European Union – VAT and supply of services connected with immovable property Definition of service connected with immovable property and VAT: understand the impact of the EU Implementing Regulation (EU) No. 1042/2013, which took effect on January 1, 2017. Application of the VAT implementing regulation in Luxembourg On January 1, 2017, the provisions of Implementing
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31 October 2024
European Union – VAT and supply of services connected with immovable property
31 October 2024
- By Sandrine
- Luxembourg
- 0 Comments
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26 September 2024
Luxembourg – Expected VAT changes for 2025
26 September 2024
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – Expected VAT changes for 2025 New VAT exemption regime for small businesses, extension of the reduced rate in the art sector, and changes to the place of taxation for virtual access to online events. Discover the VAT changes that may impact your business starting from January 1, 2025. Context Bill No. 8406, submitted
29 August 2024
VAT Guide in Luxembourg : Which VAT should I pay on company vehicles and in which Country?
29 August 2024
- By Sandrine
- Luxembourg, Uncategorised
- 0 Comments
Which VAT should I pay on company vehicles and in which Country? Provision of vehicles to Luxembourg and cross-norder employees: discover the taxation rules, how to analyze your situation, and the VAT calculation methods. Luxembourg Context Providing company vehicles is a well-established practice in Luxembourg’s salary policies, including for the many cross-border employees residing in
Luxembourg – VAT status of company directors
20 February 2024
- By Sophie
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – VAT status of company directors Following the decision taken by the European Court of Justice on 21 December 2023 in case TP C-288/22, the Administration de l’Enregistrement, des Domaines et de la TVA (“AEDT”) has made various announcements: So what should we do? Luxembourg directors Foreign directors In the case of foreign directors,
Luxembourg – New obligations for payment service providers
20 February 2024
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – New obligations for payment service providers Article 70ter of the VAT Law implements the provisions of the new Article 243a of Directive 2006/112/EC, which imposes starting 1st January 2024 new obligations on payment service providers in order to fight against VAT fraud. Article 70ter of the VAT Law provides that any payment service
Luxembourg – Extension of the reverse charge mechanism
24 January 2024
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – Extension of the reverse charge mechanism The Law dated 22 December 2023 has been published into the Memorial A838 on 22 December 2023. Starting 1st January 2024, it amends the article 61.3 of the VAT law and extends the scope of the reverse charge mechanism to the supply of the following goods, where
Luxembourg – End of the temporary reduction in VAT rates
8 January 2024
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – End of the temporary reduction in VAT rates The Luxembourg VAT authorities published on 27th December 2023 the Circular n°812-1 concerning the end of the temporary VAT rate reduction on 31st December 2023. The following rates will apply from 1 January 2024: The super-reduced rate of 3% will remain unchanged. Particular attention should
Luxembourg – Update on dwelling VAT
21 December 2023
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – Update on dwelling VAT Bill of law 8149, which was tabled in the Chamber of Deputies on 8 February 2023, has been withdrawn from the Chamber of Deputies’ register of cases. However, according to the 2023-2028 coalition agreement published on 20 November 2023, the new Luxembourg Government wishes to improve the existing system
Luxembourg – Increase of the threshold of obligation to file Intrastat returns
8 June 2023
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – Increase of the threshold of obligation to file Intrastat returns As part of an administrative simplification, the thresholds for the filing of Intrastat declarations in Luxembourg have been increased as from the 1st January 2023 : To follow this news, do not hesitate to subscribe to our LinkedIn page https://lu.linkedin.com/company/vat-solutions For a tailor-made
Luxembourg VAT Guide: Pitfalls to avoid on means of transport
2 August 2022
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg VAT Guide: Pitfalls to avoid on means of transport Avoid risks related to VAT on the purchase and use of means of transport with our guide, which covers the five major traps in this area. There is a great temptation to have means of transport purchased by a taxable Luxembourg company, as there seems
Luxembourg – Mandatory issue of electronic invoices in the context of BtoG public contracts
9 February 2022
- By isa
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – Mandatory issue of electronic invoices in the context of BtoG public contracts As part of the digitalization and automation initiative, the law of 13December 2021 has amended the law of 16 May 2019 on electronic invoicing in the context of public contracts transposing under Luxembourg law the Directive 2014/55/EU relating to the electronic
Luxembourg – New VAT obligations for logistic companies
14 September 2021
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – New VAT obligations for logistic companies The new article 70 bis of the Luxembourg VAT Law came into force on July 1, 2021. It imposes new VAT obligations to logistic companies. Who is concerned ? The concerned companies are the ones who operate a warehouse or a logistic storage platform in Luxembourg. Which goods
Luxembourg VAT guide : VAT & e-commerce logistics as of July 1st 2021
2 August 2021
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg VAT guide : VAT & e-commerce logistics as of July 1st 2021 Setting up a distribution center in Luxembourg for e-commerce provides a competitive advantage for delivering online orders to your EU customers. You must then comply with EU VAT regulations. Benefit of Luxembourg advantages – Located at the heart of Europe – Free
Quick fixes 2020 : transposition of the VAT reform into Luxembourg
1 January 2020
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Quick fixes 2020 : transposition of the VAT reform into Luxembourg Quick fixes and VAT: Intra-Community deliveries, consignment contracts, chain sales, discover the implementation of the reform in Luxembourg. Transposition of Quick Fixes into Luxembourg VAT Law The bill of law n°7446 was adopted on 4th December 2019 and was published in the Official Journal
LUXEMBOURG – The new boxes of the 2019 VAT forms
5 February 2019
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
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