Luxembourg VAT Info

How you can Get a VAT Refund from Luxembourg

This page covers refunds on cross-border transactions. It does not address VAT refunds where both the vendor and the customer are based in the same country. If you are travelling to or doing business with companies in Luxembourg, you may be eligible to claim back Luxembourg VAT. Below is what you need on eligibility, Luxembourg VAT rates, the deadlines for claiming, the services that commonly carry refundable VAT, and the process for recovering it.

Who can Claim VAT Refunds?

VAT Refunds for EU Companies

If you are a VAT registered company in an EU Member State and have carried out cross-border transactions in another Member State where you are not VAT registered, you are eligible to recover that VAT under Articles 170-171a of the VAT Directive and the full rules laid out in Directive 2008/9/EC.

VAT Refunds for Non-EU Companies

If your company is established outside the EU and is charged VAT on business activities in an EU Member State where it is not VAT registered, you are entitled to deduct that VAT by way of a refund from the country where it was paid, under the 13th Directive (86/560/EEC).

Luxembourg VAT Rates: TVA

Rates as published by the European Commission. Which rate applies depends on the goods or services involved; check the current rate with the local VAT authority before relying on it. Source: Your Europe, VAT rules and rates.

Deadlines for Claims Submission

The deadline for non-EU claimants is set nationally and differs between countries. Ask us and we will confirm the date that applies to your claim before it is submitted.

VAT Refund Information

Retrospective Claims

A company can claim back VAT from the previous VAT year. No extended deadline is available.

Rule of Reciprocity

An EU claimant can claim VAT from any other EU Member State and recover it under the Member State of Refund’s local VAT legislation.

For non-EU claimants, some countries grant a refund only if the country where your company is registered offers a similar arrangement in return: the rule of reciprocity.

Services where VAT Refund is Available

The services that commonly carry refundable VAT are:

VAT Refund Process

VAT Refund Process for EU Companies

An electronic refund claim is submitted through the claimant’s own national tax authority portal, providing:

1. The claimant’s details
2. A summary of the refund request
3. Details of each invoice included in the application

VAT Refund Process for Non-EU Companies

An application is sent in original to the tax authority of the country where the VAT was incurred, providing:

1. The claimant’s details
2. A summary of the refund request
3. Details of each invoice included in the application
4. All original invoices related to the refund

Contact Us

For more on the process and how we can help with a Luxembourg claim, get in touch. Our on-ground presence means someone who works with that tax authority handles it.