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Luxembourg introduced Value Added Tax in 1970. It is termed Taxe sur la valeur ajoutée (TVA).
As a member of the European Union, it follows the VAT laws, known as Directives, of the European Commission. These govern the obligations for Luxembourg VAT registrations, returns, compliance, Intrastat and similar declarations.
The Luxembourg VAT regime is contained within the VAT Act 1979, along with amendments under the Grand Ducal Decrees. The local tax administration is overseen by the Administration de l’Enregistrement et des Domaines. This body issues regular statements on detailed VAT issues.
As with all EU member countries, foreign companies importing, buying or selling goods in Luxembourg may have to VAT register as a non-resident trader.
In a number of situations, foreign companies are required to register for VAT compliance in Luxembourg. These include:
There are only a very limited number of situations in which a foreign company providing services needs to VAT register in Luxembourg.
Note that providers of electronic, broadcast or telecoms services to consumers in Luxembourg only have to VAT register in one EU country under the MOSS scheme to file a single return covering all 27 member states.
You can read more about Luxembourg VAT on our VAT compliance, VAT registration or other related briefings.
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