Luxembourg

VAT - Rates & Registration

Note: In
Luxembourg
VAT is the same as Sales Tax

If a company not established in Luxembourg is providing ‘taxable supplies’ of goods or services in Luxembourg, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.  

It is important that all businesses with any commercial activity in Luxembourg assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Luxembourg. Some of the most common examples are:

  • Importing goods into Luxembourg from outside the European Union
  • Buying and selling goods in Luxembourg
  • Selling goods from Luxembourg which are delivered to customers outside of Luxembourg (business or private customers)
  • Acquiring goods in Luxembourg from another EU country (Intra-community acquisitions)
  • Holding inventory in Luxembourg for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Luxembourg where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Luxembourg, you should contact us immediately for a complimentary consultation.

Luxembourg

VAT Rates, Formats & Thresholds

VAT Rates

17%

(Standard)

3 / 8 / 14%

(Reduced)

VAT Number Format

LU12345678

Distance Selling Threshold

€ 100,000

Intrastat Threshold

€ 200,000

(Arrivals)

€ 150,000

(Dispatches)

VAT Rates

VAT Number Format

Distance Selling Threshold

Intrastat Threshold

17%

(Standard)

3 / 8 / 14%

(Reduced)

LU12345678

€ 100,000

€ 200,000

(Arrivals)

€ 150,000

(Dispatches)

Additional Luxembourg VAT Information