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