Table of content. CHAPITRE 1 The place of supply of services Introduction Background The 2010 VAT Package...

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1 Table of content Introduction Background The 2010 VAT Package Place of supply of services Refund procedure... 9 CHAPITRE 1 The place of supply of services General rules for supplies of services The main rule for supplies of services to taxable persons Services rendered to a fixed establishment of the recipient, taxable person, located in a place other than the place where he has established his business The supplier has a fixed establishment in the Member State where the VAT is due Taxable person performing both activities within the VAT scope and activities falling outside the scope of VAT Non-taxable legal persons identified for VAT purposes shall be regarded as taxable persons The main rule for supplies of services to non-taxable persons Services rendered from a fixed establishment of the supplier located in a place other than where he has established his business... 29

2 190 VAT Package 2. Particular provisions Specific rules applicable regardless of whether or not the recipient qualifies as a VAT taxable person Supply of services connected with immovable property Supply of passenger transport Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property VAT rules applicable till VAT rules applicable since VAT rules applicable till VAT rules applicable since Supply of restaurant and catering services for consumption other than on board ships, aircraft or trains Supply of restaurant and catering services for consumption on board ships, aircraft or trains Hiring of means of transport Hiring of means of transport from 1 January 2010 till 1 January Hiring of means of transport after 1 January Specific rules applicable where the recipient qualifies as a non VAT taxable person Supplies of services by intermediaries to non-taxable persons Scenario 1: the Luxembourg holding company qualifies as a VAT taxable person Scenario 2: the Luxembourg holding company does not qualify as a VAT taxable person Transport of goods to non-taxable persons Ancillary transport services and valuations of and work on movable property to non-taxable persons Supply of services to non-taxable persons outside the Community Supply of e-commerce services to non-taxable persons and supply of telecommunications, radio and television broadcasting services to non-taxable persons... 53

3 Table of content 191 Applicable rules till 1 January SUPPLY OF E-COMMERCE SERVICES TO NON-TAXABLE PERSONS SUPPLY OF TELECOMMUNICATIONS, RADIO AND TELEVISION BROADCASTING SERVICES TO NON-TAXABLE PERSONS Applicable rules from 1 January Use and enjoyment rules CHAPITRE 2 New filing, invoicing and reporting obligations Application for a VAT number Taxable persons performing exempt activities Non taxable persons registered for VAT Filing of IC sales lists for goods and services Filing of IC sales lists for goods Filing of IC sales lists for services VAT return filing and payment of VAT Obligation to issue invoices Release from issuing invoices in case of supplies of services, exempt from VAT under article 44 of the Luxembourg VAT Law Release from issuing invoices in case of supplies of services, deemed to take place in another Member State, for which the recipient should self-assess the VAT Chargeable event for services continuously supplied CHAPITRE 3 Procedure for EU VAT refunds Scope of directive 2008/9/EC Exclusions from the scope of directive 2008/9/EC Conditions to have a right for refund of VAT Formalities to be fulfilled to obtain a refund of VAT Applications should be submitted via the electronic portal of the Member State of establishment Content of the applications... 85

4 192 VAT Package 4.3 Request for information from the Member State of refund Refund period and minimum amounts Filing and treatment deadlines CHAPITRE 4 Forms of returns Preliminary remarks Periodical return I. Calculation of the tax to be paid Total turnover Sales (box 01) / receipts (box 02) Withdrawal and allocation of goods (box 04) Private use of goods and private use of services (box 05) Exemptions and deductible amounts Intra-Community deliveries of goods to persons identified for VAT purposes in another Member State (box 11) Exports (box 12) Other exemptions (art. 43) (box 13) Other exemptions (art. 44 and 56 quater) (box 14) Manufactured tobacco (box 15) Operations realized abroad Local supplies for which the customer is liable for the payment of VAT (box 419) Taxable turnover (net of VAT) (box 22) Intra-Community acquisitions of goods Intra-Community acquisitions of goods Deliveries of goods within the country in the scope of triangular transactions and for which the taxpayer is the debtor of the tax Acquisitions made in the scope of triangular transactions when the acquisition was made for the purposes of a subsequent delivery to a purchaser identified for VAT purposes in the destination Member State where he is debtor of the tax in that State (box 52) Imports For the company s purposes... 99

