The Grand Duchy of Luxembourg’s Value Added Tax (VAT) system came into effect in January 1970. The basic VATL of 12 February 1979 (VATL) is based on EU VAT directives, as the country is a member of the European Union.
VAT is collected by the Registration and Property Administration (Administration de l’Enregistrement, des Domaines et de la TVA) which is separate from the direct tax administration.
Source Taxbackinternational
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