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If your company is not established in Luxembourg and is providing ‘taxable supplies’ of goods or services in Luxembourg, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.
It is imperative that all businesses with any commercial actions in Luxembourg evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.
There are numerous circumstances in Luxembourg that can generate the responsibility to register for VAT. Below are some of the most common cases:
If you are presently, or planning to conduct any of the above (or similar) transactions in Luxembourg, you should contact amavat® immediately to allow us to help you be VAT compliant.
VAT Rates | VAT No. Format | Distance Selling Threshold | Intrastat Threshold |
---|---|---|---|
17% (Standard) 3/8/14% (Reduced) |
LU12345678 | € 100,000 | € 250,000 (Arrivals) € 200,000 (Dispatches) |
*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.02.2024.
‘VAT Return’ Periods
Monthly, quarterly
or annually subject to turnover
‘Annual Returns’
Yes
‘EC Sales Lists’ frequency
Monthly or
quarterly
‘EC Purchase Lists’
No
Additional reporting requirements
No
‘Extended Reverse Charge’
The extended
reverse charge has restricted application in Luxembourg. Please contact amavat® if you would like further
information of how the extended reverse charge applies in Luxembourg.
‘Fiscal Representation’
Not required. A
business established in a country out with the EU might be necessary to make
available a security deposit to secure its VAT obligation.
Beszéljen egy Ügyfélszolgálati Tanácsadóval az online értékesítők számára. Egy szakértő hamarosan válaszol.