Luxembourg is considering expanding its reverse charge mechanism for certain fraud-sensitive goods in order to combat VAT fraud. Currently, Luxembourg already applies the reverse charge mechanism to transactions involving emission rights, gas, electricity, and some other goods. The proposed expansion would include mobile phones, tablets, laptops, game consoles, integrated circuits, and deliveries of raw or semi-finished metals. The mechanism would only apply if the invoice amount, excluding VAT, exceeds EUR 10,000. The implementation of this mechanism may make the system more complex. This is a draft law that still requires approval and is provisionally set to end on December 31, 2026.
Source VATconsult
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