The Luxembourg tax administration is allowing the deferral of the payment of VAT by taxpayers impacted by the COVID-19 crisis. Instructions for the deferral were published by the tax administration on 7 April as follows:
The deferral is intended for VAT-taxable persons (natural and legal persons) and non-taxable legal persons identified for VAT purposes who:
- are subject to financial difficulties that have a direct link with the COVID-19 crisis; and
- wish to benefit from the fiscal measures …