5 Major Developments in Luxembourg

5 Major Developments in Luxembourg

• Extension of the scope for the reduced and “super-reduced” VAT rates passed by Parliament
• B2G e-invoicing to become mandatory in Luxembourg

• Consolidated text of VAT Act

• Administration Posts Circular on Reduction in VAT Rates

• Circular on the implementation of the temporary reduction of the VAT rate

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E-invoicing

• B2G e-invoicing to become mandatory in Luxembourg

• Implementation of B2G E‑invoicing in Luxembourg

ECJ (European Court of Justice)

• Flashback on ECJ Cases – C-116/10 (Feltgen and Bacino Charter Company) – Exemption from transactions related to the rental of seagoing vessels

Exemption

• Flashback on ECJ Cases – C-116/10 (Feltgen and Bacino Charter Company) – Exemption from transactions related to the rental of seagoing vessels

Fiscal Representation

• Country VAT Guide: Luxembourg

Fraud / Tax evasion

• Luxembourg implicated in the “biggest European VAT fraud”

Intra-Community Transactions

• Request for VAT refund of a new means of transport in the context of an intra-Community delivery

Intrastat

• Country VAT Guide: Luxembourg

Legal Acts

• Consolidated text of VAT Act

Rate

• Administration Posts Circular on Reduction in VAT Rates

• VAT Changes in Luxembourg

• KMLZ VAT Newsletter 60/2022 – A look across the border

• Extension of the scope for the reduced and “super-reduced” VAT rates passed by Parliament

• Luxembourg Provides Guidance on Temporary VAT Rate Reduction

• Luxembourg Tax Administration Clarifies VAT Rate Cuts

• Lower VAT rates to apply in Luxembourg in 2023

• Circular on the implementation of the temporary reduction of the VAT rate

• Reduced VAT rates for Luxembourg in 2023: a practical Q&A on the impact for businesses!

• Country VAT Guide: Luxembourg

• The decreased Luxembourg VAT rates in practice

• Luxembourg VAT Rates Decrease effective 1 January 2023

• Luxembourg to temporarily lower VAT rates

• Luxembourg Temporarily Reduces VAT Rates

• Preparing for the VAT rates change: important points to consider

• Luxembourg Reduces VAT Rates Temporarily and Extends Fuel Price Reduction Measures

• Temporary decrease of the VAT rates on goods and services

• Luxembourg cuts the VAT rates by 1% starting January 2023

• VAT proposals in budget 2023

• Luxembourg 2023 Budget – Application VAT rates

Real Estate/Immovable Property

• VAT proposals in budget 2023

Refund

• Request for VAT refund of a new means of transport in the context of an intra-Community delivery

Registration

• Country VAT Guide: Luxembourg

Reporting / Compliance

• VAT Guide – Luxembourg

• Country VAT Guide: Luxembourg

• Luxembourg VAT Guide for Businesses

Taxable Person

• VAT on directors’ fees: a turning point?

Taxable Transaction

• VAT & securitization vehicles, why proper structuring is key