The Luxembourg government has published several guidance notes on the impacts of the e-commerce VAT reform that will come into force on 1 July 2021, in particular:

  • Guidance note regarding the Import One-Stop Shop (IOSS);
  • Guidance note regarding the One-Stop Shop (OSS) dedicated to the sellers;
  • Guidance note regarding the One-Stop Shop (OSS) dedicated to the electronic interfaces facilitating sales.

If you would like further explanation, please contact our experts.

Source: Government of the Grand Duchy of Luxembourg