Luxembourg — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
|17%||14%, 8%, 3%||Euro (EUR)|
Luxembourg's general VAT rate is 17%, with other rates including 14%, 8% and 3% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.aed.public.lu) in Luxembourg.
Visitors to Luxembourg can qualify for a VAT refund on all purchases made for export - learn more about Luxembourg VAT refunds here.
Luxembourg has the following reduced VAT rates:
14% reduced VAT rate on: securities management; heating oil; wine
8% reduced VAT rate on: heating gas; domestic electricity; horticulture
3% reduced VAT rate on: ebooks; foodstuffs; books and journals; passenger transport; restaurants; hotels; entrance to live events; TV broadcasting.
Luxembourg's consumption tax is called the Value-added tax (VAT), locally known as Taxe sur la valeur ajoutée (TVA), which was introduced in August 1969.
Luxembourg VAT rates for 2018
- 3%, 8% or 14%
- Exempt without credit and exempt with credit
Luxembourg VAT number format
Businesses in Luxembourg that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is LU12345678.
Luxembourg VAT return periods
Businesses in Luxembourg that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Luxembourg. Luxembourg's VAT return periods are:
- Turnover of more than EUR620,000
- Turnover between EUR112,000 and EUR620,000
- All taxable persons, including those with turnover below EUR112,000
Luxembourg Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Luxembourg are required to start collecting and remitting tax.
- Distance selling
- Intra-Community acquisitions
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Luxembourg are required to collect taxes from the consumer.
Luxembourg VAT Refunds
Luxembourg has a VAT refund program that allows tourists and others to receive a refund of any Luxembourg VAT paid on goods purchased in Luxembourg that are being exported from the country.
The minimum purchase amount needed to claim a VAT refund is €74.00 Euros (which would yield a VAT refund of about €12.58). SalesTaxHandbook has detailed information about Luxembourg's VAT refund program:Learn More About Luxembourg VAT Refunds
Luxembourg Tax Sources & Citations
- EN: Luxembourg Value Added Tax
- RU: НДС Люксембург
- CN: 卢森堡 增值税
- Luxembourg Ministry of Finance (http://www.aed.public.lu)
- Ernst & Young global VAT tax study, Luxembourg (updated 2018)
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