On 1 July 2024, the Luxembourg government introduced bill of law
8406 into Parliament to implement various EU law changes into
Luxembourg VAT law with effect from 1 January 2025.
On 1 July 2024, the Luxembourg government introduced bill of law
8406 into Parliament to implement various EU law changes into
Luxembourg VAT law with effect from 1 January 2025.
The changes envisaged result from Directives (EU) 2020/285 and
(EU) 2022/542, which modify the VAT Directive (Directive
2006/112/EC).
These EU level amendments now being implemented into domestic
law are mainly driven by the objective of adapting the VAT system
to the current environment, notably to lighten the VAT
administrative burden and adapt the rules to new digital
solutions.