Circular No. 812 of December 6, 2022
Changes as of January 1, 2023
Pursuant to section 1 of the said law, applicable as of January 1, 2023, the following VAT rates
VAT rates applicable from January 1, 2023 to December 31, 2023 are as follows:
– Standard rate: 16% (decrease from 17% to 16%) ;
– Intermediate rate: 13% (decrease from 14% to 13%); rate applying to the supply of goods and services of goods and services referred to in Annex C of the amended law of February 12, 1979 concerning value added tax (hereafter VAT law);
– Reduced rate: 7% (reduced from 8% to 7%); rate applicable to the supply of goods and services and services referred to in Annex A of the VAT Act.
The super-reduced rate of 3%, which applies to supplies of goods and services listed in Annex B of the VAT Act, remains unchanged.
Source pfi.public.lu
