Luxembourg is to adopt the VAT reverse charge on the small of a range of small, high-valued goods prone to VAT fraud. The option under Article 194 of the VAT Directive permits member states to effectively remove to the cash payment of VAT on B2B transactions. It may be deployed where the member state believes there are casing of missing trader or carosel fraud.
Source: vatcalc.com
Latest Posts in "Luxembourg"
- Luxembourg VAT on Directors’ Fees: Impact of CJEU C-288/22 Ruling and District Court Decision
- Luxembourg’s e-Invoicing Implementation: Compliance, Standards, and Future Developments in Public Procurement
- eInvoicing in Luxembourg
- Benelux Study Day on E-Invoicing (25 March 2025): Conclusions and Strategic Outlook
- Briefing Document & Podcast – ECJ C-497/01 (Zita Modes): VAT Transfers and the “No-Supply Rule” under EU Law
