On 3 November 2023, the Luxembourg government submitted Bill 8339 in the Chamber of Deputies, which would expand the scope of the VAT reverse charge mechanism to counter carousel fraud. Carousel fraud, also known as missing trader fraud, is a form of VAT fraud in connection with the supply of certain goods or the provision of certain services where an EU Member State reimburses input VAT for the purchaser without the supplier paying the output VAT. The expanded scope includes the following s…