Persons not identified for VAT under the normal tax system can submit a request for reimbursement of part of the VAT paid in Luxembourg , after having sold a new means of transport in another Member State of the Union. European .
Persons concerned
Any person (natural or legal) not identified for VAT under the normal tax system , who occasionally carries out theintra-community deliveryof a new means of transport.
Source guichet.public.lu
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