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Baile Áireamhán Léarscáil

Luxembourg flag Luxembourg
Áireamhán CBL

Ríomh CBL go héasca do idirbhearta in Luxembourg. Is é 17.00% an ráta caighdeánach reatha.

Ráta
Saincheaptha %
Luxembourg
Méid Glan
€100.00
Sonraí oifigiúla an Choimisiúin Eorpaigh 27 tír an AE 100% saor in aisce Gan clárú riachtanach

Adding 17.00% VAT

Gross = Net × 1.17
Example: €100 net → €117.00 gross

Removing 17.00% VAT

Net = Gross ÷ 1.17
Example: €100 gross → €85.47 net

Rátaí CBL reatha

Rátaí CBL - Luxembourg

Ráta Caighdeánach
17.00%
Ráta Laghdaithe
8%
Ráta Páirceála
14.00%
Ráta Sárlaghdaithe
3.00%

Key Information

Country Code
lu
Currency
Standard Rate
17.00%
VAT Number Format
luXXXXXXXXX
EU Member
Yes
VIES Validation
Available

Luxembourg VAT Guide

VAT Registration & Compliance

Businesses operating in Luxembourg must register for VAT if their annual turnover exceeds the national threshold. Foreign companies trading in Luxembourg may need to register immediately without a threshold. The standard VAT rate of 17.00% applies to most goods and services.

Rate Structure

Luxembourg applies different VAT rates depending on the product or service:

  • Standard Rate (17.00%) — applies to most goods and services
  • Reduced Rate (8%) — applies to essential goods like food, books, and pharmaceuticals
  • Super Reduced Rate (3.00%) — applies to basic necessities
  • Parking Rate (14.00%) — transitional rate for specific goods

Frequently Asked Questions

The standard VAT rate in Luxembourg is 17.00%. This is applied to most goods and services. Reduced rates may apply to certain categories. Reduced Rate (8%) — applies to essential goods like food, books, and pharmaceuticals
Multiply the net price by 1.17. For example, €100 × 1.17 = €117.00 including 17.00% VAT.
Divide the gross price by 1.17. For example, €117.00 ÷ 1.17 = €100.00 net price.
VAT numbers in Luxembourg start with the country code lu followed by digits. The format is luXXXXXXXXX.
If your business exceeds the national VAT registration threshold in Luxembourg, you must register. Foreign companies selling to consumers may also need to register under the EU's One-Stop Shop (OSS) scheme.

VAT Rates Map

Standard VAT Rate

≥25%
23-24%
21-22%
20%
19%
<19%

Summary

Luxembourg

Ráta Caighdeánach
17.00%

Rátaí CBL

Ráta Caighdeánach
17.00%
Ráta Laghdaithe
8%
Ráta Sárlaghdaithe
3.00%
Ráta Páirceála
14.00%