LUXEMBOURG – The new boxes of the 2019 VAT forms

VAT’s New – brief VAT news

New boxes are available in the VAT forms for the year 2019. They concern both periodic, annual and simplified annual declarations. These new forms are available on the eCDF website.

Following boxes have disappeared :

The boxes provided for old rates at 6, 12 and 15% : only the rates applicable to date are now taken into account.

New boxes appear :

• Box 471 provides information on the amount of telecommunication, broadcasting and television services as well as services provided by electronic means to non-taxable persons in the EU when the new threshold of EUR 10,000 is not exceeded (for more explanations on this news, see point 1 of our newsletter VAT’s New «e-commerce – the main change for VAT»). The transactions that are then subject to Luxembourg VAT as an exception to the rule of taxation in the country of destination must be declared there.

• Box 472, only in the periodic declaration, must include all the other income falling within the scope of VAT.

• Box 481, only in the simplified annual declaration, must also include all other income subject to the VAT exemption scheme (Article 57 of the VAT Law).

• Boxes 017, 719 and 729 relate to sales and purchases (respectively, intra-Community acquisitions and imports) of manufactured tobacco for which VAT was collected at source with excise duty by the customs authorities, upon removal of a tax warehouse (Article 60bis of the Luxembourg VAT Law and Grand-Ducal Regulation dated 23 March 2018).