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Commentary

Supplies of goods received by Luxembourg businesses from EU businesses (Luxembourg)

29 Luxembourg

General (Luxembourg)

Luxembourg businesses that are not VAT registered but receive supplies of goods from EU suppliers may be required to register for VAT if the value of the goods received exceeds the relevant acquisitions threshold (see 29.1).

Whilst unregistered, the business should be charged VAT by its EU suppliers. Once the Luxembourg business is registered for VAT. the EU suppliers should stop

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