Via Madonna dello Schioppo, 67 - 47023 Cesena (FC) - Italy
Tel 0039-0547-380622 - FAX 0039-0547-630654 info@tva-international.it

Luxembourg

VAT REFUND IN LUXEMBOURG:

ALL NON RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
Diesel, Transports, Vehicle rental, Hotels, Restaurants. Invoices for repairs, washings, breakdown services, etc. must be zero-rated.b) Suitable documents: 
Original DKV,UTA,FINA,SHELL,IDS,ESSO,LOMO invoices.

Original paid cash INVOICES (NO RECEIPTS) of Diesel refuellings showing the following details:

  1. SUPPLIER'S STAMP
  2. DESCRIPTION OF PURCHASED GOODS
  3. QUANTITY OF LITRES REFUELLED
  4. TAXABLE AMOUNT
  5. VAT AMOUNT
  6. TOTAL PAID AMOUNT
  7. COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER, IN THE SAME WAY AS THE INVOICE HAS BEEN WRITTEN (e.g.: IF THE INVOICE IS WRITTEN BY HAND, THE HEADING OF PURCHASER, AS WELL, MUST BE HANDWRITTEN BY THE SUPPLIER – NO STAMP ALLOWED)
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATE 15%
  10. CUMULATIVE INVOICES MUST HAVE EACH RECEIPT ATTACHED.

RECEIPTS WHOSE TOTAL AMOUNT IS LOWER THAN € 100,00 ARE ACCEPTED (FOR HIGHER AMOUNTS THAN € 100,00, AN INVOICE ISSUED BY THE SUPPLIER IS REQUIRED).

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE LUXEMBURG AUTHORITY.

c) Registration for the electronic system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We advise You to send the invoices before 31st March of the following year to our office.

e) Minimum VAT amounts:

E.U. Countries Non-E.U. Countries
Yearly application: € 50,00 € 250,00
Quarterly/six-monthly
application:
€ 400,00