Highlights
- Lux government agreed on temporary VAT rate decrease from 17 to 16%, 14 to 13% and 8 to 7%
- B2G e-invoicing mandate: Second phase starting October 18, 2022, Mandatory B2G e-invoicing in Luxembourg since May 18, 2022
- VAT Registration: Luxembourg Allowed To Retain EUR35k VAT Threshold
- DAC7: Luxembourg publishes draft tax transparency rules for digital platforms
- A Question has been raised to the ECJ whether a Member of the Board of a Public Limited Company is a Taxable person
Country Guide
Customs/TP
DAC7
- Automatic exchange of information for digital platform operators (DAC 7) – Luxembourg draft bill released by the Council of Ministers
- Luxembourg publishes draft tax transparency rules for digital platforms
ECJ
- Comments on C-98/21: Input VAT deduction for holding companies: “direct and immediate link” conundrum is back
- ECJ C-294/21 (Etat du Grand-duche de Luxembourg) – Judgment – Place of supply of cruise activities on a section covered by the public international…
- ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – Questions – Is a Member of the Board of…
- Flashback on ECJ cases C-438/01 (Design Concept) – Place of supply rules also applicable if indirectly invoiced to advertiser
- Flashback on ECJ cases C-497/01 (Zita Modes) – TOGC covers intention to operate the business or the part of the undertaking transferred and not simply to…
E-invoicing
- B2G e-invoicing mandate: Second phase starting October 18, 2022
- Mandatory B2G e-invoicing in Luxembourg since May 18, 2022
- The origins and challenges of electronic invoicing in Luxembourg: what you need to know
Excise
NFT
Other
Rate
- Draft – Reduced VAT rate of 3% to new photovoltaic installations – 8% to the sale, hire and repair of (e-)bicycles
- Lux government agreed on temporary VAT rate decrease from 17 to 16%, 14 to 13% and 8 to 7%
- Luxembourg Agrees Temporary VAT Cut – Here’s What You Need To Know
- Temporary 1% decrease of VAT rates
- Temporary decrease of Luxembourg VAT rates announced on 21 September 2022
- Tripartite Committee agrees to reduce VAT
Registration
- Council Implementing Decision Published Authorizing Luxembourg to Extend Increased VAT Registration Threshold
- Luxembourg Allowed To Retain EUR35k VAT Threshold
- Proposed Council Implementing Decision Authorizing Luxembourg to Extend Increased VAT Registration Threshold
Taxable person
