The 2026 accounting and tax calendar for a Luxembourg company

In short. A Luxembourg company runs on four main families of deadlines: VAT (monthly, quarterly or annual depending on turnover, usually filed by the 15th of the following month), annual accounts (filed with the Trade Register within the month following their approval and no later than 7 months after year-end), corporate tax (an annual return plus quarterly advance payments), and activity-specific returns such as Intrastat. Missing a date costs money: filing surcharges, late-payment interest, penalties. This calendar brings the essentials together in one place.

The difficulty in Luxembourg is not understanding each obligation on its own: it is not forgetting one among the others. An SME juggles VAT, payroll, annual accounts, tax and sometimes Intrastat, each with its own deadline. Here is the consolidated calendar of a company's recurring deadlines in 2026, with the exact timing and the consequences of a delay, to turn a source of stress into a simple routine.

VAT: the frequency depends on your turnover

How often you file VAT is set by your annual turnover excluding tax. Three regimes coexist, with distinct deadlines (rules in force as of July 2026, source Guichet.lu).

Two points many owners miss. First, an annual recapitulative return is due in every case, by 1 May of the following year, even if you already file monthly or quarterly returns: it settles the year. Second, filing is done electronically on the eCDF platform, and payment follows the same deadline as the return. The full mechanics are set out in our article on VAT returns in Luxembourg.

Annual accounts: the appointment you cannot miss

This is the deadline whose oversight costs the most, because the surcharge falls automatically. The cycle is as follows: the annual accounts are drawn up after year-end, approved by the general meeting (within six months of year-end for most companies), validated on eCDF, then filed with the Trade and Companies Register within the month following their approval, and no later than 7 months after year-end, according to the Guichet.lu portal.

Past that seven-month deadline, increased filing fees apply in tiers:

For a year ending 31 December 2025, the date to remember is therefore end of July 2026. The preparation, the documents to gather and the eCDF-then-RCS sequence are described in our guide to filing annual accounts in Luxembourg.

Corporate tax: annual return and advances

Your company is liable for corporate income tax (CIT), municipal business tax (MBT) and, where applicable, net wealth tax (NWT). These translate into two kinds of deadline. On one side, the annual tax return, filed electronically, whose calculation is explained in our article on corporate tax in Luxembourg. On the other, quarterly advance payments called by the authority during the year, based on the last known income: they appear on your advance-payment notice and fall due at regular intervals.

The point to watch: advances are not optional. Ignoring them does not reduce the final tax, it merely shifts the burden onto a heavier balance, with interest if payment drags. It is better to set money aside as the year progresses, which up-to-date accounts let you do calmly.

The returns that depend on your activity

Beyond the common core, some deadlines only concern part of companies, depending on what they do.

• Intrastat, if your trade in goods with the European Union exceeds the annual thresholds (250 000 € for arrivals, 200 000 € for dispatches). The return is then monthly, due by the 16th working day of the following month via IDEP.WEB, as detailed in our article on the Intrastat declaration in Luxembourg.
• The recapitulative statement of intra-EU supplies of goods and services, filed alongside VAT as soon as you sell to business customers in other member states.
• Social declarations, if you have employees: payroll generates monthly declarations to the Joint Social Security Centre, with payment of contributions. An interruption is not caught up without friction.

What has no date, but can land at any time

Not every obligation is calendar-based. Two of them are managed continuously, precisely because they can arise without notice.

The FAIA audit file first: it is not filed on a set date, but the authority can request it during an audit, and you then have to produce it quickly and correctly. Books kept cleanly all year are the only real preparation. Then the 10-year retention of documents: not a one-off deadline but a standing obligation, whose importance you only measure the day you must retrieve a document from year N-6.

How to stop missing deadlines for good

The best way to manage a calendar is not to have to think about it. When the books are kept in real time, deadlines stop being last-minute sprints: VAT is prepared from invoices already recorded, annual accounts start from a year already closed month by month, and advances are provisioned as you go.

That is the principle of our model. We keep your books in the Odoo we configure for Luxembourg, with deadlines tracked by your file manager, not left to your memory. The coupling of the management tool and the bookkeeping, described in our guide to accounting firms in Luxembourg, means each return flows from data that is already current, rather than a scramble at the end of the period.

Who this calendar is not enough for

This overview covers a standard Luxembourg SME. It does not replace tailored support for special cases. A holding company, an international structure, or an activity under specific regimes (financial sector, VAT on complex transactions) have additional deadlines beyond this frame. Likewise, this calendar reflects the general rules in force as of July 2026; it is not a substitute for checking your own situation case by case. When in doubt, a word with your file manager beats a quick read.

Frequently asked questions

What is the VAT filing deadline in Luxembourg?

For monthly and quarterly returns, the 15th of the month following the period. For the annual return, 1 May of the following year. The annual recapitulative return is due before 1 May in every case.

When must annual accounts be filed?

Within the month following their approval by the general meeting, and no later than 7 months after year-end, once validated on eCDF. A year ending 31 December 2025 must therefore be filed by the end of July 2026 at the latest.

What does a company risk by filing its accounts late?

Automatic increased filing fees: 50 € between the 7th and 8th month after year-end, 200 € between the 8th and 11th, then 500 € from the 12th month, on top of the normal filing cost.

Does my company have to file an Intrastat return?

Only if your trade in goods with the EU exceeds 250 000 € a year for arrivals or 200 000 € for dispatches. Below that, you are exempt. Above it, the return is monthly, by the 16th working day of the following month.

Are tax advances mandatory?

Yes. They are called by the authority based on your last known income and appear on your advance-payment notice. Not paying them does not erase the tax: it makes the final balance heavier and can generate interest.

Read more

• Accounting firm in Luxembourg: the complete guide for an SME
• VAT returns in Luxembourg: frequency, eCDF and deadlines
• Filing annual accounts in Luxembourg: deadlines and surcharges
• Corporate tax in Luxembourg: CIT, MBT and net wealth tax
• The Intrastat declaration in Luxembourg: thresholds, deadlines and preparation

Why Advena?

We are the only Luxembourg accounting firm that keeps your books inside the management tool it deployed for you. Your deadlines are tracked by a dedicated manager, from books that are current at all times, for a closed fixed fee starting at 325 € per month, annual accounts and RCS filing included. You stop chasing dates: they arrive prepared.