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Preferences LU

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Flag LU Luxembourg (LU)

Preferences     Sub-codes     Portal / Contact of tax authority     Additional information     Abbreviations

Preferences

Member State' VAT Refund features published by the European Commission and the Member State in the Tax Information Communication (TIC) database.

Article 9.2 (sub-codes requested) No
Article 10 (invoice copies will be requested) No (may be requested under article 20)
Article 10 (threshold in national currency)
  • Invoices concerning fuel: 250 EUR
  • Other invoices: 1'000 EUR
Article 11 (NACE level with 4 positions will be requested) Yes
Article 12 (languages to be used)
  1. Flag FR FR
  2. Flag DE DE
  3. Flag GB EN
Article 16 (contraints on refund period as MS-REF)
Article 17 (VAT amount thresholds in national currency)
  • Refund period of a calendar year or the remainder of a calendar year: 50 EUR
  • Refund period of less than one calendar year and not less than three calendar months: 400 EUR
Article 19.1 (MS-EST will be requested to forward the notification to NETP) No (notifications may be made on a case-by-case request in accordance with article 14-16 of Council Regulation (EC) only in exceptional cases)
Article 19.2 (MS-EST will be requested to forward the notification to NETP) No (notifications may be made on a case-by-case request in accordance with article 14-16 of Council Regulation (EC) only in exceptional cases)
Article 19.2 (As MS-EST a scanned copy of the decision will be needed to notify the NETP) Yes (notifications may be made on a case-by-case request in accordance with article 14-16 of Council Regulation (EC) only in exceptional cases)
Article 19.2 (As MS-EST a scanned copy of the pro-rata adjustment will be needed to notify the NETP) Yes (notifications may be made on a case-by-case request in accordance with article 14-16 of Council Regulation (EC) only in exceptional cases)
Circumstances under which claim can be submitted by a third party With written authorisation
Can refund be made to third party ? Yes, at taxable person's request
Allow to receive corrections as MS-REF Not yet

Sub-codes

Translations of expenditure and business activity codes are available in several languages, i.e.
Drapeau français  Règlement (CE) N° 1174/2009 de la Commission
Drapeau allemand  Verordnung (EG) Nr. 1174/2009 der Kommission
Drapeau anglais  Commission Regulation (EC) No 1174/2009

List of used sub-codes published by the European Commission on http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_refunds/index_en.htm.

  • 1. Fuel
  • 2. Hiring of means of transport
  • 3. Expenditure relating to means of transport (excluding 1 & 2)
  • 4. Road tolls and other road user charge
  • 5. Travel expenses such as taxi fares, public transport fares
  • 6. Accommodation
  • 7. Food, drink and restaurant services
  • 8. Admissions to faires and exhibitions
  • 9. Expenditure on luxuries, amusements and entertainment
  • 10. Other

Portal

Country Gouvernement du Grand-Duché de Luxembourg
Tax authority Administration de l'Enregistrement et des Domaines
Bureau d'imposition 11
Postal address Boîte postale 31
L-2010 Luxembourg
Office address 67, rue Verte
L-1475 Luxembourg
Phone +352 44 905 222
E-Mail vatrefund@en.etat.lu
Languages Flag LU LU    Flag FR FR    Flag DE DE    Flag GB EN
Portal http://www.vatrefund.lu/
Transposition of the directive into national law http://www.legilux.public.lu/leg/a/archives/2009/0216/a216.pdf
Vademecum Flag FR FR

Additional information

Portal http://www.vatrefund.lu/
Supplier identification Only use the Luxembourg VAT identification number starting with the letters LU.
NETP identification Use your international VAT identification number. If you have not been allocated an international VAT identification number, use your national tax registration number.
Bank fees According to article 22 sub 2) of the directive, the Grand-Duchy of Luxembourg deducts 0,20 € for bank charges for all payments to bank accounts outside Luxembourg. All payments are executed in "shared fees" mode. Eventually your bank charges additional fees for incoming payments.

This information and more additional information are also available in Flag FR and Flag DE language.

Abreviations

MS-EST Member State of establishment
MS-REF Member State of refund
VAT Value added tax
Taxe sur la valeur ajoutée (TVA)
Mehrwertsteuer (MwSt.)
NETP Non-established tax payer
POA Power of attorney


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