Luxembourg VAT registration threshold
The turnover at which VAT/GST registration becomes compulsory in Luxembourg, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
| Current value | 50000 EUR |
|---|---|
| In force from | 2025-01-01 |
| Official source | Consolidated Luxembourg VAT law published by the Administration de l'enregistrement, des domaines et de la TVA (version at 1 Jan 2025), art. 57bis(1): "dont le chiffre d'affaires annuel au Grand-Duche de Luxembourg n'excede pas le seuil de 50 000 euros"; art. 57 defines that turnover as supplies made in-country "au cours d'une annee civile". |
| Last verified | 2026-08-08 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
PERIOD BASIS: Calendar year (annee civile), two-limb: art. 57bis(6) bars the franchise for a whole calendar year if the EUR 50,000 threshold was exceeded in the PRECEDING calendar year; in-year, exceeding by up to 10% (i.e. up to EUR 55,000) preserves the franchise until year-end, exceeding by more than 10% ends it from the first day after the day the threshold is crossed. NON-ESTABLISHED SUPPLIERS: Old rule (nil threshold for non-established suppliers) reversed for EU businesses on 1 Jan 2025: art. 57ter grants the same exemption to a taxable person established in another Member State provided (a) Union annual turnover does not exceed EUR 100,000, (b) Luxembourg annual turnover does not exceed the art. 57bis(1) threshold, and (c) the person holds an individual 'EX'-suffix identification in its Member State of establishment only (transposing Directive (EU) 2020/285). Non-EU-established suppliers get no franchise: VAT registration/liability from the first taxable supply. IMPORTED DIGITAL SERVICES: Non-EU suppliers of B2C digital/TBE services have a nil threshold — tax due from the first supply, registrable via the non-Union OSS single registration instead of a domestic registration. EU-established sellers of cross-border B2C digital services/distance sales apply the EUR 10,000 EU-wide micro-threshold before Luxembourg place-of-supply (and Union OSS) kicks in. Threshold raised from EUR 35,000 to EUR 50,000 on 1 Jan 2025 (SME-directive transposition). Engine traps: (1) prior-year limb — a 2025 breach kills the whole 2026 franchise even if 2026 turnover is small; (2) the 10% tolerance is a continuation rule, not a higher threshold — over EUR 55,000 the franchise dies mid-year the day after crossing; (3) invoices must carry 'TVA non applicable - Article 57bis de la loi modifiee du 12 fevrier 1979' and show no VAT; (4) franchise users must report prior-year turnover in writing before 1 March each year (art. 57bis(4)); (5) opting out of the franchise locks the taxpayer into the normal regime for at least one calendar year; (6) turnover test includes certain exempt immovable/financial/insurance operations unless ancillary, and excludes capital-asset disposals; (7) VAT groups, flat-rate farmers, option-to-tax exercisers and occasional traders are excluded from the franchise (art. 57bis(2)). Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.
Get it programmatically
curl https://euroref.dev/v1/lu/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/lu/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/lu/vat-registration-thresholdOther Luxembourg series: Policy interest rate · Value added tax (TVA) · Social minimum wage (salaire social minimum) · Public holidays · Consumer price index (annual inflation, HICP) · Corporate income tax (aggregate) · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive)