LU Value-added tax (VAT) Rates 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.

European Union (EU) Member State

Yes


Luxembourg VAT rates for 2017

Standard
17%
Reduced
3%, 8% or 14%
Other
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:

Monthly
Turnover of more than EUR620,000
Quarterly
Turnover between EUR112,000 and EUR620,000
Annual
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.

Registration
None
Distance selling
EUR100,000
Intra-Community acquisitions
EUR10,000

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

LU Value-added tax (VAT) Rates Luxembourg Tax Sources & Citations

  • EN: Luxembourg Value Added Tax
  • RU: НДС Люксембург
  • CN: 卢森堡 增值税
Note: This page is intended to be a simple overview of Luxembourg's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Luxembourg tax information on this page is incorrect or out of date.
Citations:
  1. Luxembourg Ministry of Finance (http://www.aed.public.lu)
  2. Ernst & Young global VAT tax study, Luxembourg (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/lu-luxembourg