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General (Luxembourg)

Luxembourg-based suppliers that make supplies of goods to VAT registered businesses in other EU member states must abide by the VAT regulations governing intra-EU trade.

Under normal circumstances such supplies are not subject to Luxembourg VAT provided that all of the following conditions are met:

1. Ìý

   •ÌýÌýÌýÌý The customer is registered for VAT in another EU member state.

2. Ìý

   •ÌýÌýÌýÌý The supplier records the customer's VAT number in its business records and establishes an invoice bearing the appropriate indications (including the VAT number of both parties and reference to the article justifying the exemption).

3. Ìý

   •ÌýÌýÌýÌý The supplier properly declares the operation in its VAT return and EC sales list.

4. Ìý

   •ÌýÌýÌýÌý The taxable customer properly declares the operation in its VAT return.

5. Ìý

   •ÌýÌýÌýÌý The supplier obtains and retains proof of dispatch of the goods to another EU member state (see 29.29).

Suppliers are expected to take reasonable steps to ensure that all the conditions above are fulfilled.

Triangulation (Luxembourg)

The term `triangulation'