Luxembourg: Draft bills expanding platform reporting obligations and ViDA measures
The proposals would extend international exchange of platform seller information and implement the first phase of the EU VAT in the Digital Age (ViDA) package.
The government of Luxembourg, on July 17, 2026, submitted draft law No. 8794 to extend the automatic exchange of digital platform seller information to non-EU jurisdictions participating in the OECD Multilateral Competent Authority Agreement on the Automatic Exchange of Information on Digital Platform Revenues. The draft law provides that:
- Platform operators would continue to collect, verify, and report seller and transaction information.
- Luxembourg tax authorities would be able to exchange data with, and receive data from, participating non-EU jurisdictions.
For more information, contact a KPMG tax professional in Luxembourg:
Emilien Lebas | emilien.lebas@kpmg.lu
Driss Delubac | driss.delubac@kpmg.lu
ViDA implementation
Separately, the Luxembourg government submitted draft Bill No. 8812 to amend the VAT law by implementing the first stage of Council Directive (EU) 2025/516 concerning VAT in the Digital Age (ViDA).
- The deemed-supplier rules for online platforms would be expanded to cover additional categories of customers whose intra-EU acquisitions are not subject to VAT.
- The consignment stock regime would be phased out, with full cessation from June 30, 2029.
- The €10,000 distance-sales threshold would only include sales dispatched from the supplier's EU member state of establishment.
- The scope of the one-stop shop (OSS) scheme would be expanded and clarified, including for non-EU suppliers and certain cross-border energy supplies. Businesses would be excluded from the one-stop-shop scheme.
For more information, contact a KPMG tax professional in Luxembourg:
Quentin Warscotte | quentin.warscotte@kpmg.lu
Justine Lanni | justine.lanni@kpmg.lu