Luxembourg is one of the few EU member states that currently does not provide for a reverse charge mechanism for non-established businesses (Art. 194 VAT Directive). In the fight against VAT fraud, the country is now considering an expansion of the reverse charge mechanism for the supply of certain fraud-sensitive goods.
Source: www.vat-consult.be
Latest Posts in "Luxembourg"
- 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
- Luxembourg Enhances OSS Portal for VAT Returns: July 2025 Update
