see also :
VAT compliance in Luxembourg
Intrastat compliance in Luxembourg

    AGRICULTURE, FORESTRY AND FISHING

      Agricultural Inputs – Fertilisers
    • VAT – super reduced rate : 3.00 %
      Agricultural Inputs – Pesticides and plant protection materials
    • VAT – standard rate : 17.00 %
      Agricultural inputs
    • VAT – standard rate : 17.00 % Products under HS nomenclature code 38.08: Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products (put up in forms or packing for retail sale or in preparations or in the form of items such as ribbons, wicks and candles, and flypaper).
    • VAT – super reduced rate : 3.00 % Ova of animals used in agricultural production; draft horses; rhubarb rhizomes, asparagus crowns, chicory plants and roots other than roots of heading 1212.
      Cut flowers and plants for decorative use
    • VAT – reduced rate : 8.00 % Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant; other ornamental live plants (including their roots), cuttings and slips; cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes; fresh or dried; foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh or dried.

      MANUFACTURING

      Children’s car seats (as listed in annex III)
    • VAT – standard rate : 17.00 %

      MANUFACTURING : Manufacture of food products

      Foodstuffs (as listed in annex III)
    • VAT – standard rate : 17.00 %
    • VAT – super reduced rate : 3.00 % Including plants and part of plants, seeds and grains for preparation of infusions or teas; waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; animal or vegetable fats and oils for human and animal consumption or normally intended for use in the preparation of foodstuffs; live fish, for human and animal consumption or normally intended for use in the preparation of foodstuffs; agricultural salt; salt licks.
      Cut flowers and plants for food production
    • VAT – super reduced rate : 3.00 %

      MANUFACTURING : Manufacture of beverages

      Alcoholic beverages – Beers
    • VAT – standard rate : 17.00 %
      Alcoholic beverages – Spirits
    • VAT – standard rate : 17.00 %
      Alcoholic beverages – Wines
    • VAT – standard rate : 17.00 %
    • VAT – parking rate : 14.00 % ABV ≤ 13%
      Non alcoholic beverages – fruit juice (specific rates for certain products)
    • VAT – super reduced rate : 3.00 %
      Non alcoholic beverages – lemonade (specific rates for certain products)
    • VAT – super reduced rate : 3.00 %
      Non alcoholic beverages – mineral water (specific rates for certain products)
    • VAT – super reduced rate : 3.00 %

      MANUFACTURING : Manufacture of tobacco products

      Tobacco
    • VAT – standard rate : 17.00 %

      MANUFACTURING : Manufacture of wearing apparel

      clothing – Children
    • VAT – standard rate : 17.00 %
    • VAT – super reduced rate : 3.00 % If clearly intended for children of a maximum age of 13.
      Footwear – Children
    • VAT – standard rate : 17.00 %
    • VAT – super reduced rate : 3.00 % For boys up to and included size 40; for girls up to and included size 35.5 (35 if half sizes not available), for pumps, and up to and included size 38.5 (38 if half sizes not available) for any other shoe type unless heel hight, sole hight included, exceeds 4 cm.
      Footwear – Adult
    • VAT – standard rate : 17.00 %
      Furs
    • VAT – standard rate : 17.00 %
      children nappies
    • VAT – standard rate : 17.00 %
      clothing – Adults
    • VAT – standard rate : 17.00 %

      MANUFACTURING : Manufacture of refined petroleum products

      Petroleum products – Diesel fuel
    • VAT – standard rate : 17.00 %
      Petroleum products – Heating oil
    • VAT – parking rate : 14.00 %
      Petroleum products – LPG
    • VAT – reduced rate : 8.00 %
      Petroleum products – Lubricants
    • VAT – standard rate : 17.00 %
      Petroleum products – Petrol (unleaded)
    • VAT – standard rate : 17.00 %

      MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

      Pharmaceutical products (as listed in annex III)
    • VAT – standard rate : 17.00 %
    • VAT – super reduced rate : 3.00 % Proprietary medicinal products, ready-made medicinal products and medicinal products, as defined in Article 1 of the law of 11 April 1983 regulating the publicity and marketing of pharmaceutical products – Veterinary medical products as defined in Article 1 of the law of 18 December 1985 concerning veterinary medical products – Pharmaceutical preparations – Products used for contraception; Products used for sanitary protection: sanitary towels (pads), tampons, panty liners, period panties, menstrual cups, menstrual sponges and similar feminine hygiene products

