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Luxembourg raises VAT registration threshold to €35,000

Luxembourg has increased the annual threshold for Value Added Tax registration from €30,000 to €35,000. This will come into effect from 1 January 2021. Check EU VAT registration thresholds via VAT Calc’s live tracker.

The allowance is only available to resident businesses. The threshold is based on the business’ prior year sales for goods and / or services exclusive of VAT calculation. If a business exceeds this limit during a year, it’s obligation to VAT register starts from the month following the month when the threshold was passed.

The threshold is not available to farmers, letting of immovable property or intra-community supplies of new means of transport.

Luxembourg applies a VAT registration threshold for intra-community supplies of €10,000 per annum.  Luxembourg businesses below the threshold may nevertheless apply for a voluntary VAT registration.

If you need to complete Luxembourg returns, our VAT Filer can accurately populate any country submission with verified VAT or GST data from our VAT Calculator or VAT Auditor services.


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