The Luxembourg Directorate of Registration, Domains, and VAT has published Circular No. 812 of 6 December 2022, which provides guidance on the temporary reduction in VAT rates provided by the Law of 26 October 2022 for one year from 1 January to 31 December 2023. As previously reported, this includes: a reduction in the standard rate from 17% to 16%; a reduction in the intermediate rate from 14% to 13%; and a reduction in the reduced rate from 8% to 7%. The Circular explains that, in general, the applicable VAT rate is the rate in force at the time the...