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27.7 eCDF Electronic Filing System

What Is eCDF?​

eCDF (eCDF - Electronic Declaration and Filing) is Luxembourg's mandatory electronic platform for filing VAT returns and other tax declarations. All VAT-registered businesses must file their VAT returns through the eCDF system.

eCDF Registration​

Step 1: Obtain Access​

  • Business Registration: Must be registered with RCS
  • VAT Registration: Must have VAT number
  • Access Request: Request eCDF access through tax authorities

Step 2: Receive Credentials​

  • Username: Provided by tax authorities
  • Password: Initial password provided, must be changed on first login
  • Security: Two-factor authentication may be required

Step 3: First Login​

  • Log in to eCDF portal
  • Change password
  • Complete profile setup
  • Verify business information

eCDF Features​

1. VAT Return Filing​

  • Online Forms: Complete VAT return forms online
  • Calculations: System performs automatic calculations
  • Validation: Built-in validation checks
  • Submission: Electronic submission and confirmation

2. Payment Integration​

  • Payment Options: Pay VAT directly through eCDF
  • Bank Transfer: Link to bank account for payments
  • Payment Confirmation: Receive payment confirmation
  • Payment History: View payment history

3. Document Management​

  • Upload Documents: Upload supporting documents
  • View Returns: Access previous VAT returns
  • Download Copies: Download copies of filed returns
  • Document Storage: Secure document storage

4. Notifications​

  • Filing Reminders: Receive reminders for filing deadlines
  • Payment Reminders: Receive payment reminders
  • Status Updates: Receive updates on return processing
  • Refund Notifications: Notified when refunds are processed

Filing VAT Return Through eCDF​

Step 1: Log In​

  • Access eCDF portal
  • Enter username and password
  • Complete two-factor authentication (if required)

Step 2: Select Return Type​

  • Choose "VAT Return" (Déclaration TVA)
  • Select reporting period (month, quarter, or year)
  • Verify period dates

Step 3: Enter Data​

  • Output VAT: Enter VAT collected on sales
  • Input VAT: Enter VAT paid on purchases
  • Adjustments: Enter any adjustments
  • Calculations: System calculates net VAT automatically

Step 4: Review and Validate​

  • Review all entries
  • Check calculations
  • Verify totals
  • System validates data automatically

Step 5: Submit​

  • Submit return electronically
  • Receive confirmation number
  • Print or save confirmation
  • Return is filed

eCDF Data Requirements​

Output VAT Section​

  • Total Sales: Total sales excluding VAT
  • VAT by Rate: VAT at each rate (17%, 14%, 8%, 3%)
  • Total Output VAT: Sum of all output VAT

Input VAT Section​

  • Total Purchases: Total purchases excluding VAT
  • VAT by Rate: Input VAT at each rate
  • Total Input VAT: Sum of all input VAT

Net VAT Calculation​

  • Output VAT: Total output VAT
  • Input VAT: Total input VAT
  • Net VAT: Output VAT - Input VAT
  • Payable or Refundable: Amount to pay or receive

eCDF Payment Process​

Payment Methods​

  1. Bank Transfer: Direct bank transfer from eCDF
  2. Online Banking: Link to online banking
  3. Credit Card: Credit card payment (fees may apply)
  4. SEPA Direct Debit: Automatic debit authorization

Payment Deadlines​

  • Same as Filing Deadline: Payment due by filing deadline
  • Late Payment: Interest and penalties apply
  • Payment Confirmation: Receive confirmation after payment

eCDF Security​

Access Security​

  • Username/Password: Secure login credentials
  • Two-Factor Authentication: Additional security layer
  • Session Timeout: Automatic logout after inactivity
  • IP Restrictions: May restrict access from certain locations

Data Security​

  • Encryption: All data encrypted in transit
  • Secure Storage: Data stored securely
  • Access Logs: All access logged and monitored
  • Compliance: Meets EU data protection requirements

Common eCDF Issues​

Login Problems​

  • Forgotten Password: Use password reset function
  • Account Locked: Contact tax authorities to unlock
  • Access Denied: Verify registration status

Filing Problems​

  • Validation Errors: Check data entries
  • Calculation Errors: Verify calculations
  • Submission Failed: Retry submission or contact support

Payment Problems​

  • Payment Failed: Check bank account details
  • Payment Not Processed: Contact tax authorities
  • Refund Delayed: Check refund status in eCDF

Luxembourg Compliance Note​

Mandatory Requirements:

  • Electronic Filing: All VAT returns must be filed through eCDF
  • No Paper Returns: Paper returns are not accepted
  • Timely Filing: File by deadline through eCDF
  • Accurate Data: Ensure data accuracy before submission

Penalties:

  • Late Filing: Penalties apply even if filed late through eCDF
  • Incorrect Data: Errors can result in penalties
  • Non-Filing: Failure to file results in significant penalties

Think It Through​

Marie files her first VAT return through eCDF. She enters her data but gets a validation error. What should she do? What common mistakes might cause validation errors?

Concepts in Practice​

First eCDF Filing

Le Petit Bistro first eCDF filing:

Preparation:

  1. Gathered all invoices and receipts
  2. Calculated output VAT: €4,100
  3. Calculated input VAT: €3,060
  4. Net VAT: €1,040

eCDF Process:

  1. Logged into eCDF portal
  2. Selected "VAT Return" for Q2
  3. Entered output VAT: €4,100
  4. Entered input VAT: €3,060
  5. System calculated net VAT: €1,040
  6. Reviewed and validated
  7. Submitted return
  8. Received confirmation number
  9. Paid €1,040 through eCDF payment system

Result: Return filed successfully, payment processed, confirmation received.