VAT Guide for Transport & Logistics in Luxembourg

    Transport & Logistics operating in Luxembourg charge the standard VAT rate of 17% (reduced rates: 3%, 8%, 14%). Registration becomes mandatory at €35,000 annual turnover, returns are filed monthly, quarterly, or annually, and cross-border B2B services are generally reverse-charged to the customer.

    Standard rate17%
    Reduced rates3%, 8%, 14%
    Registration threshold€35,000 annual turnover
    Filing frequencyMonthly, quarterly, or annually
    CurrencyEUR
    In force since01 Jan 2024
    Last verified01 Sept 2026

    Official source

    Administration de l'enregistrement, des domaines et de la TVA

    Figure verified on 01 Sept 2026. Every rate on this page is traceable to the authority above.

    Worked examples

    Domestic sale in Luxembourg

    You invoice a customer based in Luxembourg for €1,000.00 of transport & logistics work.

    Add 17% VAT: €170.00. Total invoiced €1,170.00, declared in your monthly, quarterly, or annually return.

    Cross-border B2B inside the EU

    A VAT-registered business in another member state buys the same €1,000.00 service and supplies a valid VAT number.

    Invoice at 0% under the reverse charge, state "Reverse charge — Article 196 VAT Directive", and report the sale on your EC Sales List.

    Sales to consumers in another EU country

    You sell €12,000.00 per year to private customers in other member states.

    Past the €10,000 distance-selling threshold you must apply the destination rate and declare the sales through the One-Stop Shop.

    Late filing exposure

    Your monthly, quarterly, or annually return is filed after the deadline.

    0.6% per month interest on late payments. Fines from €250 to €10,000 for non-compliance.

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    Compliance checklist

    • Confirm whether you are above €35,000 annual turnover
    • Register with Administration de l'enregistrement, des domaines et de la TVA before your first taxable supply
    • Apply 17% on domestic sales and the reverse charge on EU B2B
    • Validate every EU customer VAT number in VIES and keep the proof
    • File monthly, quarterly, or annually and archive invoices for the statutory period
    • Lowest standard VAT rate in the EU (17%)
    • Special regime for investment funds

    FAQ — Transport & Logistics in Luxembourg

    When must transport & logistics register for VAT in Luxembourg?

    Registration is required at €35,000 annual turnover. Voluntary registration below that level is possible and usually worthwhile when you buy a lot of taxable inputs, because it lets you reclaim input VAT.

    Which VAT rate applies to transport & logistics in Luxembourg?

    The standard rate is 17%, with reduced rates of 3% and 8% and 14% for specific categories. Applied since 2024-01-01, last verified against Administration de l'enregistrement, des domaines et de la TVA on 2026-09-01.

    How often do I file VAT returns in Luxembourg?

    Monthly, quarterly, or annually. 0.6% per month interest on late payments. Fines from €250 to €10,000 for non-compliance.

    What must appear on an invoice in Luxembourg?

    Standard EU invoice requirements. Simplified invoices for amounts under €100. Mandatory eCDF electronic filing.

    Do I charge VAT to business clients in other EU countries?

    No. For B2B services within the EU the reverse charge applies: invoice at 0%, quote both VAT numbers, add the reverse-charge mention and report the transaction on your recapitulative statement. Always validate the customer's VAT number in VIES first.

    What is specific to Luxembourg for my sector?

    Lowest standard VAT rate in the EU (17%) · Special regime for investment funds · Triangulation simplification for chain transactions

    Go further

    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

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