VAT Country Database
Luxembourg
| Luxembourg (LU） | |
| Country | Luxembourg |
| Is it in the EU | 所在国である |
| Standard Tax Rate | 17% |
| Reduced Tax Rate | 3% / 8% / 14% |
| Format of VAT ID number | LU 12345678 |
|
VAT registration criteria for sales in EU-affiliated companies |
EUR 10,000 |
|
VAT registration standard for sales in non-EU-affiliated companies |
None |
|
Criteria for VAT registration at remote location |
EURO 100,000 |
| VAT filing period |
By turnover, every month, quarter, or yearly |
| Annual Final accounts | Present |
|
Intra-stat amount basis: sending / receiving goods |
Departure→EURO 150,000 Arrival→ EURO 200,000 |
|
EC sales list report frequency |
Every month or quarter |
| EC purchase list | None |
|
Necessity of other reports |
None |
| Possibility of VAT refund by non-EU-located company |
It will be recognised by all non - EU countries. |
|
VAT refund supplementary expenses |
In general, VAT can be recovered with project costs related to taxable supply. |
|
Reverse charge |
Reverse charge system applies to most cross-border services. |
|
Domestic Reverse Charge |
Extended reverse charge system is restricted for use in Luxembourg |
| Necessity of non tax exemption system by non-EU companies | You do not need. Companies established in a country outside the EU need to pay a deposit to guarantee the VAT liability. |
|
Rules of actual benefits |
In Luxembourg, rules of use and enjoyment rules are implemented for services such as telecommunications and broadcasting. |
|
Expiration date of VAT refund |
VAT refund period is 5 years. |
|
The deduction for VAT is five years. |
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