{"id":169376,"date":"2023-11-09T16:11:22","date_gmt":"2023-11-09T15:11:22","guid":{"rendered":"https:\/\/www.asd-int.com\/?post_type=mini_blog&#038;p=169376"},"modified":"2023-11-09T16:11:44","modified_gmt":"2023-11-09T15:11:44","slug":"luxembourg-extension-of-the-vat-reverse-charge-mechanism","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/luxembourg-extension-of-the-vat-reverse-charge-mechanism\/","title":{"rendered":"Luxembourg: Extension of the VAT reverse charge mechanism"},"content":{"rendered":"\n<p>As part of the fight against the recurring <strong>VAT fraud<\/strong> known as &#8220;carousel fraud&#8221;, the Luxembourg government has decided to submit to Parliament a bill amending the amended law of <strong>12 February 1979.<\/strong><\/p>\n\n\n\n<p>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 <strong>reverse charge mechanism<\/strong> in the case of transfers of greenhouse gas emission certificates, electricity or gas between two taxable persons branching within the country.<\/p>\n\n\n\n<p>The aim of this <strong>bill of law<\/strong> is to extend the scope of transactions subject to the reverse charge mechanism in order to implement an effective tax policy.<\/p>\n\n\n\n<p>As a result, from <strong>1 January 2024<\/strong>, taxable persons acquiring the products listed below will be liable for <strong>Luxembourg VAT<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&#8211; Deliveries of mobile phones, particularly devices that can be connected to a mobile phone network.<\/li>\n\n\n\n<li>&#8211; Deliveries of tablet computers.<\/li>\n\n\n\n<li>&#8211; Deliveries of laptops.<\/li>\n\n\n\n<li>&#8211; Deliveries of game consoles.<\/li>\n\n\n\n<li>&#8211; Deliveries of integrated circuits as electronic components not yet installed in products intended for consumption.<\/li>\n\n\n\n<li> &#8211; Deliveries of crude or semi-finished metals as defined in Appendix F by their nomenclature code.<\/li>\n<\/ul>\n\n\n\n<p>VAT is payable by the taxable person carrying out <strong>the supplies of goods<\/strong> 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 <strong>10,000 euros excluding tax<\/strong>, without taking into account any subsequent reduction in the remuneration.<\/p>\n\n\n\n<p>We will keep you informed of the progress of the bill of law.<\/p>\n\n\n\n<p>For more information, please <a href=\"https:\/\/www.asd-int.com\/en\/contact\/\">contact our tax experts<\/a><\/p>\n\n\n\n<p>Source : <a href=\"https:\/\/wdocs-pub.chd.lu\/docs\/exped\/0143\/041\/286412.pdf\">Chambre des d\u00e9put\u00e9s du GRAND-DUCH\u00c9 de Luxembourg<\/a> (pdf in French)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As part of the fight against the recurring VAT fraud known as &#8220;carousel fraud&#8221;, the Luxembourg government has decided to submit to Parliament a bill&#8230;<\/p>\n","protected":false},"author":36,"featured_media":169357,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3350],"tags":[4411],"pays":[1681],"class_list":["post-169376","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-vat","tag-reverse-charge-mechanism","pays-luxembourg-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Luxembourg: Extension of the VAT reverse charge mechanism | ASD Group<\/title>\n<meta name=\"description\" content=\"As part of the fight against VAT fraud, the Luxembourg government has decided to submit a bill to Parliament amending the VAT Act...\" \/>\n<meta name=\"robots\" content=\"index, follow, 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