Luxembourg

VAT rate

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3%, 8%, 14% and 17% (2023: 16%)

Minimum amounts

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EUR 400 (quarterly claim)
EUR 50 (yearly claim)

EUR 250 (yearly claim for non-EU countries)

VAT can be reclaimed on:

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Business-related expenses.
Only if the invoice contains all required information.

All invoices must contain:

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- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate

Simplified invoices with a gross amount under 100 EUR are accepted.

Special rules

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