Luxembourg is the financial heart of Europe, hosting thousands of investment funds and multinational headquarters. Its tax system is managed by the Administration de l’Enregistrement, des Domaines et de la TVA (AED) for indirect taxes and the Administration des Contributions Directes (ACD) for direct taxes.
For international businesses, Luxembourg offers the attractive 17% Standard VAT rate (the lowest in the EU). However, compliance is strict. The ecosystem relies on a complex interplay between the National ID (Matricule), the VAT Number, and the RCS (Trade Register) Number. Confusing these three identifiers is the most common cause of failed B2B onboarding and rejected e-invoices.
Introduction
The backbone of Luxembourg’s fiscal infrastructure is the Centre Commun de la Sécurité Sociale (CCSS), which generates the foundational ID numbers.
For global enterprises, the challenge is verifying the 13-digit Matricule. While the VAT number (8 digits) is public via VIES, the Matricule (used for payroll, direct tax, and social security) follows a strict logic based on birth dates or incorporation dates. A validation mismatch here can block regulatory reporting (FAIA/SAF-T).
