Streamlining Luxembourg’s VAT returns with the eCDF platform
In Luxembourg, businesses and individuals now benefit from a more efficient way to file their VAT returns, thanks to the Electronic Platform for Collecting Financial Data, known as eCDF.
Introduced in January 2016 by the State Information Technology Center (CTIE), eCDF brings together several key administrative functions—such as annual accounts and VAT declarations—within a single, user-friendly digital environment.
Transition from eTVA to eCDF
Previously, Luxembourg’s VAT retunrs and recapitulative statements were processed through the eTVA platform. While eTVA still exists for tasks like reading VAT statements and managing mandates (CI.MAN), the preparation and submission of VAT returns have fully transitioned to eCDF. As a result, eTVA now mainly serves accountants and fiduciaries who handle VAT filings on behalf of clients. For VAT refunds, the dedicated VAT Refund system remains in place.
Key features of eCDF
1. Easy access and form selection
Users can now browse a wide range of forms organized by category (e.g., VAT), type, reference period, and language.
Upon logging in with a LuxTrust certificate, declarants can benefit from various features, including data input, validation, and final submission.
2. Streamlined preparation and validation
The platform offers PDF-based forms that simplify data entry. A built-in validation system flags any errors that must be addressed before submission. Optional functions such as automated calculations help expedite the filing process by automatically filling certain fields.
3. Electronic filing
Once a declaration has passed all validation checks, it can be submitted electronically. For VAT declarations, submitted via eCDF is considered official, and the data is instantly transmitted to the VAT Authorities, Administration de l’Enregistrement, des Domaines et de la TVA (AEDT).
4. Local archiving and traceability
Declarants can save non-editable copies of all submitted forms for later reference or auditing purposes. eCDF also organizes previously filed VAT returns in chronological order, making it easy to retrieve records whenever needed.
Advantages for declarants
A significant advantage of eCDF is its secure connection through LuxTrust, which ensures the confidentiality and integrity of submitted information. Real-time validation and automated calculations also reduce mistakes, saving time and resources for taxpayers.
Furthermore, eCDF offers immediate transmission of declarations, eliminating disputes about filing dates and details. An XML transfer option is available for high-volume filers, such as accounting firms, to streamline bulk submissions. Overall, the introduction of eCDF aligns with Luxembourg’s broader objective to modernize and digitize public services, making VAT Authorities faster, more accessible, and more transparent for all.
