Luxembourg Implements Domestic Reverse Charge for Electronic Devices and Metals to Combat Fraud

• Luxembourg has extended its domestic reverse charge mechanism to certain supplies of electronic devices and metals.
• The aim is to combat carousel fraud in these sectors.
• The VAT liability for certain goods is shifted to the customer from 1 January 2024.
• The goods include mobile telephones, integrated circuit devices, game consoles, tablets, laptops, headphones, and raw/semi-finished metals.
• The domestic reverse charge only applies if the net sales amount exceeds EUR 10,000 for transactions with taxable persons.

Source:

• BDO Global
• BDO Luxembourg

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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