A VAT refund guide to Luxembourg
Which countries have reciprocity with Luxembourg?
Learn more about how reciprocity works within VAT by clicking below.
What expenses are claimable in Luxembourg?
Entertainment
Events
Travel Related
General Expenses
Additional Information
| Current VAT Rate | 17% |
| Categories | Entertainment, Events, Travel Related, General expenses |
| VAT in local language | Taxe sur la valeur ajoutée (TVA)/Mehrwertsteuer (MwSt) |
| VAT number format | LU 12345678 (LU followed by 8 digits) |
| Exemptions | None |
| Key Deadlines | 30th September (8th directive) and 30th June (13th Directive) |
| Threshold |
Non-Simplified: More than EUR 100 (including VAT) Simplified: EUR 100 or less (including VAT) Super Simplified: Not applicable to this VAT scheme |
| Electronic Invoicing | Currently, electronic invoicing is only mandated for B2G transactions. However, the government plans on implementing B2B invoicing in the near future |
Frequently Asked Questions
The following documents would generally need to be submitted for an application to refund VAT in Luxembourg. For refunds under the 8th Directive – invoices for which a refund of VAT in Luxembourg is being claimed and documents for your appointed agent (if applicable – e.g., if you have appointed VAT IT as your agent). For refunds under the 13th Directive – invoices for which a refund of VAT in Luxembourg is being claimed, a valid tax certificate, completed claim form and documents for your appointed agent (if applicable).
It is important to note for an entity to apply for a refund of VAT in Luxembourg, it must not be established in Luxembourg or registered for VAT in Luxembourg (meaning that it must not have a VAT number in Luxembourg or a VAT ID in Luxembourg) and that is must not be making taxable supplies that would be subject to VAT in Luxembourg.
In addition to the Luxembourg standard VAT rate, there are also various reduced rates of VAT in Luxembourg, being 14%, 8% and 3%. Generally expenses for which a refund of VAT in Luxembourg can be applied will be subject to the Luxembourg standard VAT rate except for taxi fares and public transport fares; accommodation; food, drink and restaurant services and certain entertainment expenses, which are all subject to the reduced rate of VAT in Luxembourg of 3%.
For refund claims of VAT in Luxembourg under the 8th Directive: claims should be submitted electronically through the portal managed by the claimant’s Member State of Establishment. For refund claims of VAT in Luxembourg under the 13th Directive: claims should be submitted physically by sending the hard copy documents to the Luxembourg VAT Authority. VAT IT will be able to assist with submitting your refund claims of VAT in Luxembourg.
For refund claims of VAT in Luxembourg under the 8th Directive: claims should be submitted by 30 September of the year following the year in which the VAT in Luxembourg was incurred. Quarterly and annual claims can be made. For refund claims of VAT in Luxembourg under the 13th Directive: claims should be submitted by 30 June of the year following the year in which the VAT in Luxembourg was incurred. Only a single (annual) claim is allowed.
Original invoices or receipts are not required for a refund claim of VAT in Luxembourg and photocopies and scan are allowed to be submitted as part of the claim.
Explore VAT reclaim opportunities in
Nearby Countries
Belgium
France
Germany
Need help with your VAT refund from Luxembourg?
You don’t have to do this alone. We’ve been helping companies reclaim foreign VAT refunds for over 20 years. We have the knowledge and technology to process your refunds quicker as well as attend to any unforeseen VAT authority queries that may arise.
Download the latest VAT Rates Country Guide
Start your journey by exploring what you can claim.
Download the latest and full international VAT guide and never miss a deadline.