Updated by Yves Mertz, PKF Audit & Conseil
Key data (Luxembourg)
Information up to date as at 1 March 2024.
| A. VAT registration and deregistration thresholds |
| VAT registration | €0 |
| Small business exemption threshold | €35,000 |
| Distance selling of goods and BTE services, for EU established businesses only | €10,000 |
| Relevant acquisitions | €10,000 |
| VAT deregistration | €0 |
|
| B. VAT rates |
| Standard rate | 17% |
| Reduced rates | 14%, 8%, 3% |
| Flat rate for farmers | 12% |
|
| C. VAT return filing periods |
| Small businesses (turnover below €112,000) | Annually |
| Medium-sized |
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Web page updated on 24 Aug 2024 15:53