The Council Implementing Decision to authorize Luxembourg's continued derogation from Article 285 of the VAT Directive (2006/112/EC) regarding its VAT registration threshold was published in the Official Journal of the EU on 28 September 2022. The decision authorizes Luxembourg to continue to apply its increased VAT registration (exemption) threshold of EUR 35,000 until 31 December 2024. It also noted that with effect from 1 January 2025, all EU member states are authorized to implement a VAT threshold of up to EUR 85,000 as provided by Council Directive (EU) 2020/285 and, therefore, Luxembourg's EUR 35,000 threshold no longer needs special authorization...