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Bringing you the latest news on VAT
Input is your Deloitte guide to everything related to VAT in Luxembourg.
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Keep yourself informed on the latest updates concerning tax, regulations, laws and directives.
Input - September 2023
Belgian VAT circular: Impacts for residents with foreign employer-provided cars
On 4 September 2023, Belgian VAT authorities issued their circular 2023/C/72 regarding Belgian VAT treatment of company cars provided by foreign employers to employees residing in Belgium. Employers, including Luxembourgish ones, should assess if their car policies to determine if the cars they put at disposal of their employees are in scope of these new rules and take the necessary actions.
Input - July 2023
Advocate General opines on VAT impacts for directors
On 13 July 2023, the Advocate General with the Court of Justice of the European Union (CJEU), Mrs. Kokott, delivered her conclusions in the “TP” case (C-288/22). She opined that a natural person acting as director of company is not a VAT taxable person. If the Court follows this opinion – as yet unconfirmed –this might have substantial consequences in Luxembourg. Considering the usual delays, we could expect that the CJEU should deliver their ruling at the end of 2023 or the very beginning of 2024.
Input - May 2023
How to correctly apply VAT on company cars
The new circular is a useful reminder that Luxembourg employers must carefully consider the application of VAT in Luxembourg and other Member States when they provide company cars to their employees.
Input - December 2022
On 8 December 2022, the European Commission issued its VAT in the Digital Age proposal, defining the core areas where European VAT might be modernized in the coming years. The most important reforms are expected to enter into force in 2025 and 2028.
Input - October 2022
Mandatory B2G invoicing in Luxembourg: Second phase now in force
On 18th October 2022, the obligations from the second phase of the 13 December 2021 law regarding mandatory electronic invoicing for suppliers performing transactions with a Luxembourg public body enter into force for the “medium size” operators.
CESOP: Update on EU payment service providers reporting and record-keeping requirements
On 12 September, the Official Journal of the European Union published an Implementing Regulation (EUR-Lex - 32022R1504 - EN - EUR-Lex (europa.eu) regarding the application of the central electronic payment information system (CESOP) to combat VAT fraud and cross-border payments reporting that will be imposed on EU payment services providers (PSP) in transactions they made for their clients.
Input - September 2022
Is a natural person acting as a director a taxable person for VAT? The CJEU deliberates.
On 29 August 2022, the official journal of the European Union published the request lodged with the Court of Justice of the European Union (CJEU) by the Luxembourg Civil Tribunal. This request questioned whether a natural person (or individual person) acting as director of company is a VAT-taxable person C-288/22, 12 August 2022).
Input - May 2022
Holding company VAT deduction: Luxembourg’s Court of Cassation’s important decision
On 17 March 2022, Luxembourg’s Court of Cassation, the highest national jurisdiction for civil cases including VAT, confirmed that the deduction of the input VAT on costs by an “active” holding company could not be limited to the quantum of the services it performs.
Input - December 2021
Mandatory B2G invoicing in Luxembourg by 2022
On 2 December 2021, the Luxembourg Parliament voted on a law imposing electronic invoicing for Luxembourg public body suppliers. Depending on their size, such operators must comply with the law within five to 15 months of the law’s ratification.
Input - October 2021
EU financial and insurance services VAT review: Results of public consultation
During the summer 2021, the European Commission published the results of its public consultation on the VAT rules in the financial and insurance services industries, which was held from 8 February to 3 May 2021.
Input - June 2021
New developments announced regarding VAT exemption for fund management services
In two recent decisions, the Court of Justice of the European Union has issued interesting developments regarding the conditions under which VAT exemption for fund management services could apply.
“Titanium”: a building is not a fixed establishment for VAT purposes
On 3 June 2021, the Court of Justice of the European Union (the “Court”) confirmed in the “Titanium” case (C-931/19) that a foreign company has no fixed establishment in the Member State where it owns and exploits a property if it does not have human resources in that Member State to exploit it.
Input - March 2021
Skandia reversed: the Danske Bank Case
In the Danske Bank Case (C-812/19), the Court of Justice of the European Union (the “CJEU” or the “Court”) has provided further clarity on the supply of services between a head office located in and belonging to a VAT group in one EU Member State, and a branch situated in another.
Should the provision of vehicles to staff members be considered as “a hiring of a means of transport” to a non-taxable person? And, where should these services be taxed for VAT purposes: in the country of the employer or the employee?
Input - February 2021
European Commission review of the VAT rules for financial and insurance services
Why? Main issues? Possible solutions?
On February 8, 2021, the EU Commission launched a public consultation on its review of VAT exemptions applicable to financial and insurance services (VAT rules for financial and insurance services – review (europa.eu)).
Input - January 2021
Traditionally, Germany did not require non-resident suppliers to register for VAT when supplying goods with installations to German VAT taxable persons, as the requirement to pay VAT was shifted to their customers.
