Luxembourg VAT number: format and validation
Format
LU followed by 8 digits. The local term is numero d'identification a la TVA (no TVA, French).
Pattern: /^\d{8}$/
- Assigned by the AED upon VAT registration and distinct from the RCS trade register number
- The last two digits are check digits derived from the first six
Example of a registered number: LU22046007
Check digit
Luxembourg VAT numbers carry a check digit (MOD 89): The last 2 digits equal the number formed by the first 6 digits taken mod 89.
Check a Luxembourg VAT number
Validated live against the Administration de l'enregistrement, des domaines et de la TVA (AED) (official register).
Enter a VAT number to see the live API response
Validate via API
The same validation as an API call, with the example number above:
curl "https://api.avatcado.com/v1/validate?vat_number=LU22046007" \
-H "Authorization: Bearer avat_live_your_api_key"import Avatcado from "@avatcado/node";
const avatcado = new Avatcado("avat_live_your_api_key");
const { data, error } = await avatcado.vat.validate({
vatNumber: "LU22046007",
});
if (data?.data.valid) {
console.log(`Registered: ${data.data.company?.name}`);
}Free tier includes 500 validations per month. Get an API key or read the API documentation.
Frequently asked questions
When must a business register for VAT in Luxembourg?
Luxembourg-established businesses can use the small enterprise franchise while annual turnover stays at or below EUR 50,000, a threshold raised from EUR 35,000 on 1 January 2025, with a 10 percent tolerance up to EUR 55,000. Above that, registration with the AED is mandatory.
What is Luxembourg's VAT rate?
The AED lists four rates: 17 percent standard, 14 percent intermediate, 8 percent reduced, and 3 percent super-reduced. At 17 percent, Luxembourg has the lowest standard VAT rate in the EU.
Related guides
- How to Validate EU VAT Numbers Programmatically
- VIES API Guide: EU VAT Validation Explained
- EU VAT Reverse Charge: What Developers Need to Know
VAT rate in Luxembourg
The standard VAT rate in Luxembourg is 17%. Reduced rates: 14%, 8%, 3%. See all Luxembourg VAT rates.
Sources
- Registration for VAT Guichet.lu (Luxembourg government), accessed August 13, 2026
- Taux de TVA AED, accessed August 13, 2026
- VIES VAT validation European Commission, accessed August 13, 2026