New boxes are available in the VAT forms for the year 2019. They concern both periodic, annual and simplified annual declarations. These new forms are available on the eCDF website.
Following boxes have disappeared :
The boxes provided for old
rates at 6, 12 and 15% : only the rates applicable to date are now taken into
New boxes appear :
Box 471 provides information on the amount of telecommunication, broadcasting and television services as well as services provided by electronic means to non-taxable persons in the EU when the new threshold of EUR 10,000 is not exceeded (for more explanations on this news, see point 1 of our newsletter VAT’s New «e-commerce – the main change for VAT»). The transactions that are then subject to Luxembourg VAT as an exception to the rule of taxation in the country of destination must be declared there.
Box 472, only in the periodic
declaration, must include all the other income falling within the scope of VAT.
Box 481, only in the simplified annual
declaration, must also include all other income subject to the VAT exemption
scheme (Article 57 of the VAT Law).
Boxes 017, 719 and 729 relate to sales
and purchases (respectively, intra-Community acquisitions and imports) of
manufactured tobacco for which VAT was collected at source with excise duty by
the customs authorities, upon removal of a tax warehouse (Article 60bis of the
Luxembourg VAT Law and Grand-Ducal Regulation dated 23 March 2018).