Administration de l'enregistrement, des domaines et de la TVA

What Administration de l'enregistrement, des domaines et de la TVA does

Administration de l'enregistrement, des domaines et de la TVA (AED) is the indirect tax administration of the Grand Duchy of Luxembourg, established in 1795 and operating with 88 employees across headquarters in Luxembourg City and regional offices in Esch-sur-Alzette, Diekirch, and Grevenmacher. AED holds exclusive statutory authority to administer VAT (standard rate 17%, super-reduced 3% for housing), registration duties, stamp duties, subscription taxes (taxe d'abonnement), succession duties, mortgage registrations, and state domain assets. The administration also supervises anti-money laundering and counter-terrorism financing (AML/CFT) compliance for selected non-financial sectors and maintains the Registre des Fiducies et des Trusts.

The core technology infrastructure comprises the Portail de la Fiscalité Indirecte (PFI) as the unified citizen-facing portal, supported by the VATMOSS One-Stop-Shop platform for cross-border e-commerce VAT declarations, the eTVA electronic VAT declaration system using standardized XML schemas, and integration with Luxembourg's MyGuichet.lu single-window portal. Authentication is mandated via LuxTrust smart cards or signing sticks, and hosting is provided by CTIE (the state's IT center). Data exchange with the European Commission VIES system enables EU-wide VAT number validation, and AED participates as an identification member state for the OSS/IOSS regimes. The administration issues legally binding tax rulings, certificates, and attestations, and operates anti-fraud investigation capabilities (Service Anti-fraude). Compliance posture includes GDPR conformity and adherence to EU Directive 2006/112/EC transposed into Luxembourg law.

AED's business model is statutory rather than commercial: revenue is derived from tax collection rather than service fees, and operations are funded through the Luxembourg state budget. The customer base is universal and segmented across individuals (citizens managing VAT refunds, property transactions, inheritance, fiscal stamps), businesses (local VAT-registered entities plus EU and non-EU businesses accessing OSS and SME schemes), and professional intermediaries (notaries, judicial officers, financial sector entities under AML/CFT supervision). Recent strategic activity has focused on regulatory modernization, including the 2025 new SME regime, the July 2021 OSS extension, the May 2026 launch of the National Portal LBC/FT, and the June 2026 Circular N° 814 establishing VAT treatment for photovoltaic installations.

Name

Administration de l'enregistrement, des domaines et de la TVA

Legal name

Administration de l'enregistrement, des domaines et de la TVA

Website

https://pfi.public.lu

Company type

Public

Operating status

Operating

Headcount range

51–100 employees

Ownership category

akta.pro rank

Product category

Government Tax Administration Services

NAICS

Administration of Economic Programs (9261), Executive, Legislative, and Other General Government Support (921)

SIC

Foreign Governments (8888), International Affairs (9721)

akta.pro industry

PRIMARYBPAIADAH

Excise, VAT/Sales Tax & Indirect Tax Administration

Business & Public Services/Public Sector & Government Administration/Tax, Revenue & Customs Administration

SECONDARYBPAIADAO

Revenue Systems, E-Filing & Digital Tax Administration

Business & Public Services/Public Sector & Government Administration/Tax, Revenue & Customs Administration

SECONDARYBPAIADAC

Tax Return Filing, Processing & Assessment

Business & Public Services/Public Sector & Government Administration/Tax, Revenue & Customs Administration

SECONDARYBPAIADAA

Tax Policy, Legislation & Rulings

Business & Public Services/Public Sector & Government Administration/Tax, Revenue & Customs Administration

Keywords

• Indirect tax administration
• VAT registration services
• Property registration duties
• Succession duty administration
• Fiscal stamp services

Headquarters

HQ city

Luxembourg

HQ country

Luxembourg

HQ region

Europe

Offices6 records

Markets served

GTM type

B2B and B2C

Offering type

Services

Cost components

Personnel, Technology or R&D, Infrastructure, Operations

Distribution channels5 records

Marketing channels4 records

Core offering

The Administration de l'enregistrement, des domaines et de la TVA (AED) is the Luxembourg government authority responsible for indirect taxation, including VAT (TVA), registration duties, succession duties, subscription taxes, stamp duties, mortgage inscription, and state domain management. It operates electronic platforms (VATMOSS, eTVA, PFI portal) for tax declarations and compliance, alongside a nationwide network of physical counter offices. The administration provides legally binding tax assessments, certificates, and enforcement of indirect tax obligations for both businesses and citizens in Luxembourg.