5 Table of content For private purposes Operations to be declared by the customer or purchaser debtor of the tax (reverse charge mechanism) Supplies of Services by taxable persons not established within the territory Supply of services by taxable persons established within the territory (boxes 420 and 421) Supplies of goods Special arrangements for VAT suspensions: adjustment (box 227) Total tax to be paid (box 72) II. Calculation of the deductible input tax Input tax Purchases of goods and services located inside the country (box 23) Intra-Community acquisitions of goods (box 24) Imports of goods (box 25) Allocation of goods (box 26) Tax declared as debtor (box 27) Tax for which the taxable person is jointly and severally liable (box 28) Adjusted Tax special arrangements for VAT liability suspensions (box 228) Non-deductible input tax Relating to exempt operations pursuant to articles 44 and 56quater (box 29) In accordance with the pro rata mentioned in article 50 (box 30) Total of the deductible input tax (box 31) III. Calculation of the balance Total of the tax to be paid (box 98) Total of the deductible input tax (box 73) Balance (box 74) Annual return I. Calculation of the taxable turnover Tax system Sales (box 204) receipts (box 205) Total Sales / receipts (case 001 to 012) a) Sales of products manufactured by the company (box 001)

6 194 VAT Package 2.1 b) Sales of goods sold as received (box 002) c) Net profit margin (box 003) Supplies of services (box 004) Disposals of tangible or intangible investments goods which constitute incidental operations (box 005) (box 007) Withdrawal of goods for private or staff s use (box 008) Allocation to the company of goods produced in the company (box 009) Use of the company s goods for non business purposes (box 010) Supplies of services provided for non business purposes (box 011) Total turnover (box 012) Exports (box 014) Other exemptions (art 43 and 56sexies) (box 015) Other exemptions (art 44 and art. 56quater) (box 016) Manufactured tobacco (box 017) Operations realized abroad Local transactions for which the customer is liable for the payment of VAT (box 419) Total to be deducted (box 021) II. Calculation of the tax Breakdown of the taxable turnover (boxes 029 to 033, 038 to 042, 046, 416, 451 and 417 and 452) Intra-Community acquisition of goods (boxes 047 to 050 and 194) Import of goods For the company s purposes For private purposes Supplies of services to be declared by the recipient or the purchaser debtor of the tax (reverse charge mechanism) Supplies of services received from suppliers based in another Member State than Luxembourg Supplies of services received from suppliers based outside the EU

7 Table of content Supplies of services provided to the declaring person by suppliers established within the territory Supplies of goods to be declared by the acquirer, liable for the tax Special arrangements for VAT liability suspension (box 227) Total output tax (box 076) III. Calculation of the deductible input tax Tax invoiced by other taxpayers for supplies of goods supplied and services Tax declared or paid on intra-community acquisitions of goods, with the exception of manufactured tobacco Tax declared or paid on imported goods, with the exception of manufactured tobacco and goods imported for private purposes Tax declared as debtor Tax declared for the allocation of goods to the company, as mentioned in article 13, b) Tax for which the taxable person is jointly and severally liable in accordance with the conditions in article 48/1/f ) Adjusted tax special arrangements for tax liability suspension (box 228) Non deductible tax relating to exempt operations pursuant to articles 44 and 56quater Tax non deductible by application of the pro rata foreseen by article Non deductible tax in accordance with article 56ter, paragraph 4 of the VAT law (in the case of the option for the profit margin tax system) Adjustments of deductions (a refund of the initially deducted input tax must be marked with a minus sign) In accordance with the provisions of article 53 (box 098) In accordance with the provisions of the Grand Ducal Decree dated 7 March 1980 option right for real estate transactions (box 099) Other (box 100) Total of the deductible input tax (box 102)

