In principle, a Luxembourg holding company (Soparfi) is considered a passive taxable person. It cannot recover VAT on its expenses if its activity is limited to the mere holding of shares.

The involvement exception: If the holding company provides remunerated services to its subsidiaries, it acquires a right to deduct. To understand the specific criteria, read our complete analysis here.

For a Luxembourg company (LuxCo) exporting its services or products in the private sector (B2B), the question is no longer "if" but "how" to adapt to ensure its invoices are paid. Olistone assists you in automating this transition. Find all the details in our article dedicated to electronic invoicing.