Luxembourg VAT / TVA Invoice Calculator
Calculate European Union lowest standard VAT rate: 17% standard, 14% intermediate, 8% reduced, and 3% super-reduced rates under Luxembourg TVA Law.
🧾 Parametres de facturation TVA (Invoice Details)
📊 Decompte de la facture TVA (Invoice Statement)
| Ligne de facturation | Taux | Montant (€) |
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Foire aux questions (Statutory FAQs)
What are the official VAT (TVA) rates in Luxembourg under the Law on TVA?
Luxembourg statutory TVA rates are: the Standard Rate of 17% (the lowest standard VAT in the EU); the Intermediate Rate of 14% (fuel, custodial services); the Reduced Rate of 8% (residential electricity, gas, cleaning); and the Super-Reduced Rate of 3% (food, books, pharmaceuticals, and restaurant meals without alcohol).
What is the mandatory threshold for VAT (TVA) registration in Luxembourg?
Enterprises and self-employed professionals with annual turnover exceeding €35,000 must register for VAT with the Administration de l'enregistrement, des domaines et de la TVA (AED).
How does the B2B Reverse Charge (autoliquidation) apply in Luxembourg?
For cross-border intra-community supplies of services to taxable businesses, invoice TVA is 0% and marked with Reverse Charge / Autoliquidation, transferring VAT declaration and remittance to the recipient country.
Can input TVA (TVA deductible) be reclaimed on business expenses in Luxembourg?
Yes. Taxable enterprises can reclaim input TVA incurred on legitimate business expenses, capital equipment, and operational overheads against output TVA collected from clients.
When must periodic TVA returns be filed with the AED in Luxembourg?
Depending on annual turnover: quarterly returns are filed by businesses with turnover between €112,000 and €620,000; monthly returns for turnover exceeding €620,000; and annual returns for turnover below €112,000.
Engr. Muhammad Shahzad
Verified Western Europe & Benelux Statutory Systems SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Luxembourg statutory labor jurisprudence under the Code du travail, Centre Commun de la Securite Sociale (CCSS) social mechanics, Administration des contributions directes (ACD - LIR, IRC, ICC, Tax Classes 1/1a/2), and bilateral cross-border commuter tax conventions (France, Belgium, Germany).