VALUE ADDED TAX...VALUE ADDED TAX (Law of 12.2.1979 as subsequently modified) (Name and first name, or corporate name) (Street and house number) (Country code, post code and city)

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

VAT No. : LU Id number :

Entry date :

VALUE ADDED TAX (Law of 12.2.1979 as subsequently modified)

(Name and first name, or corporate name)

(Street and house number)

(Country code, post code and city)

Return for year 2018

Statutory deadline :

Tax office :

(2)

(1)

Financial year from / / to /233 234 2362352018 2018/

Page 1/13

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, exempt 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) 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 exemptions (Art.43 and 60bis) 015

4. Other exemptions (Art.44 and 56quater) 016

5. Manufactured tobacco 017

Page 2/13


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 exempted 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, exempt 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 %15 %14 %12 %

8 %6 %3 %

403 %

418 %

453 %

701

029

703

032

705

030

031

033

416

451

702

038

704

041

706

039

040

042

417

452

B. Intra-Community acquisitions of goods (4) 051 056

rate of 17 %15 %14 %12 %

8 %6 %3 %

exempt

711

047

713

050

715

048

049

194

712

052

714

055

716

053

054

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 3/13


D. Importation of goods 065 407

1. for business purposesrate of 17 %

15 %14 %12 %

8 %6 %3 %

exempt

721

057

723

060

725

058

059

195

722

066

724

069

726

067

068

2. for non-business purposesrate of 17 %

15 %14 %12 %

8 %6 %3 %

exempt

731

061

733

064

735

062

063

196

732

071

734

074

736

072

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 exempt within the territory 436 462

rate of 17 %

15 %

14 %

12 %

8 %

6 %

3 %

741

427

743

433

745

429

431

742

428

744

434

746

430

432

b) exempt within the territory 435

2. provided to the declaring person by suppliers not established or residing within the Community 463 464

rate of 17 %

15 %

14 %

12 %

8 %

6 %

3 %

exempt

751

437

753

443

755

439

441

445

752

438

754

444

756

440

442

3. provided to the declaring person by suppliers established within the territory 765 766

rate of 17 %

15 %761

420

762

421

Page 4/13


F. Supply of goods for which the purchaser is liable for the payment of VAT 767 768

rate of 8 % 763 764

6 % 222 223

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

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





3. Total of VAT on operational expenditures 088





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

Page 5/13


B. Total input tax non-deductible 097

1. Non recoverable input tax relating to supplies exempt 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

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

Page 6/13


V. ADDITIONAL INFORMATION

A. Declaring person1. Phone number for contacting the declaring person:

237

B. Persons employed1. Number of persons employed (average for the year) 110

- with salary or wage 108

- with no salary (family members) 109

C. Books, records and documents1. Taxable persons established in Luxemburg: place of storage of books, records and documents the keeping, drafting

and issuing of which are required by the 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 7/13


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.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

20.

Gross salaries (6)

of which productive salaries

Gross wages (6)

Occasional salaries

Compulsory social security contributions (employer's share) (7)

Accident insurance

Commissions

Staff travel and representation expenses

264

Accounting and bookkeeping fees (8)

273

278

Employer's travel and representation expenses

Electricity

Gas

Water

Heating

Telecommunications

a) Renting/leasing of immovable property with application of VAT (8)

b) Renting/leasing of immovable property with no application of VAT

c) Renting/leasing of permanently installed equipment and machinery

Fire insurance

Property tax

239

241

244

247

250

253

256

260

265

269

274

279

283

285

289

293

297

301

305

307

310

240

242

245

248

251

254

257

261

266

270

275

280

284

286

290

294

298

302

306

308

311

314

316

114

243

246

249

252

255

258

262

267

271

276

281

183

287

291

295

299

303

185

309

312

315

317

259

263

268

272

277

282

184

288

292

296

300

304

186

313

21.

22.

23.

24.

25.

26.

27.

28.

29.

30.

31.

318

321

Business tax

Licensing (cabaretage) tax and other taxes

Interest paid for long-term debts

Interest paid for short-term debts

Other financial costs

Stock and business equipment insurance

Public and professional third party liability insurance

Office expenses

Cleaning and maintenance of business premises

319

322

324

325

326

327

328

330

331

332

334

320

323

329

333

335

Page 8/13


32.

33.

34.

35.

36.

37.

38.

39.

40.

41.

42.

43.

44.

Fees and subscriptions paid to professional associations and learned societies

Papers and periodicals for business purposes

a) Expenses for work carried out by sub-contractors

b) Expenses for other work carried out by third parties

Shipping and transport expenses

Work clothes

Advertising and publicity

Packaging

Repair and maintenance of equipment and machinery

Other repairs

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

357

Total 'Appendix to Operational expenditures' (brought forward from Operational

expenditures) (9)

Car expenses

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

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 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) Tax

b) Total of expenses during the financial year 381 382

1) Fuel (petrol, diesel) and lubricants 368 369

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 9/13


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 %

15 %

14 %

12 %

(14) 12 %

8 %

6 %

(14) 4 %

3 %

394 %

exempt

771

122

772

125

774

773

123

126

124

128

197

2) Manufactured tobacco 130

b) Intra-Community acquisitions 139

1) Acquisitions other than manufactured tobacco 137

rate of 17 %

15 %

14 %

12 %

8 %

6 %

3 %

153 %

exempt

776

132

777

135

778

133

134

136

198

2) Manufactured tobacco (15) 138

Page 10/13


c) Imports (16) 147

1) Imports other than manufactured tobacco 145

rate of 17 %

15 %

14 %

12 %

8 %

6 %

3 %

149 %

exempt

781

140

782

143

783

141

142

144

199

2) Manufactured tobacco (15) 146

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 %

15 %

14 %

12 %

10 %

8 %

6 %

4 %

3 %

396 %

exempt

791

156

793

159

161

795

157

160

158

162

200

792

169

794

172

174

796

170

173

171

175

201

which of total under 1.a) is

1)

2)

stock for resale

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

Page 11/13


F. Names and addresses to be specified - points 9. and 18.a) of (A)

1. Accountant (A-9.)a) b)

Name Address

397

398

399

2. Lessor (A-18.a))a) b)

Name Address

400

401

402

G. Annual accounts1. submitted to the Trade and Companies Register (RCSL) (tick as appropriate)

998 yes 999 no

Page 12/13


Appendix to Operational expenditures

DETAIL OF EXPENSES LINE 43 BUSINESS PORTION

411 expenditures VAT excluded

412 of VAT invoiced (5)

413

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.

414 Total to be carried forward to line 43 415

Page 13/13


Important comments

1.

2.

- 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 ([email protected]) 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 .

- 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.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

Amounts entered into fields 013, 018 or 423 match the sums of the corresponding sections of the recapitulative statements submitted for the accounting period.

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.

Exclusively VAT actually invoiced; please do not show VAT due in respect of intra-Community acquisitions of goods and importation of goods or VAT due under the reverse charge.

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).

Including all special taxes (e.g. solidarity tax) charged on salaries and wages.

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.

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).

The taxable amount shall be the full cost of providing the services.

Only if the person declaring was or is able to reclaim VAT paid or declared in respect of the car's purchase.

Does not pertain to goods categorised as capital or operational expenditures.

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.

Agricultural products purchased from a taxable person applying the flat-rate scheme for farmers.

Price stated on the tax label less VAT included.

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).

Documents

VALUE ADDED TAX...VALUE ADDED TAX (Law of 12.2.1979 as subsequently modified) (Name and first name, or corporate name) (Street and house number) (Country code, post code and city)