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Home / Tolley's EU and Global VAT / 29 Luxembourg / Appendix 29B: VAT exemptions (Luxembourg)

Appendix 29B: VAT exemptions (Luxembourg)

29 Luxembourg

Exemption without VAT credit

Goods and services on which no input VAT deduction is allowed (exemption without VAT credit) in Luxembourg are as follows:

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•�� Real estate sales and rental (subject to the option

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Small business exemption (Greece)

Transfer of a business as a going concern (Portugal)

Late returns or payments (Indonesia)

Margin schemes: second-hand goods, and global accounting (France)

VAT deregistration (Kenya)

VAT withholding (Ecuador)

South Africa - VAT submission guide

Norway - VAT registration guide

Canada - VAT submission guide

Tour operators margin scheme (Denmark)

Penalties and interest (Estonia)

Lithuania - VAT registration guide

Self-billing (Netherlands)

EC sales lists – recapitulative statements (Belgium)

'Use and enjoyment' provisions (Germany)

Estonia - VAT registration guide

GST bad debt relief (Australia)

Denmark - VAT submission guide

Bulgaria - VAT registration guide

Kenya - VAT registration guide