At the time of an import, my company had to pay import VAT in Luxembourg. How can it obtain a VAT refund ?
A company that imports goods to Luxembourg should not pre-finance the import VAT: the VAT due on import is declared in its Luxembourg VAT return or on that of its tax representative. However, in certain very limited cases, it may import goods without having a Luxembourg VAT number (import of goods over which it remains owner for use on the national territory).
If you are in one of these cases, you can obtain the refund of the VAT paid to Customs by requesting refund from the Tax Office Luxembourg 11 (if you are a company not established in the European Union), or by electronically applying for refund to the authorities in your country (if you are a company established in another European country), or by deducting the corresponding VAT in your Luxembourg VAT return (if you have a Luxembourg VAT number that was not used at the time of the import).
My company would like to deliver goods to an European customer, what procedures must I complete ?
If the goods are shipped from Luxembourg, they are theoretically in free circulation and no customs declaration is required. You must however check whether your client is a private individual or a business, in order to issue your sales invoice with or without VAT, in compliance with the intra-Community VAT rules. You must declare the sale in your VAT returns.
If the thresholds are exceeded, you must also declare the shipment of goods in an Intrastat declaration to be filed with the STATEC, the Luxembourg statistics institute.
My company would like to purchase goods from an European supplier, what formalities must I complete ?
If the goods are shipped from a Member State of the European Union, they are theoretically in free circulation and no customs declaration is required. You must however declare the intra-community acquisition in your VAT return.
If the thresholds are exceeded, you must also declare the arrival of goods in an Intrastat declaration to be filed with the STATEC, the Luxembourg statistics institute.