Country overview: LuxembourgPlace of Supply of Services (PoSS) 2010 |
| Luxembourg | |
|---|---|
| Draft PoSS rules published? | Yes |
| Draft PoSS rules adopted? | Yes |
| Estimated date of adoption | Adopted on 10 November 2009 |
| Significant changes between draft law and Directives? | No |
| Use and enjoyment rules for B2B transactions? | Yes, for telecommunication services and for radio and television broadcasting services. |
| Force of attraction rules regarding PE's? | No |
| Do sanctions apply for failing to report reverse charged services? | Yes, the Luxembourg VAT Authorities can apply a fine between €50,00 and €5.000,00. |
| Projected time period for ESLs for services? | Filing either on a monthly basis or on a quarterly basis (the choice is left to the taxable persons). |
| Do thresholds apply to ESLs for services? | No |
| ESL filing deadline? |
If the return is submitted in paper version, the ESL must be submitted at the latest the 15th day of the month following the reporting period. If the return is submitted electronically, the ESL must be submitted at the latest the 25th days of the month following the reporting period. |
| Do sanctions apply for late/incorrect submissions of ESLs for services? | Yes, the Luxembourg VAT Authorities can apply a fine between €50,00 and €5.000,00 for late/inaccurate submission of ESLs for services. |
| ESL for services format already published? | Yes forms available on the VAT authorities’ website, in French and German |
| Projected time period for ESLs for goods? | Filing on a monthly or a quarterly basis. |
| Do thresholds apply to ESLs for goods? | If IC deliveries > €100.000,00 per quarter => Filing on a monthly basis (electronically). If IC deliveries ≤ €100.000,00 => Filing on a monthly (electronically) or on a quarterly basis (choice: electronically/paper). |
| ESL filing deadline? |
If the return is submitted in paper version, the ESL must be submitted at the latest the 15th day of the month following the reporting period. If the return is submitted electronically, the ESL must be submitted at the latest the 25th days of the month following the reporting period. |
| Impact on e-filing procedure? | If ESL is to be filed on a monthly basis, then they must be submitted via internet. In this case, the VAT returns of the company must also be filed electronically. |
| VAT return adapted? | Yes forms available on the VAT authorities’ website, in French and German |
| Final date for 8th Directive refund requests is 30 September? | Yes |
For further information, please contact Paul Bakker, DTT Global Indirect Tax Coordinator, or one of the Deloitte member firm contacts listed in the Overview of Member State legislation and materials.
Learn more
EU: The VAT package
Overview of the new rules
EU legislation
Overview of member state legislation and materials
Page Last Updated
