File number (ACD)

What is a file number? — In Luxembourg, a file number issued by the Luxembourg Inland Revenue (ACD) is a unique reference assigned to each taxpayer's file. It is used to organize and manage both individual and business tax records. For businesses, the file number is the same as the tax identification number.

What is the purpose of a file number? — The file number is used by the ACD to manage and track tax files. It helps organize and retrieve records related to tax returns, assessments, and correspondence for both individuals and businesses. The file number ensures that all documents and inquiries are correctly linked to the taxpayer’s file when submitting tax returns, responding to queries, or following up on tax matters.

What is the function of the ACD? —The ACD, or Luxembourg Inland Revenue, is one of the three tax authorities in Luxembourg, alongside the Indirect Tax Authority and the Customs and Excise Agency. It is responsible for managing direct taxes, including income tax, corporate tax, and other related taxes.

Who receives a file number? — Every taxpayer, whether an individual or a business, receives a file number upon registration with the ACD. This includes residents, non-residents with Luxembourg income, and entities subject to Luxembourg taxes.

Do I need to provide my file number when contacting the ACD? — Yes, providing your file number ensures that your queries or submissions are correctly linked to your tax records.

Where can I find my file number? — You can find your file number on official documents from the ACD, such as tax assessments, correspondence, or tax returns.

Is the file number the same as the tax identification number? — For businesses, the file number is the same as the tax identification number. For individuals, the file number is unique and can be either individual or shared, depending on whether the taxpayer is taxed individually or collectively.

Synonyms : Folder number (RTS)