Press release

VAT package: EY presents the major changes introduced in the VAT system since 2010 and the recent major European Case law

Luxembourg, 10 June 2013

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The implementation of the new VAT rules contained in the so-called “VAT package” into the Member States’ legislation since 1 January 2010 has seen far-reaching changes to the VAT laws. This set of rules impacts businesses performing cross-border transactions and creates additional reporting obligations.

In this context, EY has published a book entitled "VAT package - 2010-2015" edited by Promoculture Larcier (update of the book published in 2010 "VAT Package - New VAT rules for 2010"), which will be presented by its authors during a conference (in English) on 18 June from 2 pm until 5 pm in the premises of the Chamber of Commerce in Luxembourg.

In this book, the rules contained in the so-called “VAT package” are presented and cover topics like the place of taxation for services supplied cross-border, invoicing and reporting obligations and the procedure for VAT refund to EU businesses.

The rules are explained from a theoretical standpoint as well as from a practical point of view. When relevant, a focus is made on the consequences of the changes on the transactions in which Luxembourg entities can be involved. Many examples have been used to illustrate the VAT rules and clarify their impacts on transactions. Finally, in this new book, you will find an explanation of the way the transactions should be reported in the periodical VAT return, annual return and simplified return as well as the new IC sales lists for services and goods.

The conference will present a short review of the changes introduced at the European level since 2010 with regard to the place of taxation of services, including an explanation of the changes which entered into force in 2011 and 2013 and which are planned for 2015. This will be presented in the overall context of the VAT policy strategy set by the European Commission.

Other changes in the VAT rules will also be covered, with a special focus on the impacts they will have for Luxembourg businesses (e.g. rules on (electronic) invoicing, treatment of vouchers,…). Finally, recent case law of the European Court of Justice, relevant for Luxembourg businesses, will be examined and commented.

If you would like to register to the event, please send an email to
Please note that registrations fees are as follows:

€150: participation in the conference including a copy of the book.
€100: participation in the conference.