Businesses that make taxable supplies are entitled to recover Luxembourg VAT incurred on expenditure (known as 'input VAT') used for the purposes of making these taxable supplies (under certain conditions).
Non-taxable persons, businesses benefiting from the small business exemption regime as well as businesses solely performing exempt supplies not giving rise to a deduction right based on article 44 of the Luxembourg VAT Law cannot recover input
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Web page updated on 17 Mar 2025 13:48