As part of the fight against the recurring VAT fraud known as “carousel fraud”, the Luxembourg government has decided to submit to Parliament a bill amending the amended law of 12 February 1979.
As a reminder, Luxembourg has already transposed in paragraph 3 of Article 61 of the VAT law certain options offered by Article 199a of Directive 2006/112/EC, namely a reverse charge mechanism in the case of transfers of greenhouse gas emission certificates, electricity or gas between two taxable persons branching within the country.
The aim of this bill of law is to extend the scope of transactions subject to the reverse charge mechanism in order to implement an effective tax policy.
As a result, from 1 January 2024, taxable persons acquiring the products listed below will be liable for Luxembourg VAT.
- – Deliveries of mobile phones, particularly devices that can be connected to a mobile phone network.
- – Deliveries of tablet computers.
- – Deliveries of laptops.
- – Deliveries of game consoles.
- – Deliveries of integrated circuits as electronic components not yet installed in products intended for consumption.
- – Deliveries of crude or semi-finished metals as defined in Appendix F by their nomenclature code.
VAT is payable by the taxable person carrying out the supplies of goods referred to above when the remuneration, within the meaning of Article 29 of the VAT Code, corresponding to these supplies, invoiced pursuant to Article 63, does not exceed 10,000 euros excluding tax, without taking into account any subsequent reduction in the remuneration.
We will keep you informed of the progress of the bill of law.
For more information, please contact our tax experts
Source : Chambre des députés du GRAND-DUCHÉ de Luxembourg (pdf in French)
