Luxembourg’s Proposed Extension of Reverse Charge Mechanism to Combat VAT Fraud

Proposed extension of the reverse charge mechanism in Luxembourg
Amendment to article 61.3 of the VAT law
Scope of the reverse charge mechanism to include certain goods
Goods include mobile phones, integrated circuits, games consoles, tablet computers, laptops, headphones, and raw or semi-finished metals
Value of transaction must exceed EUR 10,000 excluding tax
VAT payable by taxable person if value of goods is below EUR 10,000, payable by taxable customer if above threshold
Measure to combat VAT fraud based on non-mandatory provisions of Directive 2006/112/EC

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.