All country guides
VAT reclaim guide
Luxembourg.
Foreign VAT reclaim against Luxembourg — rates, deadlines and what's claimable for businesses recovering expenses paid in Luxembourg.
General reference for foreign VAT reclaim — not tax advice. Rules and rates change; always confirm with the local authority before filing.
VAT rates
Standard17%
Reduced3% · 8% · 14%
EU-established claimants
Directive 2008/9/EC (8th Directive)
- Minimum refund (sub-annual)
- €400
- Minimum refund (annual)
- €50
- Filing deadline
- 30 September of the year following the claim year
- Refund period
- Quarterly or annual (minimum 3 months, maximum 1 calendar year)
Non-EU claimants
Businesses established outside the EU
- Minimum refund (sub-annual)
- Annual claims only
- Minimum refund (annual)
- €250
- Filing deadline
- 30 June of the year following the claim year
- Refund period
- Annual only for non-EU claimants
- Reciprocity
- Required.
Typically claimable
- Business hotel accommodation
- Restaurant meals (business)
- Conferences, fairs and exhibitions
- Fuel for commercial vehicles
- Road tolls and parking
- Short-term car rental for business
- Public transport and taxis
- Training and seminars
- Office supplies and business materials
Typically not claimable
- Personal or non-business expenses
- Entertainment and hospitality
- Purchase of passenger cars (capped or excluded)
- Alcohol and tobacco
- Goods or services for resale in the country of refund