) tax and other taxes 325 25. Interest paid for long-term debts 326 26. Interest paid for short-term debts 327 27. Other financial costs 328 329 28. Stock and business equipment insurance 330 29. Public and professional third party liability insurance 331 30. Office expenses 332 333 31. Cleaning and maintenance of business premises 334 335
Page 7/11 32. Fees and subscriptions paid to professional associations and learned societies 33. Papers and periodicals for business purposes 34. a) Expenses for work carried out by sub-contractors b) Expenses for other work carried out by third parties 35. Shipping and transport expenses 36. Work clothes 37. Advertising and publicity 38. Packaging 39. Repair and maintenance of equipment and machinery 40. Other repairs 41. New acquisitions (tools and equipment) if their cost can be fully allocated to the year of acquisition or creation pursuant to Article 34 of Income Tax Law 42. 357 43. Total 'Appendix to Operational expenditures' (brought forward from Operational expenditures) (9) 44. Car expenses B. Assessment total of the taxable amount (10) for non-business use of assets allocated to business (Art.16/a) (to be carried forward to point 336 337 115 188 343 345 347 349 351 353 355 358 361 190 338 187 189 344 346 348 350 352 354 356 359 362 191 I.A.3.c) of the annual return) 389 1. Motor vehicles a) Values 1) Book (net asset) value at the beginning of the financial year 363 2) Acquisitions during the financial year 364 3) Sales during the financial year 365 4) Depreciation during the financial year (11) (to be carried forward to b)5)) 366 5) Book (net asset) value at the end of the financial year 367 Taxable amount (net of VAT) b) Total of expenses during the financial year 381 382 1) Fuel (petrol, diesel) and lubricants 368 369 Tax LPG 372 373 2) Repairs and servicing 374 375 3) Tyres, etc. 376 377 4) Leasing / renting 378 379 5) Depreciation (11) (brought forward from a)4)) 380 c) Number of km travelled during the financial year km travelled 383 non-business portion (km) 384 non-business portion (in %) 385 Non-business part of expenditures for motor vehicules (VAT excluded) (385x381) 386 2. Other assets: 387 388
Page 8/11 C. Supplies carried out within the scope of the special arrangement of art. 56sexies 166 1. Services supplied by the declaring person himself as a registered taxpayer in Luxembourg 106 2. Services to be declared and taxed by the registered taxpayer in Luxembourg, which have been supplied by fixed establishments located in other Member States 107 D. Total entry of stock for business purposes (all amounts VAT excluded) (12) not falling within the scope of Art. 56ter-1 and 56ter-2 154 of which goods for resale 155 1. Purchases of goods (within the territory of Luxembourg or abroad and subsequently brought to Luxembourg) which give rise to a chargeable event for the supplier or for the taxable person acquiring the goods 148 a) Purchases within the country (13) 131 1) Purchases other than manufactured tobacco 129 rate of 17 % 14 % (14) 12 % 8 % 394 % 128 2) Manufactured tobacco 130 771 772 774 773 124 197 b) Intra-Community acquisitions 139 1) Acquisitions other than manufactured tobacco 137 rate of 17 % 14 % 8 % 15 136 2) Manufactured tobacco (15) 138 776 777 778 134 198 c) Imports (16) 147 1) Imports other than manufactured tobacco 145 rate of 17 % 14 % 8 % 149 % 144 2) Manufactured tobacco (15) 146 781 782 783 142 199
Page 9/11 2. Purchases of goods (within the territory of Luxembourg or abroad and subsequently brought to Luxembourg) which don't give rise to a chargeable event neither for the supplier nor for the taxable person acquiring the goods 150 3. Purchases of goods abroad which are not brought to Luxembourg 151 E. Stock / Miscellaneous (amounts VAT excluded) Start of financial year End of financial year 1. Total stock and tobacco 168 181 a) Stock not falling within the scope of Art. 56ter-1 and 56ter-2 and manufactured tobacco referred to in b) excluded 163 176 rate of 17 % 791 792 14 % 793 794 (14) 12 % 797 798 8 % 795 796 396 % 158 162 200 171 175 201 which of total under 1.a) is 1) stock for resale 2) goods produced inhouse 164 165 177 178 b) Manufactured tobacco in stock 167 180 2. Work in progress (VAT excluded) 116 117 3. Receivables from clients (VAT excluded) 118 119 4. Payments made on account by clients (VAT excluded) 120 121 F. Names and addresses to be specified - points 9. and 18.a) of (A) 1. Accountant (A-9.) a) Name b) Address 397 398 2. Lessor (A-18.a)) a) Name b) Address 399 400 401 402 G. Annual accounts 1. submitted to the Trade and Companies Register (RCS) (tick as appropriate) 998 yes 999 no
Page 10/11 Appendix to Operational expenditures 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. DETAIL OF EXPENSES LINE 43 411 BUSINESS PORTION expenditures VAT excluded of VAT invoiced (5) 412 413 Total to be carried forward to line 43 414 415
