What is the small business threshold in Luxembourg?

Businesses with turnover below €35,000 per year can apply for small business exemption and don't need to charge VAT.

What goods qualify for 14% in Luxembourg?

Wine up to 13% ABV, solid mineral fuels, mineral oils and wood used as fuel, detergents and cleaning preparations, and printed advertising materials qualify for 14%.

What goods qualify for 8% in Luxembourg?

Gas, electricity, district heating, firewood, live plants, hairdressing, repairs, home cleaning and certain works of art qualify for 8%.

When does reverse charge apply in Luxembourg?

For cross-border B2B services, construction services, scrap metal, mobile phones, computers, gold, and certain electronics.

How do I register for VAT in Luxembourg?

Register with ACCD (Administration des Contributions Directes). You receive a TVA number (LU + 8 digits).

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Luxembourg VAT (TVA) 2026 — 17% Standard, 14%/8%/3% Reduced

Q: What is the VAT rate in Luxembourg in 2026?

Luxembourg's standard VAT rate is 17% (TVA). The intermediate 14% rate covers wine, mineral fuels, detergents and printed advertising; the 8% rate covers gas, electricity, plants and art; the super-reduced 3% rate covers food, books, pharmaceuticals, restaurants, hotels and passenger transport.

Q: What must a Luxembourg VAT invoice contain?

Supplier details, customer details (B2B), invoice number, date, description, unit price, applicable VAT rate, VAT amount, total including VAT.

Q: Is Luxembourg part of OSS?

Yes. Register with ACCD for OSS if making B2C cross-border sales above €10,000/year.

Luxembourg applies a 17% standard VAT rate (TVA — Taxe sur la Valeur Ajoutée) with reduced rates of 14%, 8% and 3% in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.

✍️ By: CA Neha Tabassum, Chartered Accountant

2026 TVA Rates at a Glance

Type	Rate	Where it applies
Standard rate (Taux normal)	17%	All goods and services not listed under reduced rates
Intermediate rate (Taux intermédiaire)	14%	Wine up to 13% ABV, solid mineral fuels, mineral oils and wood used as fuel (wood for heating is 8%), detergent and cleaning preparations, printed advertising materials
Reduced rate (Taux réduit)	8%	Gas for heating, lighting and engines, electricity, district heating, firewood, live plants and floricultural products, works of art, collectors' items and antiques
Super-reduced rate (Taux super-réduit)	3%	Food, books, newspapers, e-books, pharmaceuticals, restaurant meals, accommodation, domestic passenger transport

Last verified: 20 October 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.

Use the VAT calculator in Custom-rate mode to compute any amount, or check a Luxembourg VAT number with the VAT validator.

What Each Reduced Rate Covers

14% Taux intermédiaire

Wine from fresh grapes up to 13% ABV (not sparkling or liqueur wines)
Solid mineral fuels, mineral oils and wood used as fuel (wood for heating: 8%)
Detergents and cleaning preparations
Printed advertising materials, catalogues and tourism publications

8% Taux réduit

Gas for heating, lighting and engines
Electricity, district heating and firewood
Live plants and floricultural products
Hairdressing, bicycle, shoe and clothing repairs, home cleaning
Works of art, collectors' items and antiques

3% Taux super-réduit

Food and non-alcoholic beverages
Restaurant meals and catering (alcoholic drinks excluded)
Hotel and campsite accommodation
Books, newspapers and e-books
Pharmaceuticals and medical products
Passenger transport and water distribution
Children's clothing and shoes (under 14)
Museum, concert, theatre and sports tickets

Small Business Exemption

Threshold: turnover below €35,000/year
Effect: no VAT charged, no returns, no input VAT recovery

VAT Registration

Who: businesses exceeding €35,000, non-Luxembourg businesses making taxable supplies
Where: ACCD (Administration des Contributions Directes)
Format: LU + 8 digits

Invoice Requirements

Under Luxembourg TVA law, invoices must contain: supplier details, customer details (B2B), unique invoice number, date, description, unit price, applicable VAT rate, VAT amount, total including VAT.

Reverse Charge

Applies for cross-border B2B services, construction, scrap metal, mobile phones, computers, gold, and certain electronics. Invoice at 0% VAT with reverse charge reference.

OSS

Luxembourg participates in EU OSS since July 2021. Register with ACCD for B2C cross-border sales above €10,000/year.

Worked Examples

Luxembourg City consultant — 17%

€5,000 net at 17%. Gross: €5,850 (VAT: €850).

Esch-sur-Alzette restaurant — 3%

€3,000 net at 3%. Gross: €3,090 (VAT: €90).

B2B to Germany

Reverse charge applies. Invoice at 0% VAT with reverse charge reference.

Worked Example — 3%

Books worth €400 net at 3%.

Gross = €400 × 1.03 = €412 · VAT = €12

How to Use the VAT Calculator

Select Luxembourg — 17% auto-fills
Choose mode: Add, Remove, or Custom (14%/8%/3%)
Enter amount, click Calculate
Copy or download result

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Other Countries VAT Guides

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Finland VAT (ALV) 2026

Frequently Asked Questions

What is the VAT rate in Luxembourg in 2026?

Luxembourg's standard VAT rate is 17%. Reduced rates of 14% apply to food, accommodation and restaurants; 8% to books, newspapers, pharmaceuticals and medical equipment.

What is the small business threshold?

€35,000 per year. Below this, you don't charge or remit VAT.

What qualifies for 14%?

Food, non-alcoholic beverages, restaurant meals, hotel accommodation, domestic passenger transport, and agricultural supplies.

What qualifies for 8%?

Books, newspapers, magazines, e-books, pharmaceuticals, medical equipment and aids, and water supply.

How do I register?

When does reverse charge apply?

Cross-border B2B services, construction, scrap metal, mobile phones, computers, gold, and electronics. Invoice at 0% VAT.

Is Luxembourg part of OSS?

Yes. Register with ACCD for B2C cross-border sales above €10,000/year.

Late payment interest?

8% above ECB base rate. Compensation fee applies. Use the late-payment calculator.

Informational purposes only — not tax advice. Rates sourced from ACCD and EUR-Lex. Always confirm with your accountant.