claim VAT back on taxis in Luxembourg

Taxi costs fall under the cost category passenger transport

VAT on a taxi ride in Luxembourg can in principle be included in a VAT refund request, but whether this actually results in approval depends on the rules that Luxembourg itself applies to this cost category. When classifying receipts and invoices, a taxi ride is placed under passenger transport, one of the ten EU cost categories into which requests are divided. Not every EU country allows deduction on everything that falls within that cost category — some countries exclude passenger transport in whole or in part, others allow it without restriction. Which of these two situations applies to Luxembourg is stated in the Requirements list that the Tax Authority maintains per refund country.

For the entrepreneur, this means that a taxi receipt from Luxembourg is included in processing like any other business expense: it is read, classified as passenger transport, and checked against what Luxembourg allows for that category before being bundled into a request. An invoice or receipt that does not show a VAT amount, date or details of the service provider is more difficult to process than a complete invoice — something that applies to every cost category, not just transport. An indication of what has been done with taxi costs therefore says nothing about the amount that Luxembourg ultimately approves; that remains dependent on the national limit