      MANUFACTURING : Manufacture of computer, electronic and optical products

      Smartphones and computers
    • VAT – standard rate : 17.00 %
      Hi-Fi – Video hardware
    • VAT – standard rate : 17.00 %

      MANUFACTURING : Manufacture of electrical equipment

      Household electrical appliances
    • VAT – standard rate : 17.00 %

      MANUFACTURING : Manufacture of furniture

      Furniture
    • VAT – standard rate : 17.00 %

      ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

      Energy products – District heating
    • VAT – reduced rate : 8.00 %
      Energy products – Electricity
    • VAT – reduced rate : 8.00 %
      Energy products – Firewood
    • VAT – reduced rate : 8.00 % Wood for use as firewood
      Energy products – Natural gas
    • VAT – reduced rate : 8.00 %
      Energy products – Timber for industrial use
    • VAT – standard rate : 17.00 %

      WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

      Water supplies (as listed in annex III)
    • VAT – super reduced rate : 3.00 %
      Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – super reduced rate : 3.00 %
      Treatment of waste and waste water
    • VAT – super reduced rate : 3.00 %

      WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

      Motor vehicles
    • VAT – standard rate : 17.00 %

      TRANSPORTATION AND STORAGE

      Domestic transport of passengers – by air
    • VAT – super reduced rate : 3.00 %
      Domestic transport of passengers – by inland waterway
    • VAT – super reduced rate : 3.00 %
      Domestic transport of passengers – by rail
    • VAT – super reduced rate : 3.00 %
      Domestic transport of passengers – by road
    • VAT – super reduced rate : 3.00 %
      Domestic transport of passengers – by sea
    • VAT – exempted : %
      International transport of passengers – by air
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by inland waterway
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by rail
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by road
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by sea
    • VAT – exempted : %

      ACCOMMODATION AND FOOD SERVICE ACTIVITIES

      Consumption on board ships, aircraft or trains – goods
    • VAT – super reduced rate : 3.00 %
    • VAT – standard rate : 17.00 %
      Bars and cafés
    • VAT – super reduced rate : 3.00 %
      Restaurant and catering services (as listed in annex III)
    • VAT – super reduced rate : 3.00 %
    • VAT – standard rate : 17.00 % Alcoholic beverages
      Take Away
    • VAT – super reduced rate : 3.00 %
      Hotel accommodation (as listed in annex III)
    • VAT – super reduced rate : 3.00 %
      Bars and cafés – night clubs
    • VAT – super reduced rate : 3.00 %
      Consumption on board ships, aircraft or trains – services
    • VAT – super reduced rate : 3.00 %
    • VAT – standard rate : 17.00 %
      Bars and cafés – alcoholic beverages
    • VAT – standard rate : 17.00 %

      INFORMATION AND COMMUNICATION

      Newspapers (as listed in annex III)
    • VAT – super reduced rate : 3.00 %
      Periodicals (as listed in annex III)
    • VAT – super reduced rate : 3.00 %
    • VAT – standard rate : 17.00 % Periodicals with content predominantly for adults
      Phone/ fax/ telex/etc.
    • VAT – standard rate : 17.00 %

      FINANCIAL AND INSURANCE ACTIVITIES

      Arrangements for the taxation of gold – coins (currency)
    • VAT – exempted : %
    • VAT – standard rate : 17.00 %
      Arrangements for the taxation of gold – Iingots and bars
    • VAT – exempted : %
    • VAT – standard rate : 17.00 %

      REAL ESTATE ACTIVITIES

      Building land
    • VAT – exempted : %
      Construction work on new buildings
    • VAT – standard rate : 17.00 %
    • VAT – super reduced rate : 3.00 % Only housing used by the owner, for his own use, as principal dwelling
      Supplies of new buildings
    • VAT – exempted : %
    • VAT – super reduced rate : 3.00 % Only housing used by the owner, for his own use, as principal dwelling
    • VAT – exempted : %
      Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
    • VAT – exempted : %

      PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

      Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
    • VAT – reduced rate : 8.00 %

      HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

    • VAT – exempted : %
      Medical equipment for disabled persons (as listed in annex III)
    • VAT – standard rate : 17.00 %
    • VAT – super reduced rate : 3.00 % Therapeutic goods; medical equipment for the disabled; spectacles, goggles and the like, corrective equipment.
      Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
    • VAT – standard rate : 17.00 %
      Social housing (as listed in annex III)
    • VAT – exempted : %
      Supplies by undertakers and cremation services (as listed in annex III)
    • VAT – super reduced rate : 3.00 %
      Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – standard rate : 17.00 %
      Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
    • VAT – exempted : %
    • VAT – standard rate : 17.00 %

      ARTS, ENTERTAINMENT AND RECREATION

      Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
    • VAT – reduced rate : 8.00 %
      E-books
    • VAT – standard rate : 17.00 %
      Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
    • VAT – reduced rate : 8.00 %
      Jewels
    • VAT – standard rate : 17.00 %
      Books on other physical means of support (as listed in annex III)
    • VAT – super reduced rate : 3.00 %
    • VAT – standard rate : 17.00 % Books with content predominantly for adults
      Books (as listed in annex III)
    • VAT – super reduced rate : 3.00 %
    • VAT – standard rate : 17.00 % Books with content predominantly for adults
      Taxation of works of art, collector’s items and antiques
    • VAT – margin scheme : %
    • VAT – standard rate : 17.00 %
      Admission to amusement parks (as listed in annex III)
    • VAT – super reduced rate : 3.00 %
      Pay TV/ cable TV (as listed in annex III)
    • VAT – standard rate : 17.00 %
    • VAT – standard rate : 17.00 % Reception of adult content
    • VAT – super reduced rate : 3.00 % Reception of radio and TV broadcasting services other than those whose content is exclusively for adults, regardless of the electronic communications network used
    • VAT – super reduced rate : 3.00 % The reception of broadcasting and television services other than those whose content is exclusively for adults, regardless of the electronic communications network used
      Writers, composers etc. (as listed in annex III)
    • VAT – standard rate : 17.00 %
    • VAT – super reduced rate : 3.00 % Royalties
      Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
    • VAT – exempted : %
    • VAT – super reduced rate : 3.00 %
      Admission to sporting events (as listed in annex III)
    • VAT – exempted : %
    • VAT – super reduced rate : 3.00 %
      Use of sporting facilities (as listed in annex III)
    • VAT – super reduced rate : 3.00 %
      Travel Agency
    • VAT – margin scheme : %
    • VAT – standard rate : 17.00 %
      TV licence (as listed in annex III)
    • VAT – exempted : %

      OTHER SERVICE ACTIVITIES

      Hairdressing (as listed in annex III)
    • VAT – reduced rate : 8.00 %
      Services supplied by lawyers
    • VAT – standard rate : 17.00 %

      ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

      Window cleaning and cleaning in private households (as listed in annex III)
    • VAT – reduced rate : 8.00 %

    Detailed VAT rates – sell goods or services in Austria
    Detailed VAT rates – sell goods or services in Belgium
    Detailed VAT rates – sell goods or services in Bulgaria
    Detailed VAT rates – sell goods or services in Cyprus
    Detailed VAT rates – sell goods or services in Czechia
    Detailed VAT rates – sell goods or services in Germany
    Detailed VAT rates – sell goods or services in Denmark
    Detailed VAT rates – sell goods or services in Estonia
    Detailed VAT rates – sell goods or services in Greece
    Detailed VAT rates – sell goods or services in Spain
    Detailed VAT rates – sell goods or services in Finland
    Detailed VAT rates – sell goods or services in France
    Detailed VAT rates – sell goods or services in Croatia
    Detailed VAT rates – sell goods or services in Hungary
    Detailed VAT rates – sell goods or services in Ireland
    Detailed VAT rates – sell goods or services in Italy
    Detailed VAT rates – sell goods or services in Lithuania
    Detailed VAT rates – sell goods or services in Latvia
    Detailed VAT rates – sell goods or services in Luxembourg
    Detailed VAT rates – sell goods or services in Malta
    Detailed VAT rates – sell goods or services in the Netherlands
    Detailed VAT rates – sell goods or services in Poland
    Detailed VAT rates – sell goods or services in Portugal
    Detailed VAT rates – sell goods or services in Romania
    Detailed VAT rates – sell goods or services in Sweden
    Detailed VAT rates – sell goods or services in Slovenia
    Detailed VAT rates – sell goods or services in Slovakia
    Detailed VAT rates – sell goods or services in United Kingdom