5 Major Developments in Luxembourg

5 Major Developments in Luxembourg

• Implementation of the EU Excise Framework Directive
• Luxembourg Clarifies VAT Refund Procedure for Intra-Community Supplies of New Means of Transport
• Project to extend the scope of the dwelling VAT rate
• Upcoming changes in real estate VAT in Luxembourg
• Director Fees: VAT or not VAT? Experiences from Luxembourg and other selected EU Countries

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ECJ (European Court of Justice)

• ECJ to rule on VAT treatment of director fees

E-Invoicing

• Small Companies Have to Get Ready for B2G Electronic Invoicing in Luxembourg

• SNI February TaxTech Updates

• Luxembourg B2G e-invoicing

• Luxembourg B2G e-Invoice for small companies

• Luxembourg Reaches the Last Phase of the B2G E-invoicing Roll-Out

Excise

• Implementation of the EU Excise Framework Directive

Intra-Community Transactions

• Luxembourg Clarifies VAT Refund Procedure for Intra-Community Supplies of New Means of Transport

Intrastat

• Luxembourg raises Intrastat 2023 threshold

Rate

• Project to extend the scope of the dwelling VAT rate

• Decrease of VAT rates starting 1st January 2023

• Changes to the VAT Rates of certain products

• VAT Luxembourg – Reduction of VAT Rates

Real Estate/Immovable Property

• Upcoming changes in real estate VAT in Luxembourg

Reporting / Compliance

• 4 VAT Country guides on Luxembourg

SME (Small and Medium-Sized Enterprises)

• Luxembourg B2G e-Invoice for small companies

Taxable Person

• Director Fees: VAT or not VAT? Experiences from Luxembourg and other selected EU Countries

• ECJ to rule on VAT treatment of director fees