15 November 2010
Creation of specialized VAT offices
The Luxembourg Government has decided that the organization of the VAT offices will be amended as from January 1, 2011. The objectives of this reorganization are notably a better quality of services and a more efficient budgetary return. These amendments should guarantee the equality of treatment of taxable persons in front of the law as well as an efficient fight against tax fraud and tax evasion. This reorganization of the VAT offices should also allow better exchanges of relevant information with the VAT Authorities and deeper technical discussions with the specialized VAT officers.
The territorial repartition of the files within the VAT Authorities will be abandoned as from January 1, 2011 in favour of four specialized VAT offices, together with five classic VAT offices, the existing office for foreign taxable persons and the two existing offices of reimbursement. The following specialties will be put in place:
- real estate sector,
- financial sector,
- automobile sector,
- sector of big companies as per their importance for VAT purposes.
These amendments are based on the structure in place in other Member States. Reflections on these amendments have notably been initiated due to the complexity of the VAT system, the diversification of the economic activities in Luxembourg and the globalization of the flows of goods and services. The new organization of the VAT offices can be consulted on the following website: http://www.legilux.public.lu/leg/a/....
Please note that under this new organization, taxable persons could be managed by a different VAT office as from January 1, 2011. The VAT Authorities should contact taxable persons in this respect in the coming weeks.
We remain at your disposal for any question you may have regarding this.
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