Luxembourg – Extension of reverse charge mechanism from 1st January 2024

From the 1st January 2024, the Luxembourgish government is extending the reverse charge mechanism to the following supplies:

• supplies of mobile telephones
• supplies of integrated circuit devices such as microprocessors and central processing units in a state prior to integration into end-user products
• supplies of game consoles, tablet PCs and laptops
• supplies of raw and semi-finished metals, including precious metals, where they are not covered by the margin regime for second-hand goods, works of art, collector’s items and antiques under the special scheme for investment gold.
  For the above supplies, the liability to account for VAT shifts to the customer, unless the net sales amount is lower than EUR 10,000, for which VAT remains the responsibility of the seller.