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Commentary

Foreign businesses (Luxembourg)

29 Luxembourg

Foreign businesses with no establishment in Luxembourg will be required to register for VAT in Luxembourg if they make the following supplies in Luxembourg:

  1. Ìý

    •ÌýÌýÌýÌý Supplies of goods, including goods which are installed or assembled, with or without a trial run, by or on behalf of the supplier, and supplies of services for consideration when the place of taxation of these supplies is located in Luxembourg and the foreign business is liable for VAT.

  2. Ìý

    •ÌýÌýÌýÌý Intra-EU acquisitions of goods for consideration.

  3. Ìý

    •ÌýÌýÌýÌý Intra-EU supplies of broadcasting, telecommunication and electronically supplied (BTE) services that exceed the EU threshold of €10,000 when the

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