Standard VAT rate

17%

Country code

LU

Reduced VAT rates

14%, 8%, 3%,

Super reduced rate

3%

VAT returns

Monthly, Quarterly or Annually

VAT number format

LU 12345678

Latest news from Luxembourg

ECJ rules against the reduced VAT being applied to e-books

In a recent European Court of Justice (ECJ) ruling (Case C-390/15) it was stated that e-books are not entitled to the same reduced EU VAT rates as printed books. In the ruling the ECJ held that having differing rates for the same book, based on the media that it is provided in, was not discriminatory…. Read More

VAT increased from 1st January 2015

From the 1st January 2015 the following VAT rate increases have taken effect: The standard rate increased from 15% to 17% The intermediate rate increased from 12% to 14% The reduced rate increased from 6% to 8% The super-reduced rate remains unchanged at 3%

VAT increases in Luxembourg

The VAT rate increase to 17% effective 1 January 2015 has been agreed in principle by the government. The intermediate rate of 12% will also increase to 14% and the reduced rate from 6% to 8%. The super-reduced rate of 3%, which is applied to, for example, food items, will not be changed, but it… Read More