What is eCDF and how to file taxes online in Luxembourg

What is eCDF?

The eCDF (electronic Compulsory Data Filing) platform is Luxembourg’s official government portal, launched by the State Centre for Information Technology (CTIE) in early 2016. Its main objective is to digitise the process of filing tax returns, such as VAT returns and annual financial statements.

Use of this portal is strictly mandatory for all individuals and legal entities who are liable for value added tax or are required to submit annual returns. The registration and login process depends on your account category and the authentication method you have chosen:

Initial registration and account opening

The process of creating an account on the portal is fairly straightforward, but there are some nuances depending on the type of profile you choose. The steps for each scenario are outlined below:

Private account (LuxTrust Private)

Go to the eCDF access request page, click the ‘Create Request’ button and log in using your LuxTrust personal certificate. The system will launch a virtual assistant that will guide you step-by-step through the process of completing the form. You will then need to sign the form with your digital signature directly within the interface and submit it to CTIE. Applications are processed manually and take at least 24 hours; you will then receive your access rights via email.

Professional account (LuxTrust Professional)

On the registration page, select the relevant option and log in using your LuxTrust professional certificate. The built-in setup wizard will also help you to complete all the fields in the application form correctly.

Important note: The form must be submitted exclusively by the future chief system administrator, who will subsequently be able to add other users. If this administrator has sole signing authority, they can immediately sign the documents electronically and send them to the relevant authority. If, however, the signature of another authorised manager is required for validation, the wizard will allow a special link to be sent to them via email. By clicking on this link, the manager will log in via their LuxTrust account, sign the form and complete the process. Approval also takes a few days, after which a notification is sent by email.

eIDAS-certified account

To create such a profile, you must log in on the home page using an eIDAS certificate. The form is completed in the same way as in the previous options, but the method of submission is completely different. You must prepare the completed form for printing using the dedicated button, print it out, sign it by hand and send it to the department by post to the address indicated on the form. Once verified (which may take a day or longer), your access details will be sent to your email address.

Submission of VAT returns and annual accounts

The eCDF platform is most commonly used for two key tasks: submitting VAT returns and filing annual balance sheets. Let’s look at the procedure for each of these tasks.

VAT returns

Log in to the eCDF homepage using your certificate (LuxTrust or eIDAS), depending on how your account was set up during registration. Then follow these three simple steps:

1. Selecting the correct form

   In the left-hand navigation menu, click on the ‘Forms’ section. In the ‘Category’ field, select ‘Value Added Tax (VAT)’, then refine your search by specifying the type, reporting period and interface language.

2. Entering data

   Click the 'Fill in' button. A PDF document will open in a new tab; you will need to enter all the required financial figures into it.

3. Submitting the declaration

   Once you have checked the information, click the ‘Submit’ button at the top of the screen. If the submission is successful, a confirmation message will appear and the date of submission will be recorded on the form. You will then be able to download a final PDF version of the document for your personal records.

Submission of annual financial statements

This process consists of several stages within the eCDF platform itself and a final step on the Luxembourg Business Register (LBR) website. Once you have logged in to the system as usual, please follow the instructions:

1. Configuring settings

   In the forms section, select the ‘Annual Reports’ category, then specify the required document parameters (type, period, language).

2. Working with the main document

   Click the ‘Fill in’ button to open the main PDF form. Enter the basic details and be sure to click the validation button in the top-left corner. This will run an error check and automatically generate additional forms (balance sheet, profit and loss statement).

3. Filling in the forms

   The generated additional forms are saved in the "Drafts" section (accessible via the left-hand menu). Open them one by one and fill in the missing information.  

4. Final submission to eCDF

   The additional forms generated are saved in the ‘Drafts’ section (accessible via the left-hand menu). Open them one by one and fill in the missing information.

5. Official registration via LBR

   Return to the main document in your drafts and click the ‘Send’ button. This will upload the standard chart of accounts, along with all associated forms, to the system.

The launch of the eCDF portal has been a significant step towards the digitalisation of Luxembourg’s tax environment. The system not only simplifies compliance with legislative and accounting requirements, but also ensures a high level of security, transparency and efficiency in document management. Although the basic functionality is intuitive, working with some of the advanced options not covered in this guide may require additional effort.