Following the modification of point 18 of Annex B to Luxembourg’s VAT Law, beginning 1 January 2020 a super-reduced VAT rate of 3% is applicable to services provided by writers, composers, and performing-artists.
The Luxembourg VAT authorities issued Circular No 800 of 17 January 2020 to clarify the scope of the concept of performing artists. Per the Circular, the category includes, among others, anyone who represents, sings, recites, declaims, plays, or otherwise performs a literary or artistic work, variety, circus, or puppet act. The Circular also provides indicative lists with examples of persons who fall within and outside the scope of the concept.
Erwan Loquet
erwan.loquet@bdo.lu
Dimitrios Karoutis
dimitrios.karoutis@bdo.lu