8 196 VAT Package IV. Calculation of the balance Total of the output tax (box 103) Total of the deductible input tax (box 104) Balance (box 105) V. Additional information Accounting period Telephone number to dial in case contacts with the taxable person are necessary Number of persons employed (average for the year) Taxpayers based in the Grand Duchy of Luxembourg: place of storage of the records and documents of which the content, drawing up and issuance are prescribed by the VAT law of 12 February 1979 concerning value added tax or the provisions made to implement it, when this place of storage is situated outside the Luxembourg territory (article 69, paragraph 1) Acquisitions made in the framework of triangular operations when the acquisition was made for the purposes of a subsequent delivery to a person identified for VAT purposes and liable for the tax in the destination Member State (art 18ter par. 2.2) VI. Gradual alleviation Simplified VAT return Supplies of services, taxable in another Member State a Supplies of services to VAT registered customer, where the services are not exempt in the customer s Member State (box 423) b Supplies of services to VAT registered customer, where the services are exempt in the customer s Member State (box 424) Supplies of goods performed by a taxable person benefitting from the common flat-rate scheme for agriculture and forestry activities (according to art. 58.6) a Wine with 13 alcohol or less (boxes 034 and 043) b Other alcoholic beverages (boxes 035 and 044) c Wood for heating (box 446 and 447)

9 Table of content d Wood for other purposes than heating (boxes 448 and 449) Intra-Community acquisitions of goods Imports of goods from non-eu countries (art. 19) Operations to be declared by the recipient or purchaser debtor of the tax (reverse charge mechanism) Supplies of services (art. 26/1/c) received from suppliers based in another Member State Supplies of services received from suppliers established outside the EU Supplies of services received from suppliers located in Luxembourg (boxes 420 and 421) Supplies of goods (art. 26/1/b) Total amount of the VAT (box 076) Intra-community sales listing for goods I. Listing of intra-community supplies of goods Columns 1 and 2: VAT identification number (boxes 01 and 02) Column 3: total invoiced amount (box 03) II. Listing of intra-community supplies of goods within the scope of triangulation operations Columns 1 and 2: VAT identification number (boxes 05 and 06) Column 3: total invoiced amount (box 07) III. Corrections to the figures reported under points I and II of the past Sales Listings Columns 1 and 2: VAT identification number (boxes 09 and 10) Columns 3 to 6: Indications concerning the Sales Listing to which the correction relates (boxes 11, 12, 17 and 18) Column 7: +/- (box 13) Column 8 : Correction with a sign +/- compared to the figures reported under the points I. and II. of the previous Sales Listings for a specified VAT number and a Listing period (box 14) Column 9: triangulation operations (box 15) Intracommunity sales listing for services I. Listing of intra-community supplies of services

10 198 VAT Package II. 1. Columns 1 and 2: VAT identification number (boxes 01 and 02) Column 3: total invoiced amount (box 03) Corrections to the figures reported under points I and II of the past Sales Listings Columns 1 and 2: VAT identification number (boxes 09 and 10) Columns 3 to 5: Indications concerning the Sales Listing to which the correction relates (boxes 11, 12 and 18) Column 6: +/- (box 13) Column 7: (box 14) Correction with a sign +/- compared to the figures reported under the points I. and II. of the previous Sales Listings for a specified VAT number and a Listing period Council directives and regulations Council directive 2008/8/EC of 12 February 2008 amending directive 2006/112/EC as regards the place of supply of services Council directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State Council regulation (EC) no 143/2008 of 12 February 2008 amending regulation (EC) no 1798/2003 as regards the introduction of administrative cooperation and the exchange of information concerning the rules relating to the place of supply of services, the special schemes and the refund procedure for value added tax Council regulation (EC) no 37/2009 of 16 december 2008 amending regulation (EC) no 1798/2003 on administrative cooperation in the field of value added tax, in order to combat tax evasion connected with intra-community transactions Council directive 2008/117/EC of 16 december 2008 amending directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-community transactions

11 Table of content 199 Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax