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