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 standard rate will rise from 16% to 17%,
• The intermediate rate will rise from 13% to 14%,
• The reduced rate will increase from 7% to 8%.

The super-reduced rate of 3% will remain unchanged.

Particular attention should be paid to the provisions of articles 21 to 24 and 39 of the VAT Law for determining the VAT rate applicable to transactions involving the years 2023 and 2024.

We invite you to contact us with any specific questions you may have or to order a one-hour VAT training course on the subject.

For a tailor-made service on this subject, please contact us at info@vat-solutions.com

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