Small businesses subject to value added tax (VAT) can, under certain conditions, benefit from the cross-border exemption scheme. This is a VAT exemption for the supply of goods and services in a Member State of the European Union (EU) other than the Member State in which they are established.

This scheme can apply to any small business subject to tax:

• that is established in Luxembourg;
• that supplies goods or services in another EU Member State;
• whose annual turnover in the EU does not exceed EUR 100,000; and
• whose supplies of goods and services in that other Member State do not exceed the threshold applicable in said Member State for the granting of the exemption.

To benefit from this scheme, businesses established in Luxembourg must first register with the Registration Duties, Estates and VAT Authority (Administration de l'enregistrement, des domaines et de la TVA - AED) via MyGuichet.lu.

You can find all the information and registration details for this exemption scheme in our dedicated information page on the subject.