Page 11/11 Important comments 1. - The return, duly completed and provided with an electronic signature (Luxtrust), is to be transmitted electronically to the administration via the system accessible for this purpose on the website of the administration. In accordance with the legal provisions, only the taxable person and the non-taxable legal person authorized to only file an annual return may file that annual return, duly completed and signed, by the delivery on paper of the form made available by the administration in electronic form at the address indicated at the top of the first page. This annual return can only be processed by the competent tax office once entered into the IT-system by the Recette Centrale. - In case of technical problems in relation to the electronic deposit of the return by ecdf, please contact the technical support ecdf. See the contact details on the website www.ecdf.lu under Contact. - The business support is provided by the general helpdesk (info@aed.public.lu) respectively by the tax office in charge, which can be determined on the following website: www.aed.public.lu/functions/contact/bureaux_imposition - In case of technical problems concerning the various electronic services related to VAT, please contact the heldesk etva. See the contact details on the website www.etva.lu. 2. - VAT having become chargeable during the tax period stated on page 1 is to be paid to the State before March first of the year following the tax period (declaring person under Annual Plan) respectively before May first of the year following the tax period (declaring person under periodic conditions). To this end, a return is to be submitted by the same date, setting out all the information needed to calculate the tax and the deductions to be made. - In case of closing down of business, the statutory deadline for submission of this return and payment of tax is within 2 months following closing down of business. - The date of the deposit deadline is available for information only and without guarantee on the first page of the internet site www.aed.public.lu, the official regulations being legally binding. - Please clearly indicate your matricule in all of your correspondence and when making payments. - For each tax period, a separate return is to be submitted. - The annexed forms are to be filled in accurately and filed jointly with the return. - The payment of the tax has to be made to the IBAN account: LU31 1111 0114 1970 0000 Code BIC: CCPLLULL - A surplus of input tax shall be refunded by a transfer to the bank account the declaring person has indicated to the Administration. 3. Amounts entered into fields 013, 018 or 423 match the sums of the corresponding sections of the recapitulative statements submitted for the accounting period. 4. Intra-Community acquisition of goods (Art. 18(1)) and application treated as such (Art. 18bis). Supply of goods, made within the territory in the context of triangular transactions and for which the declaring person is liable for payment of VAT. 5. Exclusively VAT actually invoiced; please do not show VAT due in respect of intra-community acquisitions of goods and or VAT due under the reverse charge. 6. Not including payments on behalf of third parties (e.g. sickness benefits advanced on behalf of the national healthcare system - Caisse Nationale de Santé - and which will be reimbursed by the latter). 7. Including all special taxes (e.g. solidarity tax) charged on salaries and wages. 8. Names and addresses to be specified under F). Deduction of VAT in respect of operating costs can be refused if the supplier's name is not or cannot be indicated. 9. A detailed list of expenses not listed under point (A) of the appendix to the annual return can be joined as 'Appendix to Operational expenditures'; total sums of such an 'Appendix' are to be carried forward to line 43 of point (A). 10. The taxable amount shall be the full cost of providing the services. 11. Only if the person declaring was or is able to reclaim VAT paid or declared in respect of the car's purchase. 12. Does not pertain to goods categorised as capital or operational expenditures. 13. Including electricity, gas, heat and cooling energy supplied by a taxable person not established in Luxembourg, when the person declaring is liable for the payment of VAT under the reverse charge mechanism. 14. Agricultural products respectively stock of goods purchased from a taxable person applying the flat-rate scheme for farmers. 15. Price stated on the tax label less VAT included. 16. Including taxes, duties, levies and other charges, excluding VAT itself, as well as incidental expenses, such as commission, packing, transport and insurance costs, incurred up to the first place of destination within the country. The taxable amount shall also include any of the afore-mentioned incidental expenses resulting from transport to another place of destination within the Community, if that other place is known when the chargeable event occurs (Art. 34).