Luxembourg

Country	Luxembourg
Currency	Euro
EU Member State	Yes
Standard VAT rate	17%
Reduced VAT rate	3% / 8% / 14%
VAT registration limit for established businesses	10000 Euros
VAT registration limit for non-established businesses	Nil
VAT registration rate for distance sellers	100000 Euros
VAT return filing periods	Monthly / Quarterly/ Annually
Annual returns	Yes
Intrastat thresholds: dispatches and arrivals	150000 Euros for dispatches/200000 Euros for arrivals
EC Sales Lists frequency	Monthly / Quarterly
Additional reporting requirements	No
VAT recovery by non-established non-EU businesses	Yes
Reverse Charge	Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses	No however a deposit may be require in certain instances
Statute of limitations	5 Years