Special conditions for the VATMOSS system
The Luxembourg Registration Duties, Estates and VAT Authority (Administration de l'Enregistrement, des Domaines et de la TVA - hereafter AED) makes available a system for taxable persons established in or outside the territory of the European Union (EU) enabling them to identify themselves in Luxembourg for the purpose of carrying out their formalities concerning the declaration and payment of VAT received for the provision of telecommunications, radio-broadcasting and television services and services provided through electronic channels to non-taxable persons who have their domicile or usual place of residence in the EU.
Before identifying themselves, declarants need to submit an application for access to the eTVA/VATMOSS system and, in the case of electronic file transfers, have successfully passed a series of tests with the AED concerning the electronic transmission of declarations.
By connecting to the VATMOSS system, the user declares to accept the special conditions as well as any updates or changes to said conditions, which may be carried out by the AED at any time.
The use of the VATMOSS system can be subject to directives, decisions and additional conditions. These directives, decisions and additional conditions are deemed to form part of the special conditions. Non-compliance with the special conditions will result in the immediate withdrawal of the authorisation to use the VATMOSS system.
The AED reserves the right to delete, change or add functionalities and to set limitations to the different functionalities on an individual and general basis.
The taxable person can only transfer information regarding VAT returns to the AED via electronic file transfer if based on files whose content, structure and technical standard are specified by the AED.
At each connection to the VATMOSS system, the authentication of the user is carried out with a LuxTrust S.A. smartcard or signing stick which must contain the professional certificate for the determination of the declarant's identity in the VATMOSS system.
Each user, including the account manager, is required to take the necessary precautions to protect the PIN code and any other sensitive data concerning the authentication certificate and to inform the issuer of the certificate if sensitive data has been disclosed or if a fraud was committed with the help of said data.
The user shall remain solely liable for every access to and use of the VATMOSS system with his certificate or for any other access with the certificate due to his negligence.
The submission of a declaration in the name and on behalf of the taxable person is possible with an electronic mandate. The taxable person can mandate his representative via the VATMOSS system. The mandate is valid subject to the taxable person's approval of the special conditions concerning the mandate, which are defined in the VATMOSS system.
The taxable person is fully liable for direct or indirect damage resulting from fraudulent access to illicit, wrongful or abusive use of the VATMOSS system as well as from such attempts, namely following a failure to comply with the safety instructions and resulting from the acts of third parties.
Within the framework of the transmission of information regarding VAT returns via electronic file transfer by the taxable person to the AED, the use of data for the authentication of the declarant is deemed equivalent to his signature and attests that the declarant is at the origin of the transmission of the files. This provision may be subject to future changes regarding the authentication of the declarant, in accordance with Luxembourg legislation on electronic signatures.
The files sent to the AED via VATMOSS are deemed authentic and will be used in the event of a dispute concerning the content of the declarations via VATMOSS.
The AED cannot be held responsible for any malfunction of the VATMOSS system which has been caused by either a malfunction of the internet network, or, in general, by any cause which cannot be attributed to the AED.
All documents, notifications and decisions made available to the declarant by the AED can only be downloaded by the declarant at their own risk. The AED can under no circ*mstance be held responsible for incomplete or non receipt of these files.
The AED takes no responsibility, with regard to the content in VATMOSS, for any divergences or errors, which may be the result of data exchanges between transeuropean networks.
The AED cannot be held responsible for any malfunction or unsuitability of the declarant's computer hardware, for the fraudulent use of the declarant's secret data, either by the declarant himself or by a third party, nor for any damage to the declarant's computer hardware or the data stored thereon during or after the connection to the VATMOSS system.
The declarant has to access the VATMOSS system via an internet communication channel. The declarant hereby declares to know and accept the nature, technical performance and risks of the internet.
The declarant hereby declares to take any necessary precaution to prevent the transmission of viruses, namely by using regularly updated antivirus software and implementing suitable and secure computer settings.
Availability and development of the service
VATMOSS is available 24/7. The State of the Grand Duchy of Luxembourg reserves the right to develop, change or suspend, without notice, the VATMOSS services on grounds of maintenance or any other reason deemed necessary. The unavailability of the service does not give rise to any form of compensation. In the event of a scheduled unavailability of the service, the user will be informed thereof. In the case where the user does not meet a deadline because the service is temporary unavailable, the State of the Grand Duchy of Luxembourg cannot, under any circ*mstance, be held responsible.
Management of cookies
VATMOSS uses client cookies, small text files, which enable the analysis of information concerning user navigation (frequency of the visits on the page, their duration, the pages visited, language preferences, etc.). The application stores the client cookies in the relevant directory on the user's computer. Client cookies namely contain the name of the server they originate from, an identifier in the form of a unique number and an expiration date. The unique identifier enables the application to recognize the computer the user is using during each visit. Session cookies are deleted from the computer when the user ends his session. However, persistent cookies remain on the computer for one month after the end of the session.
The user can decide whether or not the server is allowed to store cookies on the user’s computer. He may change the browser settings at any time to prevent cookies from being accepted and stored. Moreover, the user can delete all previously stored cookies at any time using the browser.
The use of certain features may be limited or disabled if the user does not accept cookies from the website. It is therefore recommended that the user set the browser settings to accept cookies from VATMOSS.
Data protection
The personal data communicated by the user is processed in accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (hereafter GDPR).
Technical and organisational security measures are implemented by the AED to ensure an appropriate level of confidentiality, integrity, availability and resilience of the services offered through VATMOSS.
The AED process personal data in the framework of the performance of the tasks carried out in the public interest or the exercise of the public powers conferred on the AED by the legislator. Data will only be processed for the purpose of granting the user access to the VATMOSS services. However, in the context of AED’s mission carried out in the public interest and the exercise of its public powers data may be communicated or made accessible to other public administrations or European an international organizations. Data is also likely to be processed for historical, statistical or scientific purposes.
In accordance with GPDR, the user has the right to access, amend or object to the processing of his personal data. In order to do so, the user can send a mail accompanied by a countersigned copy of an identity document to the following address:
Administration de l’Enregistrement, des Domaines et de la TVA
Délégué à la protection des données
Boîte postale 31
L-2010 Luxembourg
Luxembourg
The user can also contact the Commission Nationale pour la Protection des Données (CNPD) for any dispute in the field of personal data protection. For more information, the notice relating to the provisions of the GDPR can be consulted on the AED website.
Intellectual property
The VATMOSS application and all of its elements (including its design) as well as the information and services are protected by the laws on intellectual property and copyright.
Unless indicated otherwise, the State of the Grand Duchy of Luxembourg does not grant any licences or authorisations related to intellectual property rights that it holds over the application, its elements or services. Furthermore, the total or partial reproduction of the information or services, in whatever form and by whatever means, is permitted only with the prior written approval of the AED.
