Law & Numbers - News Tax

VAT Representation in Luxembourg


A new article 66 bis of the Luxembourg VAT law has been introduced in order to support the logistic activities development in Luxembourg.

Foreign traders who are neither established nor identified, for VAT purposes, in Luxembourg could either register directly or appoint a third party in Luxembourg to carry out the VAT formalities and to pay the VAT in Luxembourg.

VAT representation is limited to imports of non-EU goods to Luxembourg and to services performed on these goods when located in Luxembourg. The setting up of a bank guarantee will be required from the VAT representative.

FELTEN & Associés
May 2008

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