Luxembourg VAT Calculator 2026 – Add or Remove VAT (17%, 14%, 8%, 3%)
Free Luxembourg VAT calculator: add or remove VAT at 17%, 14%, 8%, 3% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Luxembourg
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 17% | All taxable supplies not listed in Annexes A, B or C of the VAT law |
| Parking rate | 14% | Goods and services listed in Annex C of the VAT law (intermediate rate) |
| Reduced rate | 8% | Goods and services listed in Annex A of the VAT law and Art. 40(1)(1)(b)-(e) |
| Super-reduced rate | 3% | Goods and services listed in Annex B of the VAT law |
Registration threshold
Small-business exemption: businesses whose calendar-year turnover excl. VAT does not exceed EUR 50,000 are VAT-exempt (must still report prior-year turnover)
Returns and payment
Turnover under EUR 112,000: annual return by 1 March; EUR 112,000-620,000: quarterly by the 15th after the quarter plus annual; over EUR 620,000: monthly by the 15th plus annual (annual by 1 May). Filed electronically via eCDF
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
B2G e-invoicing (EN 16931, via Peppol) mandatory for all suppliers since 18 Mar 2023; no B2B or B2C mandate
Tax and e-invoicing rules in Luxembourg · EU e-invoicing mandates: ViDA and country timelines
Recent changes
No rate change confirmed for 2025-2026 (AED rates page last updated 28 Dec 2023)
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Luxembourg?
The standard VAT rate in Luxembourg is 17%. Other rates of 14%, 8% and 3% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.17 (1 plus the 17% standard rate). For example, €100.00 × 1.17 = €117.00, of which €17.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.17. For example, €117.00 ÷ 1.17 = €100.00 net, so the VAT included is €17.00. Taking 17% of the gross price would overstate the tax.
When does a business have to register for VAT in Luxembourg?
Small-business exemption: businesses whose calendar-year turnover excl. VAT does not exceed EUR 50,000 are VAT-exempt (must still report prior-year turnover)
How often are VAT returns filed in Luxembourg?
Turnover under EUR 112,000: annual return by 1 March; EUR 112,000-620,000: quarterly by the 15th after the quarter plus annual; over EUR 620,000: monthly by the 15th plus annual (annual by 1 May). Filed electronically via eCDF
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against Registration Duties, Estates and VAT Authority (AED) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- VAT rates applied in EU member countries — Your Europe (European Commission), last checked 13/07/2026
- Taux nationaux applicables — AED - Portail de la fiscalité indirecte
- Registering for VAT (VAT exemption EUR 50,000) — Guichet.lu
- Filing VAT returns (frequency table) — Guichet.lu
- Cross-border VAT exemption scheme for small businesses — Guichet.lu
- eInvoicing in Luxembourg — European Commission (Digital Building Blocks)
- Luxembourg SME rules (national annual threshold EUR 50,000, cross-check) — European Commission - VAT rules for small enterprises
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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