Web: Tax Agency
A normal rate of 17%.
The intermediate rate of 14% applies to some goods, for example, printed advertising materials, commercial catalogs, and similar items; tourism promotion publications.
The rate of 8 percent applies to the following products bicycles, shoes and leather goods, clothing, and household linen.
The 3 percent rate applies, for example, to some Foodstuffs and pharmacological products.
As in all of the EU, in Luxembourg there are rules according to which the threshold is 10,000 euros per year.
For some completed transactions, you can return the VAT paid:
- Transactions related to the supply of goods or services made within the country
- Acquisition of goods and transactions within the EU, considered as such
- Transactions for the import of goods