A temporary reduction in VAT rates (-1 percentage point) applies from 1 January 2023 to 31 December 2023.
The following VAT rates are applicable during this period:
The super-reduced rate of 3 % remains unchanged.
Taxes paid by means of stamps (stamp duty) are exempt from VAT.
The Betriber & Emwelt platform has made available a section dedicated to the Commodo procedures on their website.
In collaboration with LIST, the Chamber of Trades and Crafts is organising an information session and a speed dating event on the Commodo procedure for the uninitiated.
Beware: new phishing attempts concerning Guichet.lu are currently underway.