References and Further Reading

Official Luxembourg Sources

• Guichet.lu - Inventory Management: https://guichet.public.lu/en/entreprises/gestion-juridique-comptabilite/comptable/enregistrement/

  • Inventory accounting requirements
  • PCN Class 3 information

• Portail Fiscal - VAT on Merchandise: https://pfi.public.lu/tva

  • VAT rates for different merchandise
  • VAT return preparation
  • Cross-border VAT rules

• Commission des Normes Comptables (CNC): https://cnc.lu

  • PCN inventory requirements
  • Inventory valuation methods
  • Financial statement presentation

VAT Resources

• VAT Rate Database: https://pfi.public.lu/tva
  • Complete VAT rate reference
  • Sector-specific rates
  • Updates and changes

Inventory Management

• Best Practices Guides: Available from Luxembourg Chamber of Commerce
• Inventory Software: Sage BOB, Odoo with inventory modules

Educational Resources

• House of Training: https://www.houseoftraining.lu
  • Inventory management courses
  • VAT training
  • Merchandising accounting workshops

Additional Reading

• "Précis de droit comptable" by Denis Colin (Legitech)

  • Luxembourg inventory accounting
  • VAT on merchandise
  • PCN requirements

• OpenStax Principles of Financial Accounting

  • Universal merchandising concepts
  • Inventory systems
  • Cost of goods sold

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End of Chapter 6