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Council Implementing Decision Published Approving Luxembourg Increased VAT Registration Threshold

01 March 2017

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Approved Changes

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Luxembourg-European Union

The Council Implementing Decision to authorize Luxembourg's derogation from Article 287 of the VAT Directive (2006/112/EC) with an increased VAT registration threshold was published in Official Journal of the EU on 24 February. The authorization extends the prior derogating measure from 1 January 2017 and authorizes an increase in the threshold from EUR 25,000 to EUR 30,000. The decision applies until the earliest of 31 December 2019 or the entry into force of a Directive amending the provisions of the VAT Directive on a special scheme for small enterprises. The measure to increase the VAT registration threshold from EUR 25,000...