The “Loi du 12 février 1979 concernant la Taxe sur la Valeur Ajoutée” or LTVA, which translates to the VAT Act of 1979, was the instrument through which Luxembourg adopted the VAT Directive of the European Union (EU). The VAT system in Luxembourg, locally referred to as “Taxe sur la Valeur Ajoutée” (TVA), operates under the guidance of this act.
Being a part of the European Union, Luxembourg aligns with the VAT guidelines set forth by the European Commission. These guidelines dictate the procedures for VAT registration, returns, compliance, Intrastat, and other related reporting in Luxembourg.
Source GlobalVATcompliance
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See also
- See Country VAT guides for other countries
- VAT Country guides of the European Union Countries
