A VAT invoice must generally be issued for all supplies of goods or services. Invoices are not required for business-to-consumer (B2C) retail supplies unless specifically requested. Invoices are also not mandatory for certain exempt supplies of services that do not give rise to any deduction right (ie financial, (re)insurance and investment fund management services).
The invoice must be issued no later than the 15th day of the month following the month in which the supply of the goods or services takes place. If there is a prepayment, the invoice must be issued at the latest on the day the prepayment was received.
For supplies of new means of transport under the conditions set out in article 43(1)(e) of the Luxembourg VAT Law, by any taxable person, including taxable persons
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Web page updated on 17 Mar 2025 15:19