TEDB Official Sourced · 2026 Reference
Luxembourg VAT Rate on Business & IT Consulting
Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in Luxembourg.
Statutory Classification & Directives
Under official European Commission regulations and national legislation in Luxembourg, supplies of Business & IT Consulting are subject to the 17% standard rate.
Cross-Border B2B Supplies (Art. 196)
When selling to a VAT-registered business customer in Luxembourg from another EU member state, the reverse-charge mechanism applies. The invoice is issued with 0% VAT, citing "Reverse charge: Art. 196 of Council Directive 2006/112/EC".
B2C Distance Sales & One Stop Shop (OSS)
Sales to private consumers in Luxembourg require charging Luxembourg VAT (17%) once your pan-EU cross-border sales exceed €10,000. These obligations can be consolidated into a single quarterly OSS return without local registration.
Physical Inventory & Amazon Pan-EU FBA
Holding stock within a fulfillment warehouse located in Luxembourg creates an immediate domestic VAT registration obligation regardless of sales volume. OSS cannot be used to report domestic supplies from local inventory.
Active VAT Rates in Luxembourg (TEDB Schedule)
Complete breakdown of all standard, reduced, super-reduced, and parking VAT rates officially published for Luxembourg:
| Classification | Applied Conditions & Scope | Rate |
|---|---|---|
| Standard rate | Art. 39(3) of VAT law | 17% |
| Reduced rate | Until 1 January 2030: Fossil fuels · Parking rate Solid mineral fuels; mineral oils; wood other than for use as firewood | 14% |
| Parking rate | Parking rates (Article 105a(3) of the VAT Directive) · Management and safekeeping of securities; management of credit and credit guarantees by a person other than the person who granted the credits | 14% |
| Reduced rate | Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C · Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included, provided that they denote the intention on the part of their author to produce a work that has exclusively an artistic function (in particular, identity photographs, portrait photographs and photographs taken on the occasion of family celebrations or other events are excluded) | 8% |
| Super-reduced rate | Temporary Exemptions, super-reduced or reduced rates (Article 105a(2) of the VAT Directive) · Petroleum gases and other gaseous hydrocarbons (other than natural gas), liquefied, for use as a power or heating fuel (e.g. LPG) | 8% |
| Super-reduced rate | Certain agricultural inputs · Live mules and hinnies | 3% |
Live Compliance Engine Verification
Test calculations or verify another product category in Luxembourg using the live statutory engine:
EU & UK Live Rates · TEDB
Live VAT Rate Finder & Classification
Authoritative rate lookup and statutory legal basis direct from the European Commission Taxes in Europe Database (TEDB).
19%
Standard rate
All rates active in this country (2)
| Classification | Applied Categories & Conditions | Rate |
|---|---|---|
| Standard rate | General standard rate application | 19% |
| Reduced rate | Provision of medical and dental care and thermal treatment · Reduced rate only on the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians. See preliminary remarks to “Reduced rates” and the “General comments” field | 7% |
Frequently Asked Questions
The statutory VAT rate on Business & IT Consulting in Luxembourg is 17% (Standard), synchronized with the European Commission Directorate-General for Taxation and Customs Union (TEDB) database.
Yes. Under Council Directive 2006/112/EC Art. 196, cross-border B2B supplies of services between EU taxable persons trigger the mandatory reverse charge. The customer self-accounts for VAT in Luxembourg, and the supplier issues a zero-rated invoice referencing Art. 196 / Art. 226(11a).
EU-established sellers can utilize the pan-EU €10,000 threshold (Council Directive 2006/112/EC Art. 59c). Once total cross-border B2C sales across all EU member states exceed €10,000 in a calendar year, destination-country VAT applies, which can be reported via the One Stop Shop (Union OSS) quarterly return.
Non-EU businesses holding stock locally (e.g. in Amazon Pan-EU FBA warehouses located in Luxembourg) must maintain a direct domestic VAT registration. For goods imported under €150 directly to consumers, the Import One Stop Shop (IOSS) can be utilized instead.
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