Product overview

Administration de l'enregistrement, des domaines et de la TVA (AED) operates as Luxembourg's indirect taxation authority offering a portfolio of interconnected digital platforms and services. The core infrastructure comprises the Portail de la Fiscalité Indirecte (PFI) as the unified access point, supported by specialized platforms including VATMOSS for One-Stop-Shop VAT declarations (covering services, intra-community sales, and OSS/IOSS regimes), eTVA for electronic VAT submissions, and the SME Scheme portal for small business franchise registrations. These systems serve both professionals and citizens across VAT, registration duties, succession taxes, mortgage registrations, subscription taxes, and fiscal stamps. The platform ecosystem integrates with LuxTrust for authentication and MyGuichet.lu for SME cross-border registrations, enabling electronic filing, XML-based declarations, and online payment services for Luxembourg's tax administration.

Differentiator

Problem solved

Functional benefit

Products and services

• VATMOSS (Guichet unique / One-Stop-Shop) Electronic single-window platform enabling taxable persons to submit unified VAT declarations and payments for services, intra-community distance sales of goods, and low-value imported goods from non-EU countries to non-taxable persons in the EU. Replaced the Mini-One-Stop-Shop (MOSS) from July 2021. Requires LuxTrust authentication.
• Portail de la Fiscalité Indirecte (PFI) Main government portal providing unified access to indirect taxation services including VAT, registration duties, subscription tax, succession taxes, mortgages, and stamp duties. Serves both professionals and citizens in Luxembourg.
• eTVA Electronic VAT System Electronic VAT system requiring authorization for access. Used for subscribing to VAT declarations and summary statements. Requires LuxTrust authentication and successful test transmissions with AED before access is granted.
• SME Scheme (Régime de Franchise des Petites Entreprises) VAT exemption scheme for small businesses with national threshold of EUR 50,000 and EU-wide threshold of EUR 100,000 for cross-border operations. Includes cross-border SME scheme allowing registration via MyGuichet.lu.
• TVA-Logement (Housing VAT Regime) Housing VAT scheme providing reduced 3% VAT rate or 14% refund on construction, renovation, and enlargement of primary residences, subject to eligibility conditions.
• Registre des Fiducies et des Trusts (Trusts and Fiduciaries Registry) Register of Trusts and Fiduciaries maintained under anti-money laundering and counter-terrorism financing (AML/CFT) regulations in Luxembourg.
• Fiscal Stamps (Timbres fiscaux) Digital and physical fiscal stamps available for purchase at AED counter offices for various administrative and legal document purposes, including fishing and hunting permits.
• Mortgage Registration Service (Hypothèques) Mortgage inscription and property registration service provided through AED's Hypothèques offices in Luxembourg City and Diekirch, recording property ownership rights and mortgage encumbrances.

Segments5 records

Ideal customer profiles4 records

Technology focussed No

API detail

Has API

Yes

API docs

API detail

Core technology

AI maturity

App detail

Integration5 records

Feature4 records

Partnerships

Eight partnerships are on record, tiered core and minor.

