Yannick Zeippen, Jacques Verschaffel

VAT Package 2010-2015

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The implementation of the new VAT rules contained in the so-called “VAT package” into the Member States’ legislations 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 book, the rules contained in the so-called “VAT package” are presented, covering the following main topics:

  • place of taxation for services supplied cross-border,
  • invoicing and reporting obligations,
  • 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.


  • Chapter 1 – The place of supply of services
  • Chapter 2 – New filing, invoicing and reporting obligations
  • Chapter 3 – Procedure for EU VAT refunds
  • Chapter 4 – Forms of returns

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