VAT regulation

European regulation

European regulation is essentially European Directives, the most important of which is Directive 2006/112/CE.

The European Commission provides operators with a consolidated version of Directive 2006/112/CE, which is updated regularly when new directives are adopted.

Some constraining measures have been adopted by European regulations. These are notably the implementing regulations EU/282/2011, updated especially by the implementing regulations EU/1042/2013, EU/2018/1912 and EU/2019/2026.

Luxembourg VAT law [FR]

The provisions of the European Directives were implemented into Luxembourg national legislation by the Law of 12 February 1979 concerning the Value-Added Tax (VAT).

The Law of 12 February 1979 concerning the VAT has been amended several times since its adoption, in order to integrate national and European changes.  

The Luxembourg Registration Duties, Estates and VAT Authority (AED) provides interested operators with a coordinated version of the VAT Law, for information.

Some provisions of the VAT law are supplemented by Grand-Ducal Regulations (RGD). In particular, the following RGDs concern  international movements of goods:

Moreover the AED comments on certain provisions of the VAT law and RGDs in circulars. The following circulars concern international movements of goods:

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