| Name of local VAT: |
TVA |
| Tax rate: |
15%, reduced 12 and 3% |
| Deadline for annual submission: |
30 June of the year following the year when the expenses were incurred. |
| Minimum limits, stipulated by the law: |
Quarterly VAT : LUF 9.000 – 200 EUR
Yearly VAT : LUF 1.100 – 25 EUR
Non-EU claimants yearly VAT: LUF 4.500 – 250 EUR |
| Application form: |
The application must cover a period of at least 3 months but not more than a calendar year. Claims can cover less than three months provided it is the remainder of the calendar year (e.g. Nov-Dec, Dec.)
Non-EU claimants can only submit an annual claim. |
| Invoices: |
The application has to be supported by all the original invoices and or customs documents. It is possible to submit the invoices for accommodation with the name of employee. |
| Tax certificate: |
The application has to be supported by a certificate of taxable status issued by the EU member country.
Non-EU taxable persons have to send in a certificate from the official authority in the trader’s own country showing that he is registered for business purposes in that country. |
