Luxembourg VAT 2027 Rates Calculator
Calculate Luxembourg VAT 2027 — 17% standard, 14% intermediate, 8% reduced, 3% super-reduced. Lowest standard VAT rate in EU. For businesses + consumers.
Luxembourg VAT Rates 2027
Standard 17% (most goods/services). Intermediate 14% (some wines, custodial). Reduced 8% (cleaning services, hairdressing, plant supplies). Super-reduced 3% (food, books, water, medicine, children's clothes).
Why LU Has Low VAT
Luxembourg deliberately keeps standard VAT lowest in EU to attract e-commerce, financial services. Major source of EU shopping arbitrage before 2015 'Mini One Stop Shop' (MOSS) reforms unified e-services.
Registration Thresholds
Mandatory VAT registration if annual turnover > €35,000 (services) or €112,000 (goods). Below = optional. Voluntary registration allowed to recover input VAT.
Filing Frequency
Monthly: turnover > €620,000. Quarterly: between €112,000 and €620,000. Annual: below €112,000. Returns due by 15th of following month/quarter.
Source: guichet.public.lu Luxembourg VAT rates. Last updated: May 2026.
Frequently Asked Questions
Can I claim VAT back as business?
Yes if VAT-registered. Input VAT on business purchases offset against output VAT collected from sales. Net difference paid/refunded.
Cross-border B2B in EU?
Reverse charge applies. Seller charges 0% VAT (B2B). Buyer self-accounts VAT in their country. Requires valid VAT numbers both sides.
Digital services?
MOSS rules: charge VAT at customer's location for B2C digital services. Use One Stop Shop to file in one EU country.