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> home > VAT Refund LU > VAT Refund Preferences, Sub-codes & Portals > Sub-codes

Sub-codes

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The complete list on expenditure and business activity codes is found in
Flag FR icon  Règlement (CE) N° 1174/2009 de la Commission
Flag DE icon  Verordnung (EG) Nr. 1174/2009 der Kommission
Flag EN icon  Commission Regulation (EC) No 1174/2009

This document is provided for your information only. Luxembourg administration takes no responsibility on the correctness of the information.

  • 1. Fuel
    • 1.1 Fuel for means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 1.1.1 Petrol
      • 1.1.2 Diesel
      • 1.1.3 LPG
      • 1.1.4 Natural Gas
      • 1.1.5 Bio fuel
    • 1.2 Fuel for means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 1.2.1 Petrol
      • 1.2.2 Diesel
      • 1.2.3 LPG
      • 1.2.4 Natural Gas
      • 1.2.5 Bio fuel
      • 1.2.6 PKW
      • 1.2.7 LKW
    • 1.3 Fuel for means of transport for paying passengers
      • 1.3.1 Petrol
      • 1.3.2 Diesel
      • 1.3.3 LPG
      • 1.3.4 Natural Gas
      • 1.3.5 Bio fuel
    • 1.4 Fuel used specifically for test vehicles
    • 1.5 Petroleum products used for lubrication of means of transport or engines
    • 1.6 Fuel purchased for resale
    • 1.7 Fuel for means of goods transport
    • 1.8 Fuel for passenger and multipurpose cars
      • 1.8.1 Used exclusively for business purposes
      • 1.8.2 Used partly for commercial passenger transport, driving instruction or rental purposes
      • 1.8.3 Used partly for other than 1.8.2 purposes
    • 1.9 Fuel for motorcycles, caravans and vessels for recreational or sports purposes and aircraft with a mass less than 1'550 kg
      • 1.9.1 Used for commercial passenger transport, driving instruction or rental purposes
      • 1.9.2 Used for business purposes
    • 1.10 Fuel for machines and agriculture tractors
      • 1.10.1 Petrol
      • 1.10.2 Diesel
      • 1.10.3 LPG
      • 1.10.4 Natural Gas
      • 1.10.5 Bio fuel
    • 1.11 Fuel for means of passenger transport with less than 9 spaces or a rental car
      • 1.11.1 Petrol
      • 1.11.2 Diesel
      • 1.11.3 LPG
      • 1.11.4 Natural Gas
      • 1.11.5 Bio fuel
    • 1.12 Fuel for means of passenger transport other than 1.8 and 1.9
    • 1.13 Fuel for means of transport for which there exists no restriction on the right to deduct
    • 1.14 Fuel for means of transport for which there exists a restriction on the right to deduct
  • 2. Hiring of means of transport
    • 2.1 Hiring of means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 2.2 Hiring of means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 2.2.1 For a continuous period exceeding 6 months
      • 2.2.2 For a continuous period equal to or not exceeding 6 months
      • 2.2.3 PKW
      • 2.2.4 LKW
    • 2.3 Hiring of means of transport for paying passengers
      • 2.3.1 For a continuous period exceeding 6 months
      • 2.3.2 For a continuous period equal to or not exceeding 6 months
    • 2.4 Hiring of means of goods transport
    • 2.5 Hiring of passenger and multipurpose cars
      • 2.5.1 Used exclusively for business purposes
      • 2.5.2 Used partly for commercial passenger transport or driving instruction
      • 2.5.3 Used partly for other than 2.5.2 purposes
    • 2.6 Hiring of motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1'550 kg
      • 2.6.1 Used for commercial passenger transport or driving instruction
      • 2.6.2 Used for other business purposes
    • 2.7 Hiring of passenger cars of the M1 category
    • 2.8 Hiring of means of passenger transport with more than 9 spaces
    • 2.9 Hiring of means of passenger transport with less than 9 spaces
      • 2.9.1 Used for commercial operations
      • 2.9.2 Used for other than commercial operations
    • 2.10 Hiring of means of transport for which there exists no restriction on the right to deduct
    • 2.11 Hiring of a means of transport for which there exists a restriction on the right to deduct
    • 2.12 Hiring of means of transport other than 2.5 and 2.6
  • 3. Expenditure relating to means of transport (excluding 1 & 2)
    • 3.1 Expenditure relating to means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.1 Purchase of means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.2 Maintenance of a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.3 Purchase and installation of accessories for a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.4 Garaging or parking of a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.5 Other expenditure relating to a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 3.2 Expenditure relating to means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.1 Purchase of means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.2 Maintenance of a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.3 Purchase and installation of accessories for a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.4 Garaging or parking of a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.5 Other expenditure relating to a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.6 PKW
