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ASD GROUP > OUR SERVICES PER COUNTRY > SERVICES IN LUXEMBOURG > FISCAL > LUXEMBOURGHESE VAT REFUND – 13TH DIRECTIVE
Just like European companies, businesses established outside of the European Union are entitled to get a refund of the VAT they have paid in Luxembourg.
However, the Luxembourgish VAT will only be refunded if the following conditions are met:
Please do note that the existence of reciprocal agreements is not a condition for VAT refund in Luxembourg. Therefore, companies established outside of the EU can claim Luxembourgish VAT refund with no special restriction.
Companies established outside of the European Union can file Luxembourgish VAT refund claims without needing to appoint a tax representative. Nevertheless, they can always appoint a tax agent who will take charge of all the steps of your Luxembourgish VAT refund claim.
They can file their claims only for a calendar year.
Their claim must be on a VAT amount of EUR 250 minimum.
The claim can be filed starting the month following each calendar year.
In any case, it must be submitted within six months after the end of the calendar year during which refundable VAT has become chargeable, namely until 30th June N+1.
Getting a Luxembourgish VAT refund can be challenging for companies established outside of the EU.
To determine if you are meeting all the requirements for the refund as per the local regulations, you will need to perform an in-depth analysis of your company’s activity and of all the invoices mentioning the refundable VAT. You may lose all chances to get the VAT refunded if you make a mistake.
Therefore, the choice of a tax representative or a tax agent is instrumental in the success of your refund application.
ASD Group has 20 year of experience in VAT refund under its belt, a network of agencies present in the 27 countries of the EU as well as a team of tax specialists fully up to date with Luxembourgish regulations.
Choosing ASD Group means engaging with a unique partner who will handle for you every step of your Luxembourgish VAT refund claim:
01
Audit of taxable operations and analysis of the refundable VAT;
02
Review of the spendings’ justificatives;
03
Preparation and submission of the claim;
04
Monitoring of the claim with the Luxembourgish tax administration and answer to additional questions from the tax administration;
05
Obtention of the refund.
The transformation and digitalisation of tax is becoming more widespread.
So as to be at the forefront of these digital tax issues, ASD Group has invested in developing platforms for online services, which make managing requirements and exchanges between taxpayers and the tax office much easier.
