FAQ - VAT in Luxembourg
- Why am I paying a VAT on the Congress Registration Fee?
You are paying a Value Added Tax (VAT) on the registration fee because it is required by the laws and regulations of the EU and its member states. They establish that VAT must be paid on the fees in the country where the congress is held.
- Can the VAT be recovered?
Possibly. Only business companies from the European Union and Non-European Union can claim back the Luxembourg VAT. To recover the VAT you must provide the details of your company - name, address, VAT number or Tax ID - for all expenses invoices and submit all original documentation to your company for its processing.
Note that, in Luxembourg, VAT cannot be recovered if it has been charged by mistake or for certain VAT-exempt supplies of goods. VAT relating to expenses which are not strictly professional, such as expenditure on luxuries, entertainment or hospitality cannot be recovered.
- What process should companies follow to recover the VAT?
- EU Companies
EU companies must contact the Tax Administration of their own country for instructions regarding the conditions and process to follow for reclaiming the Luxembourg VAT. There are also minimum VAT amounts that must be met.
For the refund applications for one to three quarters by an EU company the minimum amount is EUR 400. If the refund application relates to a refund period of a calendar year or the remainder of a calendar year, the amount of VAT may not be less than EUR 50.
The application must be submitted by 30 September of the year following the end of the refund period. Late claims are not accepted, and the deadline will not be extended.
- Non-European Companies
The non-European companies have to submit the application for VAT refund directly to the Luxembourg “Administration de l’enregistrement et des domaines” by using a specific Form issued by the Luxembourg VAT authorities. The form can be ordered or collected in person from the Luxembourg administration or downloaded from its website (link to the form and instructions). The form must be completed in French or German or in English (in capital letters)
- EU Companies
Taxable persons should apply for VAT refund to the following address:
ADMINISTRATION de l'ENREGISTREMENT et des DOMAINES
BUREAU D'IMPOSITION XI
REMBOURSEMENTS et FRANCHISES
L-2010 L U X E M B O U R G
The Non-European companies must make sure their application is submitted at the latest by 30 June of the year following the end of the refund period (example: by 30 June 2021 for expenses incurred in 2020). The amount for which application is made may not be less than EUR 250 for the calendar year.
Pay attention the application for VAT refund must be submitted with the Certification that the applicant is a taxable person registered for VAT or similar taxes issued by the tax authority from the country of his establishment and with all required documents listed in the explanatory note (link).