{"id":395643,"date":"2025-02-27T13:52:06","date_gmt":"2025-02-27T13:52:06","guid":{"rendered":"https:\/\/fiduciaire-luxconcept.lu\/?p=395643"},"modified":"2025-02-27T13:52:16","modified_gmt":"2025-02-27T13:52:16","slug":"cross-border-duty-free-regime","status":"publish","type":"post","link":"https:\/\/fiduciaire-luxconcept.lu\/en\/regime-de-franchise-transfrontalier\/","title":{"rendered":"Cross-border duty-free regime"},"content":{"rendered":"

[et_pb_section fb_built=\u00a0\u00bb1″ theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb type=\u00a0\u00bb4_4″ theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ sticky_enabled=\u00a0\u00bb0″]<\/p>\n

Ce r\u00e9gime permet aux assujettis luxembourgeois de pouvoir facturer des livraisons de biens ou prestations de services \u00e0 des clients hors Luxembourg et non assujetti \u00e0 la TVA, sans avoir \u00e0 appliquer la TVA luxembourgeoise.<\/h2>\n

Pour pouvoir b\u00e9n\u00e9ficier de ce r\u00e9gime particulier, l\u2019assujetti luxembourgeois doit :<\/p>\n

– Avoir un chiffre d\u2019affaires annuel dans l\u2019Union Europ\u00e9enne (Luxembourg + autres Etats membres) inf\u00e9rieur \u00e0 100 000\u20ac au cours de l\u2019ann\u00e9e civile pr\u00e9c\u00e9dente ;<\/p>\n

– Avoir un chiffre d\u2019affaires annuel dans l\u2019Etat membre o\u00f9 il souhaite b\u00e9n\u00e9ficier de la franchise inf\u00e9rieure au seuil national fix\u00e9 par l\u2019Etat membre (ex : 25 000\u20ac pour l\u2019Allemagne et la Belgique, 37 500\u20ac pour la France) au cours de l\u2019ann\u00e9e civile pr\u00e9c\u00e9dente.<\/p>\n

Attention : Ce r\u00e9gime ne s\u2019applique pas pour les r\u00e8gles particuli\u00e8res de la TVA telle que la vente \u00e0 distance ou la prestation de service se rattachant \u00e0 un immeuble par exemple.<\/strong><\/span><\/p>\n

Nous restons \u00e0 votre enti\u00e8re disposition si vous souhaitez de plus amples informations \u00e0 ce sujet.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

The cross-border duty-free regime was introduced on 1 January 2025.<\/p>","protected":false},"author":3,"featured_media":395649,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-395643","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nR\u00e9gime de franchise transfrontalier - Luxconcept<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fiduciaire-luxconcept.lu\/en\/cross-border-duty-free-regime\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9gime de franchise transfrontalier - Luxconcept\" \/>\n<meta property=\"og:description\" content=\"Depuis le 1er janvier 2025 est mis en place le r\u00e9gime de franchise transfrontalier.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fiduciaire-luxconcept.lu\/en\/cross-border-duty-free-regime\/\" \/>\n<meta property=\"og:site_name\" content=\"Luxconcept\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-27T13:52:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-27T13:52:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fiduciaire-luxconcept.lu\/wp-content\/uploads\/2025\/02\/Regime-de-franchise-transfrontalier.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2000\" \/>\n\t<meta property=\"og:image:height\" content=\"2000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Emilie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Emilie\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fiduciaire-luxconcept.lu\\\/regime-de-franchise-transfrontalier\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fiduciaire-luxconcept.lu\\\/regime-de-franchise-transfrontalier\\\/\"},\"author\":{\"name\":\"Emilie\",\"@id\":\"https:\\\/\\\/fiduciaire-luxconcept.lu\\\/#\\\/schema\\\/person\\\/f852d356868890600b04058eafa10acd\"},\"headline\":\"R\u00e9gime de franchise transfrontalier\",\"datePublished\":\"2025-02-27T13:52:06+00:00\",\"dateModified\":\"2025-02-27T13:52:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fiduciaire-luxconcept.lu\\\/regime-de-franchise-transfrontalier\\\/\"},\"wordCount\":249,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/fiduciaire-luxconcept.lu\\\/regime-de-franchise-transfrontalier\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fiduciaire-luxconcept.lu\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/Regime-de-franchise-transfrontalier.jpg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fiduciaire-luxconcept.lu\\\/regime-de-franchise-transfrontalier\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fiduciaire-luxconcept.lu\\\/regime-de-franchise-transfrontalier\\\/\",\"url\":\"https:\\\/\\\/fiduciaire-luxconcept.lu\\\/regime-de-franchise-transfrontalier\\\/\",\"name\":\"R\u00e9gime de franchise transfrontalier - 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