The new article 70 bis of the Luxembourg VAT Law came into force on July 1, 2021. It imposes new VAT obligations to logistic companies.
Who is concerned ?
The concerned companies are the ones who operate a warehouse or a logistic storage platform in Luxembourg.
Which goods are concerned ?
These new obligations concern goods stored in Luxembourg that meet the following four cumulative conditions :
They are owned by a taxable person who is established outside the European Union ;
They have been imported into Luxembourg from a third country ;
They are intended to be sold or transferred to another Member State ;
They haven’t been sold nor transferred within the European Union since their introduction in Luxembourg.
What are the new obligations ?
If these conditions are met, logistic companies will have the following obligations :
Obligation to identify the owner of the goods and to ensure their identity
Obligation to keep at the disposal of the VAT authorities the following information concerning the stored goods : their origin, their nature, their quantity, their holding and the identity of the owner of the goods. This information must be kept for a period of ten years following the year of importation.
Obligation to inform by any means the owners of the goods of their VAT obligations. In order to fulfil this obligation, we provide to concerned logistics companies our factsheet Logistics and VAT in Luxembourg, which can be downloaded and communicated by any means to your customers, by keeping a proof of transmission.
Share this post
If you continue navigating, we’ll assume that you are happy to receive all cookies from our website.
Otherwise, you can change your settings at any time.
Nous utilisons des cookies pour vous offrir la meilleure expérience possible lors de votre visite sur note site Web. Pour en savoir plus sur les cookies et comment nous les utilisons, veuillez-vous référer à notre Politique des Cookies.
En acceptant, nous supposerons que vous êtes satisfait de notre utilisation des cookies.
Si vous continuez à naviguer, nous supposerons que vous acceptez de recevoir l’ensemble des cookies de notre site web.
Sinon, vous pouvez modifier vos paramètres à tout moment.
Necessary cookies are absolutely essential for the website to function properly. This category only includes cookies that ensures basic functionalities and security features of the website. These cookies do not store any personal information.
Les cookies nécessaires sont absolument indispensables au bon fonctionnement du site. Cette catégorie comprend uniquement les cookies qui assurent les fonctionnalités de base et les fonctionnalités de sécurité du site Web. Ces cookies ne stockent aucune information personnelle.
Any cookies that may not be particularly necessary for the website to function and is used specifically to collect user personal data via analytics, ads, other embedded contents are termed as non-necessary cookies. It is mandatory to procure user consent prior to running these cookies on your website.
Tous les cookies qui peuvent ne pas être particulièrement nécessaires au fonctionnement du site Web et qui sont utilisés spécifiquement pour collecter des données personnelles des utilisateurs via des analyses, des publicités et d\'autres contenus intégrés sont appelés cookies non nécessaires. Il est obligatoire d\'obtenir le consentement de l\'utilisateur avant d\'exécuter ces cookies sur votre site Web.