• Centre des technologies de l'information de l'Etat (CTIE)coreTechnology or IntegrationCTIE serves as the hosting provider for the VATMOSS electronic platform. As Luxembourg's state IT center, CTIE provides the technical infrastructure and data center services that enable 24/7 availability of AED's electronic declaration systems. Located at 1, rue Mercier, L-2144 Luxembourg.
• LuxTrust S.A.coreTechnology or IntegrationLuxTrust provides the electronic authentication infrastructure (smart cards and signing sticks) required for secure access to VATMOSS and eTVA systems. Every user must authenticate using their LuxTrust certificate to submit electronic declarations, ensuring secure identity verification for all online tax filings.
• European Commission (Taxation and Customs Union)coreStrategic or Co-development PartnerAED participates in EU-wide VAT compliance frameworks including the One-Stop-Shop (OSS), Mini-One-Stop-Shop (MOSS), and VIES systems. These enable businesses to comply with cross-border VAT obligations across all 27 EU member states through Luxembourg as the identification member state.
• Guichet.lu (MyGuichet)coreTechnology or IntegrationCross-government portal integration enabling businesses to register for the cross-border SME scheme and access various AED administrative procedures through Luxembourg's unified government services portal.
• Financial Action Task Force (FATF-GAFI)minorOthersInternational anti-money laundering body whose standards inform AED's anti-money laundering and counter-terrorist financing (AML/CFT) compliance framework and supervisory activities.
• Commission de Surveillance du Secteur Financier (CSSF)minorOthersLuxembourg financial regulator with shared responsibilities in anti-money laundering supervision for financial sector entities. AED collaborates with CSSF on AML/CFT compliance oversight.
• Cellule de Renseignement Financier (CRF)coreOthersLuxembourg Financial Intelligence Unit responsible for receiving, analyzing, and disseminating suspicious transaction reports. AED contributes to and receives intelligence from CRF for AML/CFT enforcement.
• Commissariat aux Assurances (CAA)minorOthersLuxembourg insurance regulator collaborating with AED on anti-money laundering supervision for insurance sector entities.

Recent moves5 records

Expansion highlights5 records

Direct peers

• Bundeszentralamt für Steuern (BZSt): Germany's federal tax authority handling VAT, One-Stop-Shop implementation, and cross-border coordination. Directly comparable as a fellow EU member-state indirect-tax administrator with MOSS/OSS responsibilities.
• SPF Finances (Federal Public Service Finance): Belgium's federal finance administration administering VAT, registration duties, and property/estate taxes. Direct peer by function and geographic adjacency to Luxembourg.
• Direction générale des Finances publiques (DGFiP): France's national tax administration responsible for VAT, registration duties, public registry, and indirect taxation. Closest functional analogue to AED by mandate, scale, and use of digital filing platforms (e.g., impots.gouv.fr).
• Agenzia delle Entrate: Italy's revenue agency responsible for VAT, registration, mortgage, and succession taxes. Direct functional peer covering the same indirect-tax perimeter as AED.
• Belastingdienst: Dutch Tax and Customs Administration — comparable EU member-state authority administering VAT, registration duties, and digital indirect-tax platforms with cross-border OSS functions.

Others

• Centre des technologies de l'information de l'Etat (CTIE): Luxembourg's state IT center that hosts VATMOSS and provides shared infrastructure to AED. Strategic technology partner rather than competitor, but functionally its digital backbone.
• European Commission — DG TAXUD: The EU's Taxation and Customs DG defines the OSS/MOSS/VIES frameworks that AED implements. Not a competitor but the upstream regulator and standards body shaping AED's product roadmap.
• OECD — Centre for Tax Policy and Administration: International tax-policy body whose BEPS, transfer-pricing, and tax-administration standards influence AED's cross-border compliance and supervisory frameworks. Adjacent/standards-setting peer.

Broad incumbents

• HM Revenue & Customs (HMRC): UK's tax authority with a much broader mandate including customs and direct taxes, but operates comparable VAT MOSS/OSS and registration-duty functions. A broader incumbent rather than a specialised indirect-tax authority.
• Internal Revenue Service (IRS): US federal tax authority with a different statutory scope but historically the benchmark large-scale digital tax-administration transformation. Relevant as a broad public-sector indirect-tax comparator.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat5 records

Key risks5 records

Key highlights6 records

Customer concentration

• LinkedInlinkedin.com/company/aedpfi

Compliance2 records

Revenue estimate

Valuation estimate

Number of profiles

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Administration de l'enregistrement, des domaines et de la TVA