VAT Atlas · entry № 18 · current as of April 2026
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Grand Duchy of
Luxembourg
Member of EU · Euro · code LUStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Luxembourg.
Standard rate
16%
Reduced (intermediate) 13% wine, mineral water, some social housing
Reduced 7% food, restaurants, books, hairdressing, cleaning
Zero-rated 0% exports, intra-EU supplies
Threshold 35 000 EUR
Filing Monthly, quarterly, or annually
§ Invoicing rules what you need to know
Tax authority Administration des Contributions Directes (ACD)
Invoice language French, German, or Luxembourgish
Reverse charge Reverse charge applies to intra-EU B2B services and supplies by non-established taxable persons. No broad domestic reverse charge regime.
Digital services B2C digital services to Luxembourg consumers are taxed at 16% (the lowest standard rate in the EU). Many digital companies are established in Luxembourg. Non-EU suppliers must use the OSS scheme.
Penalties Late VAT filing can result in administrative fines of up to €5,000 per return. Late payment triggers interest at 0.6% per month on the outstanding balance.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ VAT identification numbers must be shown
- Invoice must include date of supply and complete description of goods/services
- Net amount, applicable VAT rate, and VAT amount must be separately stated
- Invoices must be stored for 10 years
Frequently Asked Questions
What is the standard VAT rate in Luxembourg?
The standard VAT rate in Luxembourg is 16%.
What are the reduced VAT rates in Luxembourg?
13% (Reduced (intermediate)): applies to wine, mineral water, some social housing. 7% (Reduced): applies to food, restaurants, books, hairdressing, cleaning.
What is the VAT registration threshold in Luxembourg?
The VAT registration threshold in Luxembourg is 35 000 EUR.
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