Luxembourg VAT number: format and validation

By Remco from Avatcado

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

Checks route through VIES. Caching is enabled by default. Read the source, original result time and freshness label alongside validity; a cached or stale result does not freshly confirm current registration.

Enter a VAT number to see its registration result, source and freshness

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.

How Avatcado validates Luxembourg numbers

  • Primary source: VIES.
  • Company name and address: yes, observed 2026-09-04.
  • When VIES is down: the most recent cached result, then a refunded 503.

See the full coverage table.

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.

How does Avatcado validate Luxembourg VAT numbers when VIES is down?

For Luxembourg VAT numbers, uncached checks use VIES, the EU's VAT Information Exchange System, which routes the query to Luxembourg's own national database. Caching is enabled by default without a requester VAT number. Read the freshness label and original result time to distinguish a new lookup from a previous result. A valid answer includes the registered company name and address that Luxembourg's tax administration publishes through VIES, which we last confirmed against a real registered number on 2026-09-04. No national register is published for Luxembourg that Avatcado can consult as a substitute, unlike the ten EU countries with a national fallback on Pro and Business, so an availability fault such as MS_UNAVAILABLE or a timeout can be answered only by eligible cache. A stored result has meta.cached: true and meta.source_status: "unavailable", plus meta.stale: true when it is past the cache window. Requester checks disable stored responses by default; cache=true opts back in. If no eligible stored result can answer, the request returns a refunded 503 (upstream_member_state_unavailable). A cached or stale result is earlier registration evidence, not a fresh check.

Related guides

VAT rate in Luxembourg

The standard VAT rate in Luxembourg is 17%. Reduced rates: 14%, 8%, 3%. See all Luxembourg VAT rates.

Sources