B2B Computer chips, mobile phones, laptops and precious metals put under Article 199 may provision
Luxembourg is to adopt the VAT reverse charge on the small of a range of small, high-valued goods prone to VAT fraud. The option under Article 194 of the VAT Directive permits member states to effectively remove to the cash payment of VAT on B2B transactions. It may be deployed where the member state believes there are casing of missing trader or carosel fraud.
The reverse charge means the customer does not need to pay the supplier any VAT, and the supplier reports this via their VAT return.
Under new proposed law, Luxembourg will subject the following supplies to the reverse charge on transactions exceeding €10,000:
- Computer chips
- Games consoles
- Laptops and computer tables
- Mobile phones
- Certain precious metals
- Antiques
The new measure will come into effect from 1 January 2024. It has been accepted to Parliament for review in November 2023.
EU VAT General and Domestic Reverse Charge rule by country
| Country | General RC (art 194) | Domestic Reverse Charge (art 199) | ||||||
| Domestic goods * | Immoveable Property | Installation | Construction | Scrap metal | Mobile Phones | Gas & electricity | Carbon Trading | |
| Austria | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Belgium | Yes | Yes | Yes | Yes | - | - | Yes | Yes |
| Bulgaria | - | - | Yes | - | Yes | - | Yes | - |
| Croatia | Yes | Yes | Yes | Yes | Yes | - | Yes | Yes |
| Cyprus | - | - | Yes | Yes | Yes | Yes | Yes | - |
| Czech Republic | Yes | - | Yes | Yes | Yes | Yes | Yes | Yes |
| Denmark | - | - | Yes | - | Yes | Yes | Yes | Yes |
| Estonia | Yes | Yes | Yes | - | Yes | - | Yes | - |
| Finland | Yes | - | Yes | Yes | Yes | - | Yes | Yes |
| France | Yes | - | Yes | Yes | Yes | - | Yes | Yes |
| Germany | - | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Greece | Yes | - | - | - | Yes | Yes | Yes | Yes |
| Hungary | - | Yes | Yes | Yes | Yes | - | Yes | Yes |
| Ireland | - | Yes | Yes | Yes | Yes | - | Yes | Yes |
| Italy | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Latvia | - | - | Yes | Yes | Yes | Yes | Yes | - |
| Lithuania | Yes | - | Yes | Yes | Yes | - | Yes | - |
| Luxembourg | - | - | - | - | - | Yes | Yes | Yes |
| Malta | Yes | - | Yes | Yes | - | - | Yes | - |
| Netherlands | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Poland | Yes | - | Yes | Yes | - | - | Yes | Yes |
| Portugal | Yes | Yes | Yes | Yes | Yes | - | Yes | Yes |
| Romania | Yes | Yes | Yes | - | Yes | Yes | Yes | Yes |
| Slovakia | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Slovenia | Yes | Yes | Yes | Yes | Yes | - | Yes | Yes |
| Spain | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Sweden | Yes | - | Yes | Yes | Yes | Yes | Yes | Yes |
| Non-EU | ||||||||
| Norway | - | - | - | - | - | - | - | - |
| Switzerland | Yes | - | Yes | - | - | - | Yes | - |
| UK | - | - | Yes | - | - | Yes | Yes | Yes |
| * Further local rules on the VAT status of the supplier and their customer need to be considered to determine if RC applies | ||||||||
