The Council Implementing Decision to authorize Luxembourg’s continued derogation from Article 285 of the VAT Directive (2006/112/EC) regarding its VAT registration threshold was published in the Official Journal of the EU on 28 September 2022. The decision authorizes Luxembourg to continue to apply its increased VAT registration (exemption) threshold of EUR 35,000 until 31 December 2024.
Source Orbitax
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