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:
- Ammended Grand-Ducal Regulation of 16 June 1999 on VAT exemption on exports of goods outside of the Community, intra-community deliveries of goods and other transactions
- Ammended Grand-Ducal Regulation of 23 February 2008 determining the procedures for application of Article 66 bis of the amended Law of 12 February 1979 concerning VAT (tax representation).
Moreover the AED comments on certain provisions of the VAT law and RGDs in circulars. The following circulars concern international movements of goods:
- Circular No. 799 of 23 December 2019 concerning the application of new VAT rules for intracommunity deliveries to start on 01 January 2020
- Circular No. 753-2 of 17 May 2019 concerning the nature of proof to keep to demonstrate the reality of the transport of goods from Luxembourg to another Member State
- Circular No. 755 of 15 September 2011 concerning VAT suspensive arrangements (formerly Article 56sexies, currently Article 60bis)
- Circular No. 734 of 28 February 2008 concerning Article 66bis tax representation.