Luxembourg VAT Rate on Basic Foodstuffs & Groceries

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 Basic Foodstuffs & Groceries are subject to the 8% reduced rate.

Statutory Note: Categorisation of luxury food (caviar, foie gras) varies — usually standard rate even if 'food'.

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 (8%) 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).

Country

Product or service

Standard rate Germany (DE) General goods

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 Basic Foodstuffs & Groceries in Luxembourg is 8% (Reduced), 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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Other Rates in Luxembourg

Basic Foodstuffs & Groceries in Other EU Markets

LATESTBC’s PST Expansion Reaches Fabric and Pattern Sellers October 1 — Days … → OSS returns are filed quarterly — one return for all 27 EU states. Overseas sellers: VAT is due from your first EU sale — no threshold. IOSS covers imported goods up to €150 in value. 27 EU member states, one OSS registration.

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