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11.2. VAT on the Supply of Services by Non-Residents

The supply of services in Luxembourg by a non-resident is subject to VAT.

A non-resident with a fixed place of business in Luxembourg is required to register for and pay VAT if the registration exemption threshold is exceeded. When a non-resident has no fixed place of business in Luxembourg, they must register for VAT regardless of annual turnover unless the supplies are subject to reverse charge.

Tax Representative

Non-residents are generally not allowed to appoint a tax representative to register for VAT.

Reverse Charge

In general, supply of services by a non-resident without a fixed place of business to any VAT registered payer (B2B) in Luxembourg is subject to reverse charge in the hands of the service recipient. The reverse charge does not apply to supply of services to individual consumers (B2C).