Luxembourg: VAT administrative tolerance revoked as of 12 May 2020 (COVID-19)

Luxembourg: VAT administrative tolerance revoked

The Luxembourg value added tax (VAT) authorities on 12 May 2020 announced the end of an “administrative tolerance” for late submissions of VAT returns—that is, relief allowed in response to the coronavirus (COVID-19) pandemic.


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Accordingly, all pending VAT returns not yet submitted because of the pandemic—in particular January and February 2020 monthly VAT returns—need to be filed as soon as possible to avoid potential penalties. No specific provisions regarding a transitional period or progressive measures are foreseen.

Enforced collection of tax debts is suspended for the time being.

Read a May 2020 report prepared by the KPMG member firm in Luxembourg

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