Not yet law: Luxembourg bill would extend deemed-supplier and OSS rules for ViDA
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Luxembourg as they stand today, see the Luxembourg guide →
- Jurisdiction
- Luxembourg
- Tax
- VAT
- Change type
- Registration
- Status
- Proposed
- Impact
- Watch
- Announced
- 30 July 2026
- Effective
- 1 January 2027
- Authority
- Chambre des Députés du Grand-Duché de Luxembourg
- Verified
- Fetched from official source · high confidence
Operators of electronic interfaces (marketplaces) treated as deemed suppliers, businesses using the One-Stop-Shop schemes, and cross-border small enterprises relying on the VAT franchise — if the bill is enacted as drafted.
No action — monitoring only.
Luxembourg's Minister of Finance deposited Projet de loi n° 8812 with the Chamber of Deputies on 30 July 2026 to transpose article 2 of Council Directive (EU) 2025/516 (VAT in the Digital Age) into the VAT law of 12 February 1979: deemed-supplier rules for electronic interfaces, extension of the One-Stop-Shop schemes, amendments to article 19quater and to the cross-border small-enterprise franchise. Article 12 of the bill sets entry into force at 1 January 2027. As at 27 September 2026 the bill was before the Finance Committee, which appointed a rapporteur on 18 September 2026; it is not law.
What changed in detail
This is not yet law. Luxembourg’s Minister of Finance deposited Projet de loi n° 8812 with the Chamber of Deputies on 30 July 2026 to transpose article 2 of Council Directive (EU) 2025/516 (VAT in the Digital Age) into the VAT law of 12 February 1979. As drafted, the bill introduces deemed-supplier rules for operators of electronic interfaces, extends the One-Stop-Shop schemes, and amends article 19quater and the cross-border small-enterprise franchise. Article 12 of the bill sets entry into force at 1 January 2027.
As at 27 September 2026 the bill was before the Finance Committee, which appointed a rapporteur on 18 September 2026. It has not passed a vote and is not in force.
What it means
The proposed 1 January 2027 start date lines up with the EU-wide ViDA platform economy and OSS timeline, so businesses relying on marketplace facilitation or the small-enterprise franchise across EU member states should treat the Luxembourg text as the likely local implementation rather than a surprise — but nothing should be built against it as confirmed law until it clears the Chamber. Watch for the Finance Committee’s report and a floor vote before treating the deemed-supplier or franchise changes as settled.
Proof
La présente loi entre en vigueur le 1er janvier 2027.This law enters into force on 1 January 2027.
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