The Luxembourg eCDF system
The use of eCDF is mandatory for all individuals and legal entities that are subject to value added tax or that are required to file annual accounts. However, the registration and access procedure varies slightly depending on the type of eCDF account and the authentication method:
- Professional eCDF account for LuxTrust professional certificates: this type of account allows deposits to be made for the account holder or other filers and can be requested by individuals or legal entities. In both cases, the applicant must have a LuxTrust Professional certificate as a means of authentication, which must include the company's “Organizational Unit” identification number, also known as “OU.” This “OU” number corresponds to the company's RCSL number or VAT number, which is indicated when applying for the LuxTrust Professional certificate.
The main administrator can subsequently grant access to the system to other employees of the company, but all professional LuxTrust certificates subsequently linked to the eCDF account must contain the same “OU” as the main administrator's professional LuxTrust certificate.
- Private eCDF account for private LuxTrust certificates: this type of account only allows deposits to be made to the account holder, can only be requested by individuals and requires a private LuxTrust certificate.
- Account for eIDAS certificates: this type of account only allows deposits to be made to the account holder, can be requested by individuals or legal entities and requires an eIDAS certificate.
First-time applications
The process for opening an account in the eCDF system is fairly simple, although it differs slightly depending on the type of account. Below is the procedure to follow in each case:
Private eCDF account for private LuxTrust certificates
To apply for this type of account, you must go to the eCDF system access request page, click on the “Access request” button, and log in using a private LuxTrust certificate. This will launch a wizard that will guide you through the process and help you complete the eCDF application form. Once completed, the wizard will allow you to electronically sign the application form and send it electronically to the CTIE.
Once the process is complete, the application will be reviewed manually and after one or more days, the applicant should receive eCDF access rights by email.
Professional eCDF account for LuxTrust Professional certificates
To apply for this type of account you must go to the eCDF system access request page, click on the “Access request” button, and log in using a LuxTrust Professional certificate. As in the previous case, when you log in, a wizard will appear to guide you through the process and help you complete the eCDF application form.
It is important to note that the eCDF application form should only be submitted by the future eCDF main administrator. This administrator will then be able to add additional users electronically.
If the future eCDF main administrator is also a legal representative with exclusive signing authority, the application form can be signed electronically immediately and sent electronically to the CTIE via the wizard. However, if the form must be signed by another legal representative with exclusive signing authority, the wizard offers an option to send an email with a link to the legal representative. Through this link, the legal representative can connect to an eCDF wizard, electronically sign the form using their LuxTrust certificate, and send it electronically to the CTIE.
Once the process is complete, the application will be reviewed manually, and after one or more days, the applicant should receive the eCDF access rights by email.
Professional eCDF account for LuxTrust Professional certificates
To request this type of account you must go to the eCDF system access request page, click on the “Access request” button, and log in using an eIDAS certificate. Upon logging in, you will need to fill out a request form as in the previous cases, but in this case, the submission process is different. After filling out the form, you must use the “Prepare for printing” button to print the form, then sign it by hand and send it by post to the address indicated on the form.
Once the process is complete, the application will be reviewed manually and after one or more days, the applicant should receive eCDF access rights by email.
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Learn moreTVA and annual accounts filing
The two main procedures that the eCDF system allows are VAT returns and annual accounts returns. The procedure to follow in each case is outlined below:
VAT returns
To file a VAT return, you must first go to the eCDF system homepage and log in using a professional LuxTrust certificate, private LuxTrust certificate, or eIDAS certificate, depending on how your account was set up when you registered. Once you have logged in, you need to follow a simple three-step process:
1. Step 1️⃣ – Select the type of form to be completed:
Click on the “Forms” link on the left, which will display a page where you can select various items. First, select the “Value Added Tax (VAT)” form in the ‘Category’ field, then adjust the type of form by completing the “Type,” “Period,” and “Language” fields.
2. Step 2️⃣ – Complete the form:
Once you have completed the various fields, click on the “Fill the form” button, which will open a new tab with the form in PDF format that you must complete.
3. Step 3️⃣ – Submit the form:
Once the form has been completed, click on the “Submit” button above the form to send it electronically. If the return has been submitted correctly, a confirmation message will appear and the date of submission will be displayed at the top of the form. A “Download PDF” button will appear, allowing you to download a PDF version of the return.
Annual accounts declaration
The submission of annual accounts consists of several stages that must be completed within the eCDF platform and a final stage that must be completed on the website of the Luxembourg Business Register (LBR). As with the VAT procedure, to file annual accounts, you must first go to the eCDF system home page and log in using a professional LuxTrust certificate, private LuxTrust certificate, or eIDAS certificate, depending on how the account was configured at the outset. Once you have logged in, you must follow the steps below:
1. Step 1️⃣ – Select the type of form to be completed:
Click on the “Forms” link on the left, which will display a page where you can select various items. First, select the “Annual Accounts” form in the ‘Category’ field, then adjust the type of form by completing the “Type,” “Period,” and “Language” fields.
2. Step 2️⃣ – Complete the main form:
Once you have completed the different fields, click on the “Fill the form” button, which will display a new tab with the main form in PDF format that must be completed. Once completed, you must validate it by clicking on the “Validate” button in the upper left corner. This will verify that there are no errors and create additional forms as selected in the main form, for the balance sheet and the profit and loss account.
3. Step 3️⃣ – Complete the additional forms:
Once the additional forms have been generated, they are located in the “Drafts” section, which can be accessed via a link in the menu on the left. Once there, select the forms one by one and complete them.
4. Step 4️⃣ – Submit the forms:
Once all the forms have been completed, you must return to the main form, also located in the “Drafts” section, and click on the “Submit” button. This will send the standard accounting plan along with all the other forms.
5. Step 5️⃣ – Official submission of the annual accounts to the LBR):
Once the annual accounts have been deposited in the eCDF system, you must go to the the Luxembourg Business Registe, log in to the system, and officially file the annual accounts, indicating during the procedure that the annual accounts have been validated on the eCDF platform by checking the corresponding box so that the Luxembourg Business Registers can automatically retrieve the accounting data from the eCDF platform.
Conclusion
The adoption of the eCDF system is a fundamental step in the digital transformation of the tax environment in Luxembourg. This platform not only simplifies compliance with legal and accounting obligations but also offers greater security, traceability, and efficiency in document management. Although its use is relatively simple in most cases, it can become a little complicated with certain advanced features that are not detailed in this guide.
If you need help with these procedures, whether it's creating an account or filling out one of the forms, remember that EasyBiz is here to help. Contact us and we'll make your life easier.
