Mandatory change of filing platform for VAT returns – eCDF
As from 1st January 2017, the use of the eCDF platform will be mandatory for the filing of periodic and annual VAT returns. The eCDF platform has been accessible for the filing of the VAT returns from the beginning of this year and throughout 2016 taxpayers have had the option to file their VAT returns either through the eCDF or through the eTVA platform. This option is not available in respect of EC Sales Lists, however, which can currently only be filed though the eTVA platform.
Filing of VAT returns – which platform to be used and when ?
How to use the eCDF platform ?
In order to be able to change from using the eTVA platform to the eCDF platform, some additional steps need to be taken. It is important to note, however, that the Luxtrust certificate you currently use to access the eTVA platform can continue to be used by you in accessing the eCDF platform.
- .pdf or .xml solution: as for the eTVA platform, the eCDF platform allows the filing of the returns via .pdf downloaded forms or via the transmission of .xml files.
However, for the use of the .xml files on the eCDF platform it is important to stress that a different .xml structure to the one used for the eTVA platform must be used, therefore, any existing .xml files must be adapted. Furthermore, the CTIE (Centre des technologies de l’information de l’Etat) validation process carried out in respect of the eTVA platform must be carried out again for the eCDF platform as this validation will not be carried across.
- Request access to the platform: in order to access the eCDF platform to file VAT returns, a form has to be completed and sent to the CTIE providing information about the company and the Luxtrust certificate to be used.
- Define a list of mandates: the eCDF platform allows the filing of the returns on behalf of another taxable person. For this, “mandates” must be attributed through the CIMAN application made available to the account manager by the Authorities.
We are at your disposal should you need any assistance in accessing the eCDF platform, or should you have any further questions in this respect.