Taxes in Europe Database v2
Law of 12 February 1979 on value-added tax (Mémorial A 1979, p. 451) as subsequently amended; various Grand Ducal Regulations and administrative circulars.
Grand-Duchy of Luxembourg.
Any natural or legal person who habitually performs independent activities connected with an economic activity.
Any person who occasionally supplies a new means of transport.
Basis of assessment - taxable amount
Articles 132 and 135 of Directive 2006/112/CE
Deductions (normal VAT scheme)
Tax deductible by a taxable person:
in so far the goods and services are used for transactions subject to VAT.
Tax paid or due not deductible by a taxable person:
However, tax is deductible
The normal rate applies to restaurant and catering services, or part thereof, pertaining to alcoholic beverages.
Parking rate of 14% applied to wines of fresh grapes with 13% vol. or less (fortified wines, sparkling wines and so-called liqueur wines excluded), solid mineral fuels, mineral oils, washing preparations, cleaning preparations, trade advertising material, commercial catalogues and the like, tourist publicity, heat energy, cooling energy, management and safekeeping of securities, and management of credit and credit guarantees by a person other than the person who granted the credits.
Reduced rate of 8% applied to supplies of live plants and other floricultural products, including bulbs, roots and the like, cut flowers and ornamental foliage, and of wood for use as firewood.
Standard rate: 17%
Reduced rate: 8%
Super-reduced rate: 3%
Parking rate: 14%
Monthly (14th day of the following month), quarterly (14th day of the following month) or annual (February 28 of the following year if only annual return; April 30 of the following year for recapitulative return if monthly or quarterly returns) tax returns and payments.
Administration of indirect taxes (Administration de l'enregistrement et des domaines).
Article 147 2006/112/CE - goods to be carried in the personal luggage of travellers not established within the Community - Monetary threshold: total value of the supply, including VAT, has to exceed 74 EUR.