      • 3.2.7 LKW
    • 3.3 Expenditure relating to means of transport for paying passengers
      • 3.3.1 Purchase of a means of transport for paying passengers
      • 3.3.2 Maintenance of a means of transport for paying passengers
      • 3.3.3 Purchase and installation of accessories for a means of transport for paying passengers
      • 3.3.4 Garaging or parking of a means of transport for paying passengers
      • 3.3.5 Other expenditure relating to a means of transport for paying passengers
    • 3.4 Expenditure relating to means of goods transport
      • 3.4.1 Purchase of a means of goods transport
      • 3.4.2 Maintenance of a means of goods transport
      • 3.4.3 Garaging or parking of a means of goods transport
      • 3.4.4 Expenditure relating to means of goods transport other than 3.4.1, 3.4.2 and 3.4.3
    • 3.5 Maintenance of passenger and multipurpose cars
      • 3.5.1 Used exclusively for business purposes
      • 3.5.2 Used partly for commercial passenger transport, driving instruction, or rental purposes
      • 3.5.3 Used partly for business purposes other than 3.5.2
    • 3.6 Maintenance, of motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1'550 kg
      • 3.6.1 Used for commercial passenger transport, driving instruction, rental purposes
      • 3.6.2 Used for other business purposes
    • 3.7 Expenditure, other than maintenance, garaging and parking relating to passenger and multipurpose cars
      • 3.7.1 Used exclusively for business purposes
      • 3.7.2 Used partly for commercial passenger transport, driving instruction or rental purposes
      • 3.7.3 Used partly for purposes other than 3.7.2
    • 3.8 Expenditure, other than maintenance, garaging and parking relating to motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1'550 kg
      • 3.8.1 Used for commercial passenger transport, driving instruction, rental purposes or resale
      • 3.8.2 Used for other business purposes
    • 3.9 Purchase of passenger car of 'M1' category
    • 3.10 Purchase of accessories for passenger cars of 'M1' category, including their assembly and installation
    • 3.11 Expenditure relating to means of passenger transport with more than 9 places, or to means of goods transport
    • 3.12 Expenditure relating to means of passenger transport with less than 9 places used for commercial operations
    • 3.13 Expenditure relating to means of transport for which there exists no restriction on the right to deduct
    • 3.14 Expenditure relating to means of transport for which there exists a restriction on the right to deduct
    • 3.15 Maintenance of means of passenger transport other than passenger and multipurpose cars, motorcycles, caravans ad vessels for recreational and sports purposes, and aircraft with a mass greater than 1'550 kg
    • 3.16 Garaging or parking of a means of passenger transport
    • 3.17 Expenditure, other than maintenance, garaging or parking relating to means of transport other than passenger and multipurpose cars, motorcycles, caravans and vessels for recreational and sports purposes, and aircraft with a mass greater than 1'550 kg
  • 4. Road tolls and other road user charge
    • 4.1 Road tolls for means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 4.2 Road tolls for vehicles with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 4.2.1 PKW
      • 4.2.2 LKW
    • 4.3 Road tolls for means of transport for paying passengers
    • 4.4 Road tolls for any means of transport across the Great Belt Bridge
    • 4.5 Road tolls for any means of transport across the Öresund Bridge
    • 4.6 Road tolls for means of passenger transport with more than 9 places
    • 4.7 Road tolls for means of passenger transport with less than 9 places
    • 4.8 Road tolls for vehicles used in the context of a conference, fair, exhibition or congress
      • 4.8.1 For the organiser of the event
      • 4.8.2 For a participant in the event, where the expenditure is directly charged by the organiser
  • 5. Travel expenses such as taxi fares, public transport fares
    • 5.1 For the taxable person or an employee of the taxable person
    • 5.2 For someone other than the taxable person, or an employee of the taxable person
    • 5.3 For the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress
      • 5.3.1 For the organiser of the event
      • 5.3.2 For a participant in the event, where the expenditure is directly charged by the organiser
  • 6. Accommodation
    • 6.1 Expenditure on lodging and accommodation for the taxable person, or an employee of the taxable person
    • 6.2 Expenditure on lodging and accommodation for someone other than the taxable person or an employee of the taxable person
    • 6.3 Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person attending qualifying conferences
    • 6.4 Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress
      • 6.4.1 For the organiser of the event
      • 6.4.2 For a participant in the event, where the expenditure is directly charged by the organiser
    • 6.5 Expenditure on lodging and accommodation for an employee of the taxable person effecting supplies of goods or services
    • 6.6 Expenditure on lodging and accommodation for onward supply
    • 6.7 Expenditure on lodging other than 6.5 or 6.6
  • 7. Food, drink and restaurant services
    • 7.1 Food and drink provided by hotels, bars, restaurants and boarding houses, including breakfast
      • 7.1.1 For the taxable person or an employee of the taxable person
      • 7.1.2 For someone other than the taxable person or an employee of the taxable person
    • 7.2 Food and drink provided in the context of a conference, fair, exhibition or congress
      • 7.2.1 For the organiser of the event
      • 7.2.2 For a participant in the event, where the expenditure is directly charged by the organiser
    • 7.3 Food and drink for an employee of the taxable person effecting supplies of goods or services
    • 7.4 Restaurant services purchased for onward supply
    • 7.5 Purchase of food, drink or restaurant services other than 7.2, 7.3 and 7.4
  • 8. Admissions to faires and exhibitions
    • 8.1 For the taxable person or an employee of the taxable person
    • 8.2 For someone other than the taxable person or an employee of the taxable person
  • 9. Expenditure on luxuries, amusements and entertainment
    • 9.1 Purchase of alcohol
    • 9.2 Purchase of manufactured tobacco
    • 9.3 Expenditure on receptions, entertainment, hospitality
      • 9.3.1 For publicity purposes
      • 9.3.2 Not for publicity purposes
    • 9.4 Expenditure on maintenance of pleasure craft
    • 9.5 Expenditure on works of art, collectors' items and antiques
    • 9.6 Expenditure on luxuries, amusements and entertainment for advertising
    • 9.7 Expenditure on luxuries, amusements and entertainment other than 9.1, 9.2 and 9.3
  • 10. Other
    • 10.1 Tools
    • 10.2 Repairs within a warranty period
    • 10.3 Services connected with education
    • 10.4 Work on property
      • 10.4.1 Work on immoveable property
      • 10.4.2 Work on immoveable property used as a dwelling
      • 10.4.3 Work on moveable property other than code 3
    • 10.5 Purchase or hiring of property
      • 10.5.1 Purchase or hiring of immoveable property
      • 10.5.2 Purchase or hiring of immoveable property used as a dwelling, or for recreational or leisure use
      • 10.5.3 Purchase or hiring of moveable property connected with or used in immoveable property used as a dwelling, or for recreational or leisure use
      • 10.5.4 Purchase or hiring of moveable property other than code 2
    • 10.6 Provision of water, gas or electricity through a distribution network
    • 10.7 Gifts of a small value
    • 10.8 Office expenses
    • 10.9 Participation in fairs and seminars
      • 10.9.1 Fairs
      • 10.9.2 Seminars
      • 10.9.3 Education
      • 10.9.4 Training
    • 10.10 Flat rate additions on livestock and agricultural produce
    • 10.11 Expenditure on postage of mail to countries outside the EU
    • 10.12 Expenditure on fax and phone in connection with accommodation
    • 10.13 Goods and services acquired by a travel organiser for the direct benefit of the traveller
    • 10.14 Goods purchased for resale other than 1.6
    • 10.15 Services purchased for resale other than 6.6 and 7.4
    • 10.16 Work on property
      • 10.16.1 Work on immoveable property used as a residence, recreational or leisure facility
      • 10.16.2 Work on immoveable property other than 10.16.1
      • 10.16.3 Work on moveable property connected with or use of an immoveable property in 10.16.1
      • 10.16.4 Work on moveable property other than 10.16.3
    • 10.17 Expenditure on property
      • 10.17.1 Expenditure on immoveable property used as a dwelling, or for recreational or leisure use
      • 10.17.2 Expenditure on immoveable property other than 10.17.1


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