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Commentary

Domestic supplies (Luxembourg)


29 Luxembourg

Domestic supplies (Luxembourg)

Any natural or legal person that makes taxable supplies of goods or services that are subject to Luxembourg VAT may have an obligation to register and account for VAT in Luxembourg.

The following are considered to be taxable supplies in Luxembourg:

  1. Ìý

    •ÌýÌýÌýÌý Supplies of goods and services in Luxembourg by a taxable person (unless exempt/out of scope), under conditions.

  2. Ìý

    •ÌýÌýÌýÌý Intra-EU acquisitions of goods from other EU member states by taxable persons and non-taxable persons which exceed the relevant threshold.

  3. Ìý

    •ÌýÌýÌýÌý Imports of goods from non-EU countries.

  4. Ìý

    •ÌýÌýÌýÌý